FEDERAL FISCAL CODE

Legislación
FFC - - Federal Fiscal Code
Órgano Emisor: Secretaría de Hacienda y Crédito Público
Marginal: LEG\1981\37
Author´s Note: This code contains the legal provisions released until January 10th, 2019. Any further
modifications should be consulted in the Spanish versión
FEDERAL FISCAL CODE
From the Office of the President of the Republic, José López Portillo, Constitutional President of the United
Mexican States, who hereby informs the inhabitants thereof: That Federal Congress has seen fit to forward to
me the following
DECREE
The Congress of the United Mexican States hereby enacts:
FEDERAL FISCAL CODE
(Published in the Federal Register on December 31, 1981)
I GENERAL PROVISIONS
ONE
1.PARTIES REQUIRED TO PAY TAXES TO COVER PUBLIC EXPENDITURESIndividuals and entities are required to
contribute to cover public expenditures under the respective tax laws. When said fiscal laws are not
applicable, the provisions of this Code will be applied, without prejudice to the terms of the international
treaties to which Mexico is party. Only by means of a law may a contribution be allocated to a specific item of
government spending.
FEDERAL GOVERNMENT
The Federal Government is obliged to pay contributions only when laws expressly require it to do so.
FOREIGN STATES
Foreign states are not required pay tax, provided that there is reciprocity in this matter. Entities or agencies
belonging to said states are not covered by this exemption.
OBLIGATIONS OF PERSONS WHO ARE EXEMPT
Persons who, in accordance with tax laws, are not required to pay contributions will only have the other
obligations expressly set forth in the laws themselves.
2.TYPES OF CONTRIBUTIONSContributions are classified into taxes, social security contributions, public works
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taxes, and fees, each of which is defined as follows:
CONCEPT OF TAXES
I. Taxes are the contributions set forth in law, required to be paid by individuals and legal entities who find
themselves in the legal or de facto situation covered by law, other than the contributions indicated in (II), (III)
and (IV) of this Article.
SOCIAL SECURITY CONTRIBUTIONS
II. Social security contributions are payments set forth in law chargeable to persons on behalf of whom the
State fulfills obligations set forth by the Social Security Law or to persons who particularly benefit from social
security services provided by the State itself.
PUBLIC WORKS TAXES
III. Public works taxes are taxes set forth in the Law and paid by the individuals and legal entities that directly
benefit from public works.
FEES
IV. Fees are the contributions set forth in Law for using or benefiting from public property belonging to the
Nation which may not be freely transferred to third parties [bienes del dominio público], as well as for
receiving services provided by the State in conducting the duties that correspond to it under public law, except
when such services are provided by decentralized entities or agencies and, in the latter case, when the
consideration is not set forth in the Federal Fees Law [Ley Federal de Derechos]. Fees also include
contributions levied by decentralized public agencies for providing services for which the State is exclusively
responsible.
SOCIAL SECURITY CONTRIBUTIONS
When decentralized entities provide the social security services referred to in (II), the charges will be social
security contributions.
ANCILLARY CHARGES
The interest, sanctions, enforcement costs, and indemnification referred to in paragraph seven of Article 21 of
this Code are ancillary charges to contributions and have the nature of contributions. Wherever this Code
refers solely to “contributions”, ancillary charges will not be understood to be included, except as provided for
in Article 1.
3.CONCEPT OF LEVIESLevies are revenue received by the State for performing functions in accordance with
public law which do not include contributions, revenue derived from financing, and income obtained by
decentralized entities and state-owned enterprises.
The interest, penalties, enforcement costs and indemnification referred to in paragraph seven of Article 21 of
this Code charged by reason of levies are ancillary charges to said levies and have the nature of levies.
USE OF LEVIES FROM NON-TAX-RELATED PENALTIES
Levies derived from penalties charged for violations of legal or regulatory provisions not related to taxation
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may be used to cover the investments made by and operating expenses of the government agencies charged
with enforcing or ensuring the fulfillment of the provisions whose violation led to the imposition of the
penalty, when said use is set forth in applicable legal provisions.
CONCEPT OF PROCEEDS
Proceeds are charges for services provided by the State in conducting its duties in accordance with private law,
as well as in exchange for allowing the use, development, or sale of goods owned by the State which may be
subject to transfer under civil law rules [bienes del dominio privado].
4.CONCEPT OF TAX DEFICIENCYTax deficiencies are amounts that the State or its decentralized entities are
entitled to receive and that are derived from contributions, levies, or ancillary charges, including those
stemming from obligations that the State is entitled to require public servants or private parties to fulfill, as
well as amounts defined as tax deficiencies by law and that the State is entitled to receive through third
parties.
REVENUE COLLECTION BY THE MINISTRY OF THE TREASURY AND PUBLIC CREDIT
Revenue consisting of any income received by the Federal Government, even when to be earmarked for a
specific use, will be collected by the Ministry of the Treasury and Public Credit [Secretaría de Hacienda y
Crédito Público] or by the offices authorized by it.
TAX DEFICIENCIES REMITTED TO THE TAX ADMINISTRATION SERVICE FOR COLLECTION
For the purposes of the preceding paragraph, when authorities remit tax deficiencies to the Tax
Administration Service [Servicio de Administración Tributaria] (SAT) for collection, they must comply with the
requirements set forth through general rules by said agency.
4-A.COLLECTION IN MEXICO OF TAXES AND ANCILLARY CHARGES PAYABLE TO FOREIGN STATESTaxes and
ancillary charges owed to a foreign state, which Mexico is requested to collect in accordance with
international treaties on mutual assistance in collection to which Mexico is a party will be governed by the
provisions of this Code regarding the notification and collection of tax deficiencies.
The Ministry of the Treasury and Public Credit or the offices that it authorizes in accordance with the
aforementioned international treaties will collect taxes and ancillary charges payable to foreign states.
5.STRICT APPLICATION OF TAX PROVISIONSTax provisions that set forth burdens as well as exceptions thereto
for private parties, in addition to those that define violations and set forth penalties, are to be strictly applied.
Provisions that define the taxpayers, the activity subject to tax, the amount to which the tax rate applies,
rates, or tax rate schedule thereof, are considered to impose burdens on private parties.
Other tax provisions will be interpreted by applying any method for legal interpretation. In the absence of an
express tax provision, the provisions of federal law will be applied, provided that the application thereof is not
contrary to the essence of fiscal law.
6.INCURRENCE OF CONTRIBUTIONSContributions are incurred whenever the de jure or de facto
circumstances set forth in the tax laws in force arise.
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CALCULATION OF CONTRIBUTIONS
Although such contributions will be calculated in accordance with the provisions in effect when they are
incurred, procedural rules issued after they are incurred will apply to them.
APPLICATION OF TAX PROVISIONS BY TAXPAYERS
Taxpayers are responsible for calculating the contributions owed by them, unless expressly indicated
otherwise. If the tax authorities must calculate said contributions, the taxpayer will provide them the required
information within 15 days following the date of incurrence of the contributions.
DATE OF PAYMENT OF CONTRIBUTIONS
Contributions are to be paid on the date or by the deadline indicated in the respective provisions. Unless a
provision expressly indicates otherwise, payment must be made by filing a tax return at the authorized offices
within the term indicated below:
GENERAL RULES
I. If a contribution is calculated for periods established in Law, and in cases in which taxes are withheld or
collected, taxpayers, withholding parties, or the persons required by law to collect such contributions will
make the payments thereof no later than on the seventeenth day of the calendar month immediately
following the month in which the period ends, or the month in which the withholding or collection was carried
out.
II. In all other cases, they will do so within five days after the contribution is incurred.
OBLIGATIONS OF WITHHOLDING PARTIES
In cases of withholding payments, even when the person who is to make the withholding does not withhold or
pay the corresponding contribution, the withholding party will be required to pay an amount equivalent to
that which said party should have withheld.
WITHHOLDING BY PAYMENT IN KIND
When withholding parties are required to make a payment in kind, they will only do so if the person who is to
receive it provides the funds in Mexican currency necessary to make the withholding.
SUPPORTING DOCUMENTATION OF THE PAYMENT OF TAX DEFICIENCIES
The party making the payment of tax deficiencies must obtain, from the collecting office, the official form, the
official receipt, or the evaluated form issued and controlled exclusively by the Ministry of the Treasury and
Public Credit, or the supporting documentation set forth in the respective provisions bearing the original
printed cash register stamp. In the case of payments made at the offices of banking institutions, a cash-register
or other stamp, a certificate, or an electronic acknowledgment of receipt with a digital stamp must be
obtained.
THE ELECTED OPTION MAY NOT BE CHANGED IN A GIVEN YEAR
When tax provisions give taxpayers more than one option for fulfilling their tax obligations or assessing their
tax liabilities, taxpayers may not change the option they have elected for a given year with respect to that
year.
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7.ENTRY INTO FORCE OF THE TAX PROVISIONSTax laws and the regulations thereto and general
administrative provisions will enter into force throughout Mexico on the day after they are published in the
Federal Register, unless a later date is set forth therein.
8.CONCEPT OF MEXICO, COUNTRY, MEXICAN TERRITORYFor tax purposes, “Mexico,” “country” and “national
territory” will be understood in accordance with the definition in the Constitution of the United Mexican
States of the nation’s territory and the exclusive economic zone located outside of the territorial sea.
9.RESIDENCE IN MEXICAN TERRITORYThe following parties are considered to reside in Mexican territory:
I. The following individuals:
a) Those who have a dwelling in Mexico. Individuals who also have a dwelling in another country will be
considered Mexican residents if the center of their vital interests is located in Mexican territory. For such
purposes, the center of an individual’s vital interests is in Mexican territory in any of the following cases,
among others:
1. When the source of wealth of more than 50% of the total income obtained by the individual in the calendar
year is in Mexico.
2. When the individual’s center of professional activities is located in Mexico.
b) Mexican national individuals who are government officials and employees, even if the center of their vital
interests is abroad.
MEXICANS WITH A RESIDENCE FOR TAX PURPOSES IN A PREFERENTIAL TAX TREATMENT
Individuals who are Mexican nationals and who demonstrate that their new residence for tax purposes is in a
country or territory where their income is subject to preferential tax treatment pursuant to the Income Tax
Law [Ley del Impuesto sobre la Renta] will not lose their status as residents of Mexico. This paragraph will
apply in the fiscal year in which the notice referred to in the last paragraph of this Article is submitted and for
three fiscal years thereafter.
RESIDENCE IN A COUNTRY WITH A BROAD AGREEMENT FOR THE EXCHANGE OF TAX INFORMATION
The preceding paragraph will not apply when the country in which the new residence for tax purposes is
demonstrated has entered into a broad agreement for the exchange of tax information with Mexico.
II. Legal entities that have established the main administration of the business or the headquarters of their
effective management in Mexico.
Unless demonstrated otherwise, individuals of Mexican nationality will be presumed to be residents of
Mexico.
NOTICE BY PERSONS WHO CEASE TO BE RESIDENTS OF MEXICO
Individuals or legal entities that cease to be Mexican residents in accordance with this Code must file notice to
the tax authorities no later than 15 days after the before of residence for tax purposes occurs.
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10.TAX DOMICILETax domicile will be considered to be:
I. In the case of individuals:
a) When they conduct entrepreneurial activities: the premises where the principal place of business is located.
b) When they do not conduct the type of activities indicated in a): the premises that they use to conduct their
activities.
c) Only in cases in which an individual who conducts activities indicated in a) or b) above does not have
premises, his tax domicile will be his dwelling. For such purposes, the tax authorities will notify the taxpayer at
his dwelling that he has a term of five days to de­monstrate that his domicile meets any of the tests described
in either a) or b) of this section.
DOMICILE DECLARED TO FINANCIAL ENTITIES OR TO SAVINGS AND LOAN COOPERATIVES
Whenever taxpayers fail to declare any of the domiciles described in the preceding subsections or they are
not located in such domiciles, the domicile shall be deemed to be the domicile declared to financial entities or
to savings and loan cooperatives, when they are users of the services provided by these entities.
II. In the case of legal entities:
a) When such an entity is a Mexican resident: the location of the principal administration of the business.
b) In the case of establishments of foreign resident legal entities: said establishment; and if the legal entity has
several establishments, its tax domicile will be the location of the main administration of the business in
Mexico, or in the absence of such a location, the location indicated by the legal entity.
ADDRESS FOR CARRYING OUT PROCEDURAL ACTS
1 When taxpayers who are required to designate a domicile fail to do so, or designate as their tax domicile a
place other than the domicile corresponding to them in accordance with this Article, or have declared a
fictitious domicile, the tax authorities may conduct procedural acts at any and all locations where the
taxpayers conduct their activities or at any and all locations that in accordance with this Article are considered
their domicile.
1 Author´s Note: The provisions of this paragraph shall not apply to notifications to be carried out in the
address for receiving notices, set forth in Article 18 (IV) of the Federal Fiscal Code. DT June 2006 Second (XI)
11.FISCAL YEARSWhen the tax laws require contributions to be calculated by fiscal year, said fiscal years will
coincide with the calendar year. When legal entities begin activities after 1 January, the fiscal year in question
will be a short fiscal year and will begin on the day on which they begin their activities and end on 31
December.
EARLY TERMINATION BECAUSE OF A MERGER, LIQUIDATION OR SPIN-OFF
In cases in which a legal entity enters into liquidation, is merged, or spins off another legal entity -provided, in
the latter case, that the original company ceases to exist- the fiscal year will end early, on the date on which
legal entity enters into liquidation, is merged, or spins off another legal entity. In the case of a liquidation, it
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will be considered that the fiscal year has lasted the entire time during which the legal entity is in liquidation.
CONTRIBUTIONS THAT ARE CALCULATED MONTHLY
When tax laws require contributions to be calculated on a monthly basis, months will be considered to be
calendar months.
12.CALCULATION OF TERMSFor terms established in days, the following will not be counted: Saturday,
Sundays, or 1 January; the first Monday of February, because of the observance of the 5 February holiday; the
third Monday of March, because of the observance of the 21 March holiday; 1 and 5 May; 16 September; the
third Monday of November, because of the observance of the 20 November holiday; 1 December each 6 years,
on which the presidential inauguration is carried out; and 25 December.
Nor will the following days be counted for said terms: days on which federal tax authorities have general
holidays, except, exclusively in the case of terms for submitting tax returns and making payments, when said
days are considered business days. Staggered vacations are not general holidays.
In the case of terms expressed in periods of time and those in which a given date is indicated for the deadline,
all days will be counted.
When a term is expressed as a month or year, with no specification of whether a calendar month or year is
referred to, the term will be understood to end on the same day of the calendar month subsequent to that in
which the term began or on the same day of the calendar year following that in which it began, as the case
may be. When a term is expressed as a month or year, if the same day does not exist in the corresponding
calendar month, the term will end on the first business day of the following calendar month.
EXTENSION WHEN THE LAST DAY IS A NON-BUSINESS DAY OR A FRIDAY
Notwithstanding the preceding paragraphs, if on the last day of the term or on the required date, the offices
where the matter in question is to be processed are closed during normal business hours or such day is a
non-business day, the term will be extended to the following business day. This Article will apply even when
banking institutions are authorized to receive returns. The term will also be extended until the following
business day when the last day of the term for filing the respective return at authorized banking institutions is
a Friday.
Tax authorities may declare non-business days to be business days. This circumstance must be notified to the
parties in question and will not change the calculation of terms.
13.PROCEDURAL ACTS ON BUSINESS DAYS AND DURING BUSINESS HOURSTax authorities must carry out
procedural acts on business days and during business hours, which are understood to be from 7:30 to 18:00
hours. The fact that a procedural act consisting of a service of notice begins during business hours and
concludes after the end of business hours will not affect the validity thereof. In the case of the inspection of
goods and merchandise in transit, business hours will be deemed to include every day of the year, 24 hours
per day.
If the tax authorities conduct procedural acts consisting of field audits, administrative-law enforcement
actions, the service of notices, or attaching property as a precautionary measure, they may do so on
non-business days when the person regarding whom the procedural act is to be performed conducts activities
for which contributions must be paid on non-business days or during non-business hours. In addition, a
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procedural act that begins during business hours may conclude after the conclusion of business hours when
the purpose of the procedure is to seize the accounting records or assets of a private party.
14.CONCEPT OF THE TRANSFER OF GOODSTransferring goods is understood to mean:
I. Any transfer of property, even if the transferor reserves the ownership of the asset being transferred.
II. Awards, even when made in favor of a creditor.
III. Contributions to a legal entity or association.
IV. Transfers carried out through financial leasing.
V. Transfers carried out through a trust, in the following cases:
a) In an act in which the settlor designates or undertakes to designate a beneficiary other than himself,
provided that he does not have the right to reacquire the assets from the trustee.
b) In the act in which the settlor loses the right to reacquire the assets from the trustee, if the settlor had
reserved such a right for himself.
When the settlor receives investment certificates for assets that he places in trust, the assets will be
considered to be transferred at the moment when the settlor receives the certificates, except in the case of
shares.
VI. The assignment of rights on property placed in the trust, at any of the following moments:
a) In the act in which the designated beneficiary assigns his rights or instructs the trustee to transfer the
ownership of the assets to a third party. In such cases, the beneficiary will be considered to acquire the assets
in the act in which he is designated and to transfer them when he assigns his rights or gives said instructions.
b) In the act in which the settlor assigns his rights, if the latter include the right of having the assets transferred
to him.
When investment certificates are issued for the assets placed in the trust and are placed among the general
investing public, said assets will not be considered to be transferred when such certificates are transferred,
unless the latter give their holders the right to directly use said assets or the assets consist of shares. The
transfer of investment certificates will be considered a transfer of negotiable instruments that do not
represent the ownership of assets and will have the tax consequences set forth in the tax laws regarding the
transfer of such instruments.
VII. The transfer of ownership of a tangible asset or of the right to acquire such an asset carried out through
the transfer of negotiable instruments or the assignment of rights representing such instruments. This section
does not apply to shares or ownership interest.
VIII. The transfers of creditor rights derived from the provision of goods, services, or both through a
financial-factoring contract at the time of the execution of said contract, except for rights transferred through
factoring with power-of-attorney for collection or with delegated collection power and transfers of creditor
rights by individuals, in which case the transfer will not be considered to take place until the corresponding
credits are collected.
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IX. Transfers conducted through mergers or spin-offs, except for the cases covered by Article 14-B of this
Code.
CREDIT SALES
Credit sales, with deferred payments or installment payments, are understood to take place when the
customers are from the general public, more than 35% of the price is to be paid after the sixth month and the
agreed term of payment exceeds twelve months. Transactions shall be deemed to be executed with customers
from the general public when simplified invoices, referred to in this statute, are issued in connection
therewith.
SALES IN MEXICAN TERRITORY
Sales will be considered to take place in Mexican territory, among other cases, if the good in question is in said
territory at the time it is shipped to the purchaser or, if the good is not shipped, if it is in the country when it is
physically delivered by the transferor.
When in accordance with this Article, a sale is understood to take place, the purchaser will be considered the
owner of the goods for tax purposes.
14-A.CASES IN WHICH LOANS OF NEGOTIABLE INSTRUMENTS OR SECURITIES ARE NOT CONSIDERED TO BE
TRANSFERSLoans of negotiable instruments or of securities consisting of the delivery of the assets lent to the
borrower and the return thereof to the lender are not considered to be transfers of ownership, provided that
the assets are effectively returned no later than at the maturity of the transaction and such transactions are
conducted in accordance with the general rules issued for such purpose by the Tax Administration Service. In
the event of a failure to comply with any requirement set forth in this Article, a transfer will be understood to
have taken place when the negotiable instruments or securities, as applicable, were lent.
14-B.CASES OF MERGERS OR SPIN-OFFS IN WHICH NO TRANSFER TAKES PLACEFor the purposes of Article 14
(IX) of this Code, no transfer will be considered to take place in the following cases:
IN THE CASE OF MERGERS
I. In the case of a merger, provided that the following requirements are complied with:
a) The notice of merger referred to in the Regulations of this Code is filed.
b) After the merger, the merging company must continue to conduct the activities that it and the merged
companies had conducted before the merger, for a minimum period of one year immediately following the
date on which the merger takes effect. This requirement will not apply when the following conditions are met:
1. When the income from the principal activity of the merged company for the fiscal year immediately
preceding the merger is derived from leasing assets used in the same activity as that conducted by the
merging company.
2. When in the fiscal year immediately preceding the merger, the merged company has received more than
50% of its income from the surviving company, or the latter has received more than 50% of its income from
the merged company.
The requirement referred to in this subsection will not apply when the company that survives is liquidated less
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than one year after the date on which the merger takes effect.
c) When the company that survives or is derived from the merger files the tax returns for the fiscal year and
the information returns that according to tax law the merged company or companies are required to file for
the fiscal year that concluded because of the merger.
IN THE CASE OF SPIN-OFFS
II. In the case of spin-offs, provided that the following requirements are complied with:
a) Shareholders holding at least 51% of the voting shares of the original and spun-off companies must be the
same for a period of three years as of the fiscal year immediately preceding the date on which the spin-off is
carried out.
For the purposes of the preceding paragraph, shares considered placed among the general investing public in
accordance with the relevant rules issued by the Tax Administration Service will not be taken into account,
provided that said shares have in fact been offered to and placed among the general investing public. Nor are
shares repurchased by the issuer considered to have been placed among the general investing public.
For legal entities that are not joint stock companies, the value of the ownership interest, rather than the
voting shares, will be considered, and 51% of the ownership interest must represent at least 51% of the votes
corresponding to total contributions.
During the period referred to in this section, shareholders holding at least 51% of the voting shares or at least
51% of the aforementioned ownership interest, as applicable, of the original company must continue to hold
the same proportion of the capital stock of the spun-off companies as the proportion that they held of the
original company before the spin-off as well as of the capital stock of the original corporation, if the latter
survives.
b) When a company ceases to exist as a result of a spin-off, the original company must indicate the company
that will assume the obligation to file the tax returns for the fiscal year and the information returns that in
accordance with tax laws correspond to the original company. The indication will be made in the extraordinary
shareholders’ meeting in which the spin-off is agreed.
MERGER SUBSEQUENT TO ANOTHER MERGER OR TO A SPIN-OFF
For a merger to be carried out within five years after a merger or spin-off, prior authorization must be
requested from the tax authorities. In such an event, taxpayers will demonstrate compliance with the
requirements set forth in this Article by observing the relevant general rules issued by the Tax Administration
Service.
CASE IN WHICH THE PERMANENCE REQUIREMENT IS NOT BREACHED
For the purposes of this article, the requirement of shareholder permanence set forth herein is not deemed to
not have been complied with when the ownership of the shares is transferred because of death, liquidation,
acquisition through a judicial order, or donation. In the latter case, the requirements set forth in article 93
(XXIII) of the Income Tax Law shall be complied with.
SPIN-OFFS CONSIDERED A CAPITAL REDUCTION FOR INCOME TAX PURPOSES
This Article will not apply when, pursuant to the Income Tax Law, a spin-off is treated as a capital reduction.
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MERGERS OR SPIN-OFFS IN CORPORATE REORGANIZATIONS
In cases in which a merger or spin-off is part of a corporate reorganization, the requirements set forth in the
Income Tax Law for reorganizations must also be complied with.
PAYMENT OF TAXES OR REQUESTS FOR REFUNDS OR THE RIGHT TO OFFSET TAXES WHEN A MERGER OR
SPIN-OFF IS CARRIED OUT
In cases of mergers or spin-offs, when the original company ceases to exist, the company that survives, the
company derived from the merger, or the spun-off company designated for such purpose must, without
prejudice to the provisions of this Article, pay the corresponding taxes; or, if applicable, it will be entitled to
request a refund or to offset the excess tax payments of the company that ceases to exist, provided that the
requirements set forth in tax provisions are complied with.
ANNUAL TAX RETURNS OF COMPANIES THAT CEASE TO EXIST
The annual tax returns of the merged company or of the original company that ceases to exist must include all
gross income and authorized deductions; the total amount of the taxed and exempt or activities and of the tax
credits; the value of all of the company’s assets or debts, as applicable, from the beginning of the year until the
day that it ceases to exist. In the event of a company that ceases to exist, the end date of the fiscal year will be
considered to be the date of the merger or spin-off.
EXCLUSIVE APPLICATION TO COMPANIES IN MEXICO
This Article only applies to mergers or spin-offs of companies residing in national territory and provided that
the company or companies emerging from the merger or spin-off also are residents of Mexico.
15.FINANCIAL LEASINGFor tax purposes, financial leasing is a contract by which a person undertakes to grant
to another the temporary use or enjoyment of tangible goods for a binding term, and the latter undertakes to
make partial payments, as consideration, of an amount of money that has been or will be determined covering
the acquisition cost of the goods, financial charges, and the remaining ancillary charges and to adopt, at the
expiry of the contract, any of the end-of-contract options set forth by the corresponding Law.
In financial leasing transactions, the respective contract must be entered into in writing and expressly state the
value of the good covered by the operation and the agreed interest rate or the method for calculating it.
15A.CONCEPT OF SPIN-OFF OF COMPANIESA spin-off is understood to be the transfer of all or part of the
assets, liabilities, and capital of one Mexican resident company -called the “original” company- to another
Mexican resident company or companies created expressly for this purpose -called the “spun-off” company or
companies. The spin-offs referred to in this Article may be conducted in the following manners:
a) When the original company transfers a portion of its assets, liabilities, and capital to one or more spun-off
companies, without the former ceasing to exist; or
b) When the original company transfers all of its assets, liabilities, and capital to two or more spun-off
companies, and the former ceases to exist. In the latter case, the spun-off company designated in accordance
with Article 14-B of this Code must keep the supporting documentation referred to in Article 28 thereof.
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15B.PAYMENTS CONSIDERED ROYALTIESRoyalties are considered to comprise, among other items, payments
of any kind for the temporary use or enjoyment of patents; certificates of invention or improvement;
trademarks, trade names; copyrights of literary, artistic or scientific works, including motion pictures and
recordings for radio or television, as well as of drawings or models, blueprints, formulas; procedures;
industrial, commercial or scientific equipment; and amounts paid for technology transfers or information
regarding industrial, commercial or scientific experiences; or other, similar rights or property.
For the purposes of the preceding paragraph, the temporary use or enjoyment of copyrights of scientific works
includes computer programs or sets of instructions required for operating processes thereof or used to carry
out application tasks, regardless of how they are transmitted.
Royalties also include payments made for the right to receive -for retransmission- visual images, sounds, or
both, or payments made for the right to give the public access to said images or sounds, when, in both cases,
they are transmitted via satellite, cable, optical fiber, or other, similar means.
TECHNICAL ASSISTANCE
Technical assistance payments will not be considered royalties. Technical assistance will be considered to
mean the provision of independent personal services for which the service provider undertakes to provide
nonpatentable knowledge that do not entail the transmission of confidential information on industrial, trade
or scientific experiences and undertakes with the provider to intervene in implementing said know-how.
15C.DEFINITION OF FINANCIAL ENTITYFor purposes of this Code, financial entities are banking institutions,
insurance companies offering life insurances, retirement fund management companies, credit unions,
brokerage houses, community finance companies, variable-income mutual funds, debt-instrument mutual
funds, managing companies of mutual funds and companies that render services of distribution of shares of
mutual funds.
Savings and loan cooperatives authorized to operate under the Law to Regulate the Activities of Loan and
Savings Associations, shall meet all the obligations, applicable to the financial entities referred to in the
preceding paragraph, to be considered financial entities.
16.DEFINITION OF ENTREPRENEURIAL ACTIVITIESThe following are entrepreneurial activities:
COMMERCIAL ACTIVITIES
I. Commercial activities, activities considered commercial activities under federal law and not covered in the
following sections.
INDUSTRIAL ACTIVITIES
II. Industrial activities, such as extracting, conserving, or processing raw materials; finishing goods; and
producing goods to meet needs.
AGRICULTURAL ACTIVITIES
III. Agricultural activities, including those related to planting, cultivating, and harvesting products, and making
the first sale of such products, provided that they have not undergone industrial processing.
LIVESTOCK ACTIVITIES
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IV. Livestock-related activities, consisting of raising and fattening livestock, poultry and other animals, as well
as the first sale of the products thereof that have not undergone industrial processing.
FISHING ACTIVITIES
V. Fishing and fish breeding, which includes raising, cultivating, fostering, and overseeing the reproduction of
all kinds of marine and freshwater species, including aquaculture, as well as catching and extracting such
species and the first sale thereof, but not the industrial processing thereof.
FORESTRY ACTIVITIES
VI. Forestry activities, which consist in cultivating forests or wilderness areas, as well as growing, conserving,
restoring, fostering, and utilizing the vegetation therein, and the first sale of products thereof that have not
undergone industrial processing.
CONCEPT OF ENTERPRISE AND ESTABLISHMENT
“Enterprise” means a legal entity or an individual who conducts the activities referred to in this Article,
whether directly, through a trust, or through a third party; and “establishment” will be understood to refer to
any place of business where the aforementioned entrepreneurial activities are carried out in whole or in part.
16A.CONCEPT OF DERIVATIVESFor the purposes of tax provisions, “derivatives” is understood to refer to the
following transactions:
I. Transactions in which one of the parties acquires the right or obligation to acquire or transfer in the future
merchandise, shares, negotiable instruments, securities, foreign currency or other fungible assets traded on
recognized markets, for a price determined when the transactions are executed, or to receive or to pay the
difference between said price and that of said assets at the time of the maturity of the derivative, or the right
or the obligation to enter into such transactions.
II. Those that refer to an indicator or to a basket of indicators, indexes, prices, interest rates, a currency
exchange rate, or another indicator determined in recognized markets, in which differences between their
value agreed at the beginning of the transaction and their value on given dates are settled.
III. Those through which the rights or obligations associated with the transactions mentioned in the preceding
sections are transferred, provided that they comply with the remaining applicable legal requirements.
DEBT DERIVATIVES AND CAPITAL DERIVATIVES
Debt derivatives are considered to be derivatives that refer to interest rates, debt instruments, or the National
Consumer Price Index [Indice Nacional de Precios al Consumidor]; and capital derivatives are those referred to
other negotiable instruments, merchandise, foreign currencies, or stock baskets or indexes. Derivatives not
covered by the cases referred to in this paragraph will be considered of capital or debt in accordance with the
nature of the underlying asset.
16B.ADJUSTMENTS THROUGH UDIS ARE CONSIDERED INTERESTInterest is considered to include adjustments
through a denomination in investment units [unidades de inversión] (UDIs), the application of indexes or
factors, or in any other manner, to credits, debts, transactions, as well as of the payment amounts of financial
leasing agreements.
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16C.RECOGNIZED MARKETSFor the purposes of Article 16-A of this Code, recognized markets are considered
to be:
I. The Mexican Stock Exchange [Bolsa Mexicana de Valores] and the Mexican Derivatives Market [Mercado
Mexicano de Derivados].
II. Stock exchanges and equivalent systems for trading negotiable instruments, contracts, or goods that have
been operating and have been authorized to operate as such for at least five years, in accordance with the
laws of the country where they are located, and whose prices are public knowledge and cannot be
manipulated by the parties who enter into the derivative transaction.
III. Price indexes shall be published by the National Institute of Statistics and Geography [Instituto Nacional de
Estadística y Geografía], by the equivalent monetary authority, or by the institution authorized to calculate
such indexes, so that the underlying asset may be considered as determined in a recognized market. In the
case of derivatives that refer to interest rates, to the exchange rate of a currency, or to another indicator, the
underlying instruments shall be understood to be negotiated or determined in a recognized market when the
information regarding said indicators is public knowledge and is pu­blished in a printed medium, and the
source is an institution recognized in the market in question.
17.INCOME IN GOODS OR SERVICESWhen income is received in goods or services, the value of the goods or
services will be considered in Mexican currency on the date the income is received, according to market
quotes or values, or, in the absence of such quotes or values, in accordance with an appraisal. This paragraph
is not applicable in the case of foreign currency.
INCOME FOR THE PROVISION OF SERVICES
When as a result of the provision of a service, goods are provided or their temporary use or enjoyment is
granted to the customer, the total amount of the consideration chargeable to the customer will be considered
income for the service or value of the service, as the case may be, provided that the goods in question are
normally provided or their use or enjoyment is normally granted in exchange for the service in question.
PAYMENT BY ELECTRONIC FUND TRANSFER
In cases in which the consideration is paid through an electronic fund transfer, the consideration will be
deemed effectively collected at the moment when the transfer is made, even if the recipient of the deposit
does not indicate his agreement with it.
17A.UPDATING CONTRIBUTIONS, LEVIES OR REFUNDSThe amount of the contributions and levies, as well as
the refunds payable by the federal tax authorities, will be updated for inflation due to the passage of time and
as a result of price changes in the country by applying the update factor to the amounts in question. This
factor will be calculated by dividing the National Consumer Price Index of the month before the most recent
month of the period by the aforementioned index for the month before the first month of said period.
Contributions and levies, as well as refunds payable by the federal tax authorities, will not be updated for
periods shorter than one month.
APPLICATION OF THE NATIONAL CONSUMER PRICE INDEX MOST RECENTLY PUBLISHED
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In cases where the National Institute of Statistics and Geography [Instituto Nacional de Estadística y Geografía]
has not published the National Consumer Price Index for the month before the most recent month of the
period, the update shall be made by applying the most recently published monthly index.
Values of assets or transactions will be updated in accordance with this Article, when so provided in tax laws.
In each case, the provisions will indicate the period to which the update applies.
The amounts updated for inflation keep the legal nature they had before the update. The amount of the
update, determined in estimated, final and annual tax payments shall not be deductible or creditable.
CASE IN WHICH THE UPDATE FACTOR WILL BE ONE
When the result of the calculation referred to in paragraph one of this Article is less than 1 (one), the update
factor that will be applied to the amount of the contributions and levies and to the refunds payable by the
federal tax authorities, as well as to the values of the assets or transactions in question, will be one.
UPDATE OF AMOUNTS SET FORTH IN THE FEDERAL FISCAL CODE
Amounts in Mexican pesos, set forth in this Code shall be updated for inflation when the accumulated
percentage increase in the National Consumer Price Index since the month in which they were last updated
exceeds 10%. This update shall enter into force as of January of the fiscal year following that in which the
increase was registered. For the aforementioned update, the period between the last month considered for
the last update and the last month of the fiscal year in which the aforementioned percentage is exceeded shall
be used. For this purpose, the update factor will be calculated by dividing the National Consumer Price Index
of the month immediately preceding the most recent month of the period by the National Consumer Price
Index for the last month used in the calculation of the last update.
Incases of amounts set forth in the Code that were not subject previously to updating for inflation in
accordance with the preceding paragraph, the National Consumer Price Index for November of the year
immediately preceding the year in which such amounts entered into force shall be used to update for inflation
such amounts, when appropriate under said paragraph.
ADJUSTMENT TO TENS OF PESOS
To determine the amounts referred to in paragraphs sixth and seventh of this Article, even fractions of pesos
shall be considered. Nonetheless, amounts between 0.01 and 5.00 pesos that exceed multiples of 10, shall be
rounded down to the immediately preceding multiple of 10 pesos; and amounts between 5.01 and 9.99 that
exceed multiples of 10, shall be rounded up to the next multiple of 10 pesos.
PUBLICATION IN THE FEDERAL REGISTER
The Tax Administration Services shall carry out the arithmetic calculations set forth in this Article and publish
the updating factor as well as the updated amounts in the Federal Register.
FACTORS OR PROPORTIONS UP TO ONE TEN-THOUSANDTH
When in accordance with tax provisions arithmetic operations are to be carried out in order to calculate
factors or proportions, said operations will be calculated to the ten-thousandths place.
17B.PARTNERSHIPSFor the purposes of the tax provisions, a partnership [asociación en participación] will be
understood to be a group of persons who conduct entrepreneurial activities as a result of entering into an
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agreement, provided that said persons, in accordance with legal provisions or the agreement itself, take part
in the profits or losses derived from said activity. A partnership will have legal personality for the purposes of
tax law when it conducts entrepreneurial activities, when the agreement is entered into in accordance with
Mexican law, or when one of the cases set forth in Article 9 of this Code arises. In the aforementioned cases,
the partnership will be considered a Mexican resident.
PARTNERSHIPS ARE CONSIDERED LEGAL ENTITIES
Partnerships will be required to comply with the same tax obligations, and under the same terms, and in
accordance with the same provisions as those set forth for legal entities in the tax laws. Similarly, when said
laws refer to legal entities, partnerships, as defined under this provision, will be considered included.
REPRESENTATION BY MANAGING PARTNERS
For tax purposes, and in legal actions taken as a defense against the tax consequences of entrepreneurial
activities conducted through a partnership, the managing partner will represent the partnership.
IDENTIFICATION AND DOMICILE
A partnership will be identified with its name followed by the initials “A en P” or with the name of the
managing partner followed by said initials. Similarly, in Mexican territory its domicile will be that of the
managing partner.
TWO ELECTRONIC MEANS
17C.APPLICATION OF PROVISIONS ON ELECTRONIC MEANSIn the case of contributions for which autonomous
tax agencies are responsible, the provisions of this Code on electronic means will only be applicable when so
set forth in the corresponding law.
17D.FILING OF DIGITAL DOCUMENTS WITH ADVANCED ELECTRONIC SIGNATURESWhen tax provisions
require documents to be filed, the documents must be digital and must contain an advanced electronic
signature of the author, except in cases when a different rule is set forth. The tax authorities, through general
rules, may authorize the use of other electronic signatures.
CERTIFICATION BY THE TAX ADMINISTRATION SERVICE OR BY THE AUTHORIZED CERTIFICATION SERVICE
PROVIDER
For the purposes set forth in the preceding paragraph, legal entities must have a certificate confirming the link
between a signatory and the creation data of an advanced electronic signature, issued by the Tax
Administration Service, and of the digital stamps set forth in Article 29 of this Code, and individuals must have
such a certificate confirming the link between a signatory and the creation data of an advanced electronic
signature issued by a certification service provider authorized by Mexico’s Central Bank [Banco de México].
The Central Bank will publish, in the Federal Register, the names of the providers of the aforementioned
services that it authorizes, and, if applicable, of any revocations thereof.
EFFECTS OF ELECTRONIC SIGNATURES FOR DIGITAL DOCUMENTS
On digital documents, an advanced electronic signature backed by a valid certificate will replace the
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handwritten signature of the signatory, guarantee the integrity of the document, and have the same effects
that the laws give to documents with handwritten signatures, thereby giving said documents the same
probative value.
CONCEPT OF DIGITAL DOCUMENT
Digital document is understood to be any data message containing information generated, sent, received or
filed electronically, optically, or by means of any other technology.
OBTAINMENT OF CREATION DATA OF ADVANCED ELECTRONIC SIGNATURES
Taxpayers may obtain the creation data of advanced electronic signatures from the Tax Administration Service
or from any certification service provider authorized by Mexico’s Central Bank [Banco de México].
OBLIGATIONS OF CERTIFICATION SERVICE PROVIDERS
To obtain the creation data of advanced electronic signatures from a certification service provider other than
the Tax Administration Service, the interested party must first appear in person at the Tax Administration
Service to evidence his identity. In no event may certification service providers authorized by the Central Bank
issue a certificate without first receiving a communication from the Tax Administration Service indicating that
the interested party’s identity has been identified in accordance with the relevant general rules issued by said
Service. In turn, the service provider must inform the Tax Administration Service of the certificate’s unique
identification code that has been assigned to the interested party.
OBTAINING AN E-SIGNATURE THROUGH AN ATTORNEY-IN-FACT
The individuals referred to in the preceding paragraph may not have an attorney-in-fact or legal
representative appear for them, except in the cases described in general rules. The power-of-attorney set
forth in said article 19-A of this Code shall be required only for the purpose of obtaining advanced electronic
signatures of legal entities in accordance with said article.
APPEARANCE AT THE TAX ADMINISTRATION SERVICE
Interested parties must also appear at the Tax Administration Service in accordance with this Article when the
Tax Administration Service issues them their certificates and this agency is acting as a certification service
provider.
RESERVATION OF IDENTITY DATA
The identity data that the Tax Administration Service obtains when an interested party appears before it will
be part of the integrated population-record system, in accordance with the provisions of the General
Immigration Law [Ley General de Población] and its Regulations; therefore said data will not be covered by
Article 69 of this Code and Article 18 of the Federal Law of Transparency and Access to Governmental Public
information [Ley Federal de Transparencia y Acceso a la Información Pública Gubernamental].
VALIDITY OF CERTIFICATES
For tax purposes, certificates shall remain valid for a maximum term of four years as of the date on which they
are issued. Certificate holders may request a new certificate before the expiration of a currently valid
certificate. In such cases, the Tax Administration Service may, through general rules, waive the requirement
that certificate holders appear in person to demonstrate their identity, and in the case of legal entities, the
legal representation thereof, provided that taxpayers comply with the requirements set forth in said rules. If
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the Tax Administration Service does not issue such general rules, paragraphs six and seven of this Article shall
be abided by.
CERTIFICATES ISSUED BY THE CIVIL SERVICE MINISTRY AND OTHER PARTIES
For the purposes of this Chapter, the Tax Administration Service will accept certificates of advanced electronic
signatures issued by the Civil Service Ministry, in accordance with the powers conferred in law on the latter
ministry regarding public servants, as well as certificates issued by certification service providers authorized to
issue certificates in accordance with federal law. In both cases, the individual holders of the aforementioned
certificates must have complied with paragraphs six and seven of this Article.
17E.ACKNOWLEDGMENTS OF RECEIPT WITH DIGITAL STAMPSWhen taxpayers send a digital document to the
tax authorities, they will receive an acknowledgment of receipt containing the digital stamp. Digital stamps are
electronic messages that evidence that a digital document was received by the proper authority. They are
subject to the same regulations as those that apply to the use of an advanced electronic signature. In such
cases, the digital stamp will identify the government office that received the document and, unless
demonstrated otherwise, the digital document will be presumed to have been received at the time and on the
date recorded in the aforementioned acknowledgment of receipt. The Tax Administration Service will establish
means allowing taxpayers to verify the authenticity of acknowledgements of receipt containing a digital stamp.
17F.ADVANCED ELECTRONIC SIGNATURE CERTIFICATION SERVICES THAT THE TAX ADMINISTRATION SERVICE
MAY PROVIDEThe Tax Administration Service may provide the following advanced electronic signature
certification services:
I. Verification of the identity of users and their link with electronic means of identification.
II. Verification of the integrity of digital documents issued by the tax authorities.
III. Maintaining records of the elements for identifying the signatories and for establishing links between the
signatories and the electronic means, and, as applicable, of the legal representation of signatories and the
information with which the Service has ensured that the requirements for advanced electronic signatures have
been complied with, in addition to issuing the certificate.
IV. Making available to signatories devices for generating data for creating and verifying advanced electronic
signatures or digital stamps.
V. Informing, before the issuance of a certificate to a person requesting its services, the exact conditions for
using the certificate and the limits on the use thereof.
VI. Authorizing persons who fulfill the requirements set forth in general rules to provide the following services:
a) Providing information on the certificates issued by the Tax Administration Service that allow third parties to
ascertain:
1) That a certificate was issued by the Tax Administration Service.
2) If such party has a document signed by the signatory named in a certificate attesting that said signatory
possessed the device and the advanced electronic signature creation data at the time the certificate was
issued and if the signatory is exclusively responsible for the use thereof.
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3) If the signature creation data were valid on the date on which the certificate was issued.
4) The method used to identify the signatory.
5) Any limitations on the purposes for or the value regarding which the signature creation data or the
certificate may be used.
6) Any limitations on the sphere or scope of the Tax Administration Service’s responsibility.
7) If a service to end the term of validity of certificates is available.
b) Providing services making it possible to access the certificate registry. Such a registry may be accessed
electronically.
The aforementioned powers may be directly exercised at any time by the Tax Administration Service, either on
its own or in conjunction with persons authorized under this section.
Individuals who agree the use of advanced electronic signature as a means of authentication or signature for
digital documents, may ask the Tax Administration Service to provide the verification and authentication
service for advanced electronic signature certificates. The requirements for granting the provision of this
service will be established by the general rules issued by this decentralized administrative body.
17G.REQUIREMENTS FOR CERTIFICATES ISSUED BY THE TAX ADMINISTRATION SERVICETo be valid,
certificates issued by the Tax Administration Service must comply with the following requirements:
I. They must contain a statement that they are issued as certificates. In the case of digital-stamp certificates,
the restrictions on their use must be specified.
II. They must contain a unique identification code.
III. They must contain a statement to the effect that they were issued by the Tax Administration Service and an
electronic address.
IV. The name of the certificate holder and his Federal Taxpayer Identification number [clave del Registro
Federal de Contribuyentes] must be indicated.
V. The term for which the certificate is valid, including the initial and ending dates, must be indicated.
VI. An indication of the technology used in creating the advanced electronic signature contained in the
certificate must be given.
VII. The public code of the certificate holder must be given.
In the case of certificates issued by certification service providers authorized by Mexico’s Central Bank [Banco
de México] vouching for the creation data of electronic signatures used for tax purposes, said certificates must
comply with the requirements set forth in the preceding sections, except for those forth in (III). In lieu of
complying with the requirement contained in said section, such certificates must identify the certification
service provider and contain said provider’s electronic address, as well as comply with the control
requirements set forth by the Tax Administration Service through general rules.
17H.CASES IN WHICH CERTIFICATES WILL BE VOIDCertificates issued by the Tax Administration Service will be
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void when:
I. So requested by the signatory.
II. So ordered through a judicial or administrative decision.
III. The individual certificate holder dies. In such cases, revocation must be requested by a legally authorized
third party, who must submit the corresponding death certificate.
IV. The companies, associations, partnerships and other legal entities are dissolved, liquidated or otherwise
cease to exist. In such cases, the liquidators will submit the corresponding request.
V. The original or the merged company ceases to exist as a result of a spin-off or merger, respectively. In the
former case, the cancellation may be requested by any of the spun-off companies; in the latter, it may be
requested by the surviving legal entity.
VI. The term of the certificate expires.
VII. The electronic medium containing the certificates is lost or is damaged and rendered unusable.
VIII. If at the time the certificate is issued it is demonstrated that the certificate did not meet the legal
requirements. This will not affect the rights of bona fide third parties.
IX. When the confidentiality of the creation data of advanced electronic signatures of the Tax Administration
Service is at risk.
X. The tax authorities:
a) Find out a taxpayers has failed to file three or more periodic, consecutive tax returns or six non-consecutive,
in the same fiscal year and despite being required to do so, after the tax authority has ordered to comply;
b) Do not localize a taxpayer or he disappears, during an administrative-law enforcement procedure;
c) While exercising their review powers, find out that a taxpayer cannot be localized; he disappears during the
proceedings; or become aware that the tax invoices that were issued were used to support sham, illegal or
inexistent transactions;
d) Discover the commission of violations described in articles 79, 81 and 83 of this code, even without
exercising review powers; and the violation is committed by a taxpayer who holds the certificate.
CANCELLATION BY THE TAX ADMINISTRATION SERVICE OF ITS CERTIFICATES OF DIGITAL STAMPS OR
SIGNATURES
The Tax Administration Service may cancel its own certificates of digital signatures or stamps when cases
similar to those set forth in (VII) and (IX) of this Article arise.
REVOCATION OF CERTIFICATES
When the Tax Administration Service revokes a certificate issued by it, the date and time of the revocation will
be indicated on the certificate.
For bona fide third parties, the revocation of a certificate issued by the Tax Administration Service will take
effect as of the date and time when the revocation is made known on the respective website of said Service.
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The revocation requests referred to in this Article must be filed in accordance with the relevant general rules
set forth by the Tax Administration Service.
TAXPAYERS WHOSE DIGITAL-STAMP CERTIFICATE HAS BEEN RENDERED INEFFECTIVE
Taxpayers whose digital-stamp certificate has been rendered ineffective may use the procedure set forth by
the Tax Administration Service through general rules to correct the relevant irregularities. In such procedure,
taxpayers may produce any proof deemed necessary to obtain a new certificate. The tax authority shall rule
upon such procedure within a term of three days, counted from the day following the day in which the
relevant application is received.
17I.VERIFICATION OF A DIGITAL DOCUMENT OR DIGITAL STAMPThe integrity and authorship of a digital
document with an advanced electronic signature can be verified by remitting to the original document with
the author’s public code.
17J.OBLIGATIONS OF HOLDERS OF A CERTIFICATE ISSUED BY THE TAX ADMINISTRATION SERVICEHolders of
certificates issued by the Tax Administration Service will have the following obligations:
I. To act with diligence and establish reasonable means for avoiding the unauthorized use of signature creation
data.
II. When a certificate is used with regard to an advanced electronic signature, the signatory will act with
reasonable diligence to ensure that all representations the signatory has made regarding the certificate or the
term of its validity, or that have been recorded therein, are accurate.
III. To request the revocation of the certificate when any circumstance that may put the confidentiality of the
signature creation data at risk arises.
The certificate holder will be liable for any legal consequences resulting from the holder’s failure to timely
fulfill the obligations set forth in this Article.
17K.TAX MAILBOX FOR INDIVIDUALS AND LEGAL ENTITIES 1 Individuals and legal entities enrolled at the
Federal Taxpayer Registry shall have a tax mailbox assigned, which is an electronic communication system
located at the Tax Administration Service’s webpage, through which:
1I. The tax authority shall notify any administrative ruling or resolution issued by it, in digital documents,
including any act or ruling that may be appealed.
II. Taxpayers shall file petitions, requests and notices; shall comply with the tax authority’s requests, using
digital documents; and may consult about their tax situation.
Individuals and legal entities with a tax mailbox assigned shall review it within three days following the day in
which they receive an electronic notification from the Tax Administration Service through the communication
mechanisms elected by them, among those described in general rules. The authority shall send only once,
through the chosen mechanism, a confirmation notice that shall be used to corroborate the authenticity and
proper functioning thereof.
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1 Author´s Note: Provisions of article 17-K(I) of this Code shall enter into force in June 30, 2014 for legal entities
and in January 1, 2015 for individuals. Up until the entry into force of article 17-K(I), notifications that must be
made through the tax mailbox shall be made in accordance with the provisions of article 134 of this Code. Tr
2014 Second (VII)
17-L.USE OF THE TAX INBOX BY THE CENTRALIZED AND STATE-OWNED PUBLIC ADMINISTRATION
AUTHORITIESThe Tax Administration Service, by means of general rules, may authorize the use of the tax
inbox scheduled within Article 17-K of this Code when the authorities of the centralized and state-owned
public administration of the federal, state or municipal government, or the constitutionally autonomous
bodies have been given consent by the individuals, or rather the latter jointly agree to the use of the
aforementioned inbox.
The information bases deposited in the aforementioned inbox under the terms of this Article, cannot be used
for tax purposes as per the provisions of Article 63, first paragraph of this Code.
II TAXPAYERS RIGHTS AND OBLIGATIONS
ONE OF ONE
18.FORMAL REQUIREMENTS FOR FILINGSAll filings to the tax authorities must be submitted on a digital
document containing an advanced electronic signature. Taxpayers who are exclusively engaged in agricultural,
livestock, fishing, or forestry activities not covered by paragraph three of Article 31 of this Code are not
required to use an advanced electronic signature. The Tax Administration Service, through general rules, may
determine which filings are to be submitted on written documents.
Filings shall be sent through the tax mailbox; and meet the following requirements at least:
I. They must contain the name or legal name and the tax domicile given to the Federal Taxpayer Registry, for
the purpose of establishing the territorial jurisdiction of the authorities, and contain the code assigned to them
in said registry.
II. The authorities to whom the filing is addressed and the purpose of the filing must be indicated.
III. An email address for receiving notices must be indicated.
When the requirements referred to in (I) and (II) of this Article are not complied with, the tax authorities will
send a notice to the filer, giving him 10 days to comply with the requirements in question. If the omission is
not corrected within said term, or when the email address is omitted, the filing will be deemed to have not
been submitted.
Taxpayers referred to in paragraph three of Article 31 of this Code will not be required to use the digital
documents set forth in this Article. In such cases, filings must be submitted on written documents and be
signed by the interested party or by the person legally authorized to make the filing, unless the filer does not
know how to or is unable to sign, in which case the filer will place his fingerprint on the documents in
question. Filings must be submitted on the forms approved for such purpose by the Tax Administration
Service. When no approved forms exist, the filing must meet the requirements set forth in this Article, except
regarding the form and the email address. In addition, the address for receiving notices and, if applicable, the
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name of the person authorized to receive them must be given.
When a filer who has a certificate of an advanced electronic signature submits documents other than
notarized documents or powers of attorney and such documents are not digitized, the filing must be
submitted in writing and comply with the requirements set forth in the preceding paragraph and include the
filer’s email address. Notarized powers of attorney or documents must be submitted in digitized format when
they are submitted with a digital document.
When the requirements referred to in paragraphs four and five of this Article are not complied with, the tax
authorities will send a notice to the filer, giving him 10 days to comply with the requirements in question. If
the omission is not corrected within said term, the filing will be deemed to have not been submitted. If the
omission consists of not having used t he approved official form, the tax authorities must specify the form in
the notice.
This Article is not applicable to tax returns, registration requests, or notices filed to the Federal Taxpayer
Registry in accordance with Article 31 of this Code.
18A.FORMAL REQUIREMENTS REGARDING FILINGS FOR WHICH NO OFFICIAL FORM EXISTSWhen a filing is
submitted to the tax authorities with a request for a letter ruling, authorization, or tax treatment in
accordance with Articles 34, 34-A and 36-Bis of this Code and no official form exists for this request, the
taxpayer, in addition to complying the requirements set forth in Article 18 of this Code, will:
I. Indicate any telephone numbers of the taxpayer and of the persons authorized in accordance with Article 19
of this Code.
II. Describe the names, the addresses, and the Federal Taxpayer Identification Numbers or, in the case of
foreign residents, tax identification numbers of all persons covered by the request.
III. Indicate the activities carried out by the interested party.
IV. Indicate the amount of the transaction or transactions covered by the filing.
V. All facts and circumstances related to a filing must be indicated. Documents and information supporting the
existence of said facts or circumstances must be enclosed therein.
VI. Describe the business reasons for which the proposed transaction is to be carried out.
VII. Give an indication of whether the facts or circumstances covered by the filing have already been reported
to the same or to other authorities, or if they have been the basis for actions brought before an administrative
or court authorities, as well as, if applicable, the resolution that was taken regarding said actions.
VIII. Indicate whether the taxpayer is subject to review authorities by the Ministry of the Treasury and Public
Credit or by a state government in a joint action regarding federal revenue, as well as the periods and taxes
covered by any such review. Similarly, an indication is to be given of whether the term for the tax authorities
to issue the ruling referred to in Article 50 of this Code has expired.
If the cases set forth in (II), (VII) and (VIII) of this Article do not apply to the requesting party, this fact must be
expressly stated.
When the requirements described in this article are not met, the provisions of the last paragraph of article 18
hereof shall be abided by.
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18B.TAXPAYER DEFENSE OFFICEThe Taxpayer Defense Office [Procuraduría de la Defensa del Contribuyente]
will be responsible for protecting and defending taxpayer rights and interests regarding tax and administrative
matters. The Office will provide advice, representation, and defense for taxpayers who request its assistance
regarding cases with decentralized federal agencies and administrative authorities, as well as regarding
decisions made by federal autonomous tax agencies and tax authorities.
The Taxpayer Defense Office has been established as an autonomous agency having technical and operational
independence. The services that it provides will be free of charge, and its duties, scope and organization are
set forth in the respective Founding Law.
19.REPRESENTATION OF PRIVATE PARTIESNegotiorum gestio [management of the affairs of another] will not
be permitted regarding any administrative proceeding. Individuals or legal entities will be represented before
the tax authorities through a notarial instrument or a power of attorney signed before two witnesses, in which
case the signatures of the principal and witnesses must be ratified before the tax authorities, a notary public
or another person with notarial functions. Said documents will be submitted along with a copy of the
identification of the taxpayer or his legal representative, and the latter copy must have been compared against
the original.
REGISTRATION OF LEGAL REPRESENTATIVES
The principal may request that the tax authorities register his representative at the registry of legal
representatives of the tax authorities, and the latter will issue the corresponding registration certificate. With
said certificate, representation may be evidenced in proceedings carried out before said authorities. For such
purposes, the Tax Administration Service may issue general rules to simplify the requirements for evidencing
representation of individuals or legal entities in the registry of legal representatives.
The registration request will be made in writing with no specific format, signed by the person granting the
power of attorney and the person accepting it, accompanied by the document attesting to the corresponding
representation as well as the remaining documents set forth through general rules by the Tax Administration
Service. A taxpayer who has granted representation and registered a representative has the obligation to
request the cancellation of such registry in cases in which the corresponding power of attorney is revoked. For
such purposes, notification must be given to the tax authorities within five days following the day on which
said circumstance arises; if notification is not given, any acts carried out by a person whose representation was
revoked will have full legal effect.
Private parties or their representatives may authorize persons in writing to receive notices on their behalf. A
person so authorized may offer and submit evidence and file motions related to said purposes.
A person filing on behalf of another must evidence that he was appointed representative no later than on the
date on which the filing is made.
PUBLIC INSTRUMENTS CONTAINED IN DIGITAL DOCUMENTS
For the purposes of this Article, public instruments contained in digital documents, must, in accordance with
Article 1834-Bis of the Federal Civil Code, contain an advanced electronic signature of a person with notarial
functions.
SIGNATURES OF FILINGS IN DIGITAL DOCUMENTS
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When filings must be submitted in digital documents by representatives or authorized parties, the
corresponding digital document must contain an advanced electronic signature of said persons.
19A.SUBMITTAL OF DIGITAL DOCUMENTS BY LEGAL ENTITIESIn order to submit digital documents, legal
entities may elect to use either their own advanced electronic signature or that of their legal representative. In
the first case, the certificate holder will be the legal entity. The creation data of the advanced electronic
signature of a legal entity may only be obtained by a representative of said entity who has been granted,
before a person with notarial functions, a general power of attorney for acts of ownership or administration;
in such cases, the representative must first have a current advanced electronic signature certificate. This
certificate must be obtained in accordance with Article 17-D of this Code.
Legal entities that elect to submit digital documents with their own advanced electronic signature must use
the creation data of their advanced electronic signature for all procedures they conduct at the Tax
Administration Service. In the case of requests for a letter ruling or actions brought for the taxpayer’s defense,
the use of the advanced electronic signature referred to in the preceding paragraph will be optional; when this
signature is not used, the corresponding filing must contain the advanced electronic signature of the legal
entity’s representative.
Digital documents containing the advanced electronic signature of legal entities will be presumed to have
been submitted by the sole administrator, the chairman of the board of directors, or the person or persons,
however they are called, to whom the general management or the administration of the legal entity in
question has been conferred at the time the digital documents were submitted. No evidence is admissible
against this presumption.
20.PAYMENT OF TAXES IN MEXICAN CURRENCYContributions and ancillary charges will be calculated and paid
in Mexican currency. Payments that must be made abroad may be made in the currency of the country in
question.
NATIONAL CONSUMER PRICE INDEX
In cases in which tax laws so require, for calculating contributions and ancillary charges, the National
Consumer Price Index shall be used. The Index shall be calculated by the National Institute of Statistics and
Geography [Instituto Nacional de Estadística y Geografía] and published in the Federal Register within the first
ten days of the month following the month to which the relevant index corresponds.
EXCHANGE RATE FOR CONTRIBUTIONS AND ANCILLARY CHARGES
To calculate contributions and the ancillary charges thereon, the exchange rate at which the foreign currency
in question was acquired will be used, or, if no foreign currency was acquired, the exchange rate that the
Central Bank publishes in the Federal Register on the day before the contributions are incurred will be used.
For days on which Mexico’s Central Bank does not publish said exchange rate, the last exchange rate published
before the day on which the contributions are charged will be applied.
EXCHANGE RATE FOR CREDITING TAXES
When tax provisions allow taxes or items equivalent to taxes, paid in foreign currency, to be credited, the
corresponding exchange rate will be used. The exchange rate to be used will be determined in accordance
with the preceding paragraph and will be the rate that was in effect on the date on which the tax that is
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charged was incurred or in the absence of such a rate, the exchange rate in effect when the tax is paid.
FOREIGN TRADE DUTIES
To determine applicable foreign trade duties, as well as the amounts that must be paid abroad, the exchange
rate published by Mexico’s Central Bank [Banco de México] in accordance with paragraph three of this Article
will be used.
EQUIVALENCE OF CURRENCIES OTHER THAN THE DOLLAR
The Mexican peso equivalent of foreign currencies other than the U.S. dollar to be used for tax purposes will
be calculated by multiplying the exchange rate referred to in paragraph three of this Article by the dollar
equivalent of the currency in question, in accordance with the table published each month by the Central Bank
during the first week of the month immediately following that to which it corresponds.
MEANS OF PAYMENT OF CONTRIBUTIONS AND LEVIES
Checks from the same bank at which payment is made, electronic fund transfers to the Federal Treasury
Office [Tesorería de la Federación], as well as credit and debit cards, pursuant to the general rules issued by
the Tax Administration Service, shall be accepted as means of payment of contributions and levies. Individual
taxpayers who conduct entrepreneurial activities and who in the immediately preceding fiscal year earned less
than $2,149,250.00 in income, as well as individuals who do not conduct entrepreneurial activities and who in
said year earned less than $368,440.00 in, income, shall pay contributions in cash, by electronic fund transfer
to the Federal Treasury Office, credit or debit cards, or by personal check from the same bank, provided that,
in the latter case, the relevant conditions set forth in the Regulations of this Code are complied with.
“Electronic fund transfer” is understood to mean the payments of contributions on the instruction of a
taxpayer, through the debiting of funds from the taxpayer’s bank account in favor of the Federal Treasury
Office that are carried out electronically by banking institutions.
APPLICATION OF PAYMENTS
Payments made will be applied to the first debts incurred, provided that the same type of contribution is
involved. Moreover, before said payments are applied against the main debt, they will be applied against the
ancillary charges, in the following order:
I. Enforcement costs.
II. Interest.
III. Penalties.
IV. The indemnity referred to in paragraph seven of Article 21 of this Code.
If the taxpayer brings action to challenge any of the items indicated in the preceding paragraph, the order
indicated above will not apply to items that have been challenged and whose payment has been guaranteed.
PAYMENT OF CONTRIBUTIONS ROUNDED OFF TO THE NEAREST PESO
To calculate contributions, amounts will be calculated to fractions of pesos. Nonetheless, when said amounts
are paid, they will be adjusted such that amounts from 1 through 50 cents are rounded down to the
immediately preceding peso and amounts from 51 to 99 cents are rounded up to the next peso.
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INFORMATION RETURNS NOT REGARDING PAYMENTS
When tax laws require contributions to be paid by filing a tax return, the Ministry of the Treasury and Public
Credit may order, through general provisions and in order to facilitate compliance with the obligation as well
as to gather statistical information on income, that information be furnished through a return other than that
with which the payment of the contribution is made.
FORMS OF PAYMENT OF LEVIES AND PROCEEDS
The means of payment described in the seventh paragraph of this article shall be applicable to levies and
proceeds.
CREDIT AND DEBIT CARDS
In the case of credit and debit cards, this means of payment may have associated thereto the payment of
commissions, payable by the federal treasury.
AUTHORIZATION OF OTHER MEANS OF PAYMENT
The Tax Administration Service through general rules and after hearing the opinion of the Federal Treasury
Office may authorize other means of payment.
VAT WITHHOLDING BY THE MINISTRY OF FINANCE AND PUBLIC CREDIT
The Ministry of Finance and Public Credit shall withhold the value added tax charged to it in connection with
the provision of collection services rendered by financial institutions or other auxiliaries of the Federal
Treasury Office, which shall become part of the collection expenses.
20BIS.RULES TO DETERMINE THE NATIONAL CONSUMER PRICE INDEXThe National Consumer Price Index
referred to in paragraph two of article 20 of this Code, which is calculated by the National Institute of Statistics
and Geography [Instituto Nacional de Estadística y Geografía], shall be governed by the following rules:
I. Prices in at least 30 cities, distributed in at least 20 states, will be quoted. The selected cities must, in all
events, have a population of 20,000 or more, and the 10 most populated urban areas or cities in Mexico must
always be included.
II. A price quote shall be obtained for at least 1,000 specific products and services, grouped into 250
consumption categories, encompassing at least 35 branches of the agricultural, livestock, industrial and
services sectors, in accordance with the catalogue of economic activities issued by the National Institute of
Statistics and Geography [Instituto Nacional de Estadística y Geografía].
III. In the case of food, prices will be quoted at least three times a month. The remaining quotes will be
obtained one or more times a month.
IV. The price quotes with which the National Consumer Price Index is calculated each month must correspond
to the period in question.
V. The National Consumer Price Index for each month will be calculated using the Laspeyres formula.
Weighting factors will be used for each category of family consumption, and will include the following items:
Food, drinks and tobacco; clothes, footwear, and accessories; housing; household goods, appliances, and
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furniture; health and personal care items; transportation; education and leisure; other services.
The National Institute of Statistics and Geography [Instituto Nacional de Estadística y Geografía] shall publish
in the Federal Register, the states, suburban areas, cities, items, services, consumption categories, and
economic branches referred to in (I) and (II) hereof as well as the quotes used to calculate the National
Consumer Price Index.
20TER.FORMULA TO CALCULATE THE VALUE OF THE INVESTMENT UNITMexico’s Central Bank shall publish in
the Federal Register, the value, in Mexican pesos, of the investment unit for every day of the month. No later
than the 10th day of every month, Mexico’s Central Bank shall publish the value of the investment unit for
days 11 through 25 of such month; and no later than the 25th day of every month, it shall publish the value for
days 26 of that month through 10 of the following month.
The value of the investment unit shall be calculated in accordance with the following formula:
Where:
d
=
Day in which the value of the
investment unit is intended to be
known.
m
=
Month of the year to which d
corresponds.
UDId,m
=
Investment unit for d day of month
m.
UDId-1,m
=
Investment unit for the day
immediately preceding d day of
month m.
*
=
multiplication sign.
=
nth root.
1. To determine the value of the investment unit for days 11 through 25 of month m, the following shall be
used:
n
=
15
INPCq
=
National Consumer Price Index for
the second fortnight of the month
immediately preceding m month.
INPCq-1
=
National Consumer Price Index for
the first fortnight of the month
immediately preceding m month.
2. To obtain the value of the investment unit for days 26 of every month through day 10 of the following
month, the following shall be used:
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2.1. To determine the value of the investment unit for day 26 of month m through the last day thereof, the
following shall be used:
n
=
Number of calendar days from the
26th day of month m through the
10th day of the following month.
INPCq
=
National Consumer Price Index for
the first fortnight of month m.
INPCq-1
=
National Consumer Price Index for
the second fortnight of the month
immediately preceding m month.
2.2. To determine the value of the investment unit for days 1 through 10 of month m, the following shall be
used:
n
=
Number of calendar days from the
26th day of the month immediately
preceding month m through the
10th day of the month m.
INPCq
=
National Consumer Price Index for
the first fortnight of the month
immediately preceding month m.
INPCq-1
=
National Consumer Price Index for
the second fortnight of the
second-to-last month preceding
month m.
21.UPDATE FOR INFLATION AND INTEREST ON UNPAID CONTRIBUTIONS AND LEVIES 1 When contributions
or levies are not paid by the date or within the term set by tax provisions, the amount thereof shall be updated
for inflation from the month in which payment should have been made until it is made; in addition, interests
shall be paid as indemnity to the federal tax authorities for late payment. Said interests shall be calculated by
multiplying the amount of the contributions or of the levies, updated for inflation for the period referred to in
this paragraph, by the rate resulting from adding the applicable rates in each year for each month elapsed
within the update period of the contribution or levy in question. The interest rate for each month of
delinquency shall be the rate set in Law each year by federal Congress, increased by 50%. For this purpose, the
rate shall be considered up to the hundredth and, when applicable, it shall be adjusted to the upper
hundredth when the digit of the thousandth is equal or greater than 5; and when the thousandth is lower than
5, the rate shall be kept at the resulting hundredth.
INCURRENCE AND CALCULATION OF INTEREST
Interest will be incurred for up to for five years, except in the cases referred to in Article 67 of this Code. In the
latter cases, interest will be incurred until the powers of the tax authorities to determine unpaid contributions
or levies and the ancillary charges thereof have expired. Said interest will be calculated on the entire tax
deficiency, except for the following items: interest, the indemnification referred to in paragraph seven of this
Article, the enforcement costs, and fines for violations of tax provisions.
GUARANTEES ON OBLIGATIONS
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In cases of guarantees of tax obligations chargeable to third parties, interest will be incurred on the amount
owed, up to the limit of the amount guaranteed, when the obligations are not paid by the required deadline.
DIFFERENCES AND BASE TAX
When an amount less than that which is owed is paid, the interest will be calculated on the difference.
Interest will be incurred for each complete or partial month that elapses from the day on which the payment
should have been made until it is in fact made.
If the amount of interest calculated by the taxpayer is less than the amount calculated by the collecting office,
the latter must accept the payment and proceed to require that the difference be paid.
INDEMNIFICATION FOR RETURNED CHECKS
If a check that has been submitted to and received in due time by the tax authorities is returned, the amount
of the check plus an indemnification, invariably equal to 20% of the value of the check, will be charged, in
addition to the other items referred to in this Article. To this end, the authorities will send a notice to the
issuer of the check in order for said party, within a term of three days, to make the payment along with the
aforementioned 20% indemnification, or to unequivocally demonstrate, with appropriate documentary
evidence, that the payment was made or that the reasons for which it was not made are exclusively
attributable to the banking institution. Once the aforementioned term has elapsed without the payment being
made or any of the aforementioned reasons being demonstrated, the tax authorities will require payment of
and collect the amount of the check, the aforementioned indemnification, and other corresponding ancillary
charges, through administrative-law enforcement actions, without prejudice to any applicable liability.
INTEREST FOR PAYMENTS MADE IN INSTALLMENTS
If the taxpayer obtains authorization to pay in installments, whether through deferred or partial payments, the
interest set forth in Article 66 of this Code, the taxpayer will, in addition, be charged on the amount deferred.
INTEREST IN THE CASE OF LEVIES
In the case of levies, interest will be calculated in accordance with this Article on the entire tax deficiency,
excluding the interest, enforcement costs, and the indemnification referred to in this Article. Interest will not
be charged on non-tax-related penalties.
REMISSION OF INTEREST DUE TO ADJUSTMENTS IN PRICES OF TRANSACTIONS BETWEEN RELATED PARTIES
The tax authorities may totally or partially remit the interest derived from an adjustment to prices or to
consideration amounts in the case of transactions between related parties, provided that said remission stems
from an agreement with a competent authority, based on reciprocity, between the competent authorities of
Mexico and those of a country with which Mexico has entered into a convention to avoid double taxation, and
provided that said authorities have refunded the corresponding tax without any amounts corresponding to
interest.
OBLIGATORY NATURE OF UPDATES FOR INFLATION AND INTEREST
In no event may the tax authorities relieve taxpayers of the obligation to update contributions for inflation or
totally or partially remit the corresponding interest.
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1 Author´s Note: According to the Corrigenda published in the Federal Register on December 26, 2011
22.REFUNDS BY TAX AUTHORITIESThe tax authorities will refund amounts unduly paid and other amounts in
accordance with the tax laws. In the case of contributions withheld, the refund will be made to the taxpayers
from whom the contributions in question were withheld. In the case of indirect taxes, refunds for undue
payment will be made to the person to whom the tax was charged by the person who incurred in said tax,
provided that the person to whom the tax was charged did not credit it; therefore, the party that charged the
tax, either expressly and separately or by embedding it in the price, will not be entitled to request a refund for
the amount in question. In the case of indirect taxes paid on an importation, the taxpayer will be eligible to
receive a refund provided that the amount paid has not been credited.
The preceding paragraph will apply without prejudice to any crediting of indirect taxes to which taxpayers are
entitled, in accordance with the laws that set forth said taxes.
REFUND OF FAVORABLE BALANCES OF CONTRIBUTIONS CALCULATED FOR A FISCAL YEAR
When a contribution is calculated for a fiscal year, a refund for a favorable balance may only be requested if
the taxpayer has filed an annual return, except in the case of the enforcement of a final and binding judgment
or ruling issued by a proper authority. In the latter case, a refund may be requested even if a tax return has
not been filed.
EXCESS PAYMENT IN COMPLIANCE WITH AN ORDER FROM AN OFFICIAL GOVERNMENTAL AUTHORITY
It an undue payment was made in compliance with an order from an official governmental authority, the right
to a refund in accordance with this Article takes effect when said act is nullified. This paragraph is not
applicable to the determination of differences due to arithmetic errors, which will give rise to a refund
provided that the statute of limitations period set forth in the penultimate paragraph of this Article for
enforcing the obligation of the tax authorities to refund has not elapsed.
REQUEST FOR CLARIFICATION BY THE AUTHORITIES DUE TO ERRORS IN A REFUND REQUEST
When the information in a refund request contains errors, the authorities will request that the taxpayer file a
written statement within a term of 10 days clarifying the information in question, and they will warn the
taxpayer that if he fails to comply within said term, he will be deemed to have desisted from his refund
request. In such cases, the taxpayer will not be required to file a new request when the erroneous information
was recorded solely in the refund request or the annexes thereto. When such a request for clarification is
issued, the term for a refund to be made will be suspended, from the business day on which the notification of
the request for clarification takes effect until the date on which the taxpayer answers it.
TERM FOR ISSUING A REFUND
When a refund is requested, the refund shall be carried out within forty days after the date when a request
containing all the required information is filed with the competent tax authorities. If the refund is to be
deposited into an account, the information shall include the member institution of the financial system and
the taxpayer’s account number for wire transfers at said financial institution, duly integrated in accordance
with the provisions of the Central Bank, as well as any other reports and documents set forth in the
Regulations of this Code. To verify the merits of the refund request, within a term of not more than twenty
days after the request is filed, the tax authorities may request that the taxpayer submit any additional data,
reports or documents that said authorities consider necessary with regard to the refund. To this end, the tax
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authorities shall instruct the petitioner to comply with said request within a maximum term of twenty days,
warning him that if he fails to do so within said term, he shall be deemed to have withdrawn his refund
request. The tax authorities may only issue a new request within ten days after the date when taxpayer
complies with the first request, and they may do so only regarding data, reports or documents submitted by
the taxpayer in response to said first request. The taxpayer shall have a term of ten days, counted as of the
day following the day in which the notification of this second request becomes effective, to comply with the
second request, and the warning referred to in this paragraph shall apply in this case, as well. When the
authorities request that a taxpayer provide the aforementioned data, reports or documents, the period
elapsed between the date of the notification of such request and the date on which all of the information is
submitted by the taxpayer shall not be taken into account for computing the terms for carrying out the
aforementioned refund.
REFUND REQUESTS WITH ARITHMETIC ERRORS
When a refund request only contains arithmetic errors affecting the amount requested, the tax authorities will
refund the correct amount, with no need for the taxpayer to file an amended tax return. The tax authorities
may refund a lower amount than that requested by the taxpayer, as a result of the review of the supporting
documentation that has been submitted. In such a case, the portion of the request not refunded will be
considered denied, except in the case of arithmetic errors or procedural mistakes. If the tax authorities return
the refund request to the taxpayer, the request will be considered to have been denied in its entirety. When
this occurs, the tax authorities must state the legal basis and the reasons for which the respective refund
request was partially or entirely denied.
When the tax authorities request the data, reports, and documents referred to in paragraph six above, they
will not be considered to have begun to exercise review powers, and they may exercise such powers at any
time.
REVIEW POWERS TO VERIFY REFUND REQUESTS
When the tax authority begins the powers of examination by virtue of the return request, in order to evidence
the origin thereof, the terms referred to in paragraph six of this article shall be suspended until the resolution
resolving the origin or not of the return request shall be suspended. The abovementioned exercise of the
powers of examination shall be subject to the procedure set forth in article 22-D of this Code.
TERM FOR ISSUING A REFUND ONCE THE REVIEW AUTHORITIES HAVE CONCLUDED
Once the review powers to verify the merits of the refund have concluded, if the refund is authorized, the
authorities will issue it within 10 days after the day on which the respective ruling is notified. If the refund is
issued after the aforementioned term, interest will be calculated and paid in accordance with Article 22-A of
this Code.
UPDATE OF THE REFUND
The federal tax authorities must pay the corresponding refund, updated for inflation in accordance with Article
17-A of this Code from the month in which the excess payment was made or the tax return containing the
favorable balance was filed until the month in which the refund is made available to the taxpayer. In the case
of a deposit into the taxpayer’s account, the refund will be understood to be available to the taxpayer as of
the date on which the authorities make the deposit at the financial institution indicated in the refund request.
TERM FOR MAKING THE AUTHORIZED REFUND AVAILABLE TO THE TAXPAYER
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If in the administrative resolution authorizing the refund, the update and any interest are determined correctly
and are calculated through the date on which notification of the amount to be refunded in accordance with
the law is given, said refund will be understood to have been duly issued if not more than one month elapses
between the date on which the authorization was issued and the date on which the refund is made available
to the taxpayer. If during said month, a new National Consumer Price Index is published, the taxpayer will be
entitled to request the refund of the amount resulting from the corresponding update for inflation. The
amount in question will be calculated by applying the factor obtained in accordance with Article 17-A of this
Code, minus one (1), to the total amount of the authorized refund. The factor will be calculated for the period
comprised from the month in which the authorization was issued until the month in which the refund was
made available to the taxpayer.
REFUND OF THE AMOUNT UPDATED FOR INFLATION
The refund of the amount updated for inflation referred to in the preceding paragraph must, if applicable, be
made available to the taxpayer within a term of forty days following the date on which the corresponding
refund request is filed; if the refund is issued after the aforementioned term, the tax authorities will calculate
and pay the interest in accordance with Article 22-A of this Code. Said interest will be calculated on the
amount of the refund, updated for the period from the month in which the corresponding refund was made
available to the taxpayer and the month in which the updated refund is made available to the taxpayer.
INTEREST IN THE EVENT OF UNDULY PAID REFUNDS AND INTEREST
When the tax authorities issue a refund without exercising the review powers referred to in paragraph nine of
this Article, the refund order does not imply that there has been a favorable ruling for the taxpayer, and they
will still have the option to exercise review powers. If a refund is made and is later determined to be
unwarranted, interest will be incurred in accordance with Article 21 of this Code on the updated amounts of
the refunds unduly issued as well as of any interest paid by the tax authorities, starting on the date of the
refund.
STATUTE OF LIMITATIONS TO ENFORCE THE OBLIGATION TO REFUND
The authorities’ obligation to refund expires in accordance with the same terms and conditions as those that
apply to tax deficiencies. For such purposes, a refund request filed by a private party is considered to be a
collection action that suspends the term of expiration, except when the interested party desists from his
request.
UNREQUESTED VS REQUESTED REFUNDS
Refunds may be issued by the authorities sua sponte or in response to a request from the taxpayer.
The Tax Administration Service may, through general provisions, establish cases in which refunds will be
governed by the terms set forth in paragraph six of this Article, despite the issuance of an order to exercise the
review powers referred to in paragraph nine thereof.
NOTIFICATION THROUGH THE TAX MAILBOX
Requests described in this article shall be made by the tax authority using digital documents, which shall be
notified to the taxpayer through the tax mailbox; and they shall be met by taxpayers through this means of
communication.
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22A.INTEREST OWED BY THE TAX AUTHORITIES FOR REFUNDS NOT ISSUED WITHIN THE REQUIRED
TERMWhen taxpayers file a refund request for a favorable balance or an undue payment, and the refund is
not issued within the term set forth in the preceding Article, the tax authorities will pay interest, to be
calculated starting on the day following the conclusion of the term in question, at the rate set forth in Article
21 of this Code, and this interest rate will be applied to the updated refund.
REFUND BECAUSE OF A FAVORABLE RULING IN RESPONSE TO ACTIONS BROUGHT FOR THE TAXPAYER’S
DEFENSE
If a taxpayer’s refund request is denied and is subsequently granted by the authorities in compliance with a
ruling issued in an administrative appeal or with a judgment handed down by a court of law, interest will be
calculated as follows:
I. In the case of a favorable balance or undue payment determined by the taxpayer, interest will be calculated
starting when the authorization was denied or the forty- or twenty-five-day term expired, as applicable, for
issuing the refund, whichever occurs first.
II. When the undue payment was determined by the authorities, interest will be calculated starting when said
credit was paid.
When a request for a refund of an undue payment was not filed and the refund is made in compliance with
any ruling issued in an administrative appeal or a judgment issued by a court of law, interest will be calculated
starting when the administrative appeal or, if applicable, complaint was filed, regarding the payments made
before said events occurred. Regarding subsequent payments, interest will be calculated starting when the
payment was made.
PAYMENT OF INTEREST IN CONJUNCTION WITH THE MAIN REFUND
When the federal tax authorities are required to pay interest to taxpayers on the updated amounts that they
owe to them, they will pay said interest in conjunction with the main amount of the updated refund. If they do
not pay the interest referred to in this Article, or do not pay all such interest, the taxpayers’ right to receive
the interest, either entirely or regarding the portion not paid by the authorities, as applicable, will be
considered denied.
CEILING ON INTEREST OWED BY THE TAX AUTHORITIES
In no event will the interest owed by the federal tax authorities exceed the interest incurred in the last five
years.
APPLICATION OF REFUNDS
Refunds will be applied firstly to interest and then to amounts unduly paid.
22B.REFUND THROUGH ACCOUNT DEPOSITThe tax authorities shall carry out refunds by making a deposit in
the taxpayer’s account. To this end, the taxpayer must include his account number on his refund request or on
the corresponding return as indicated in paragraph six of article 22 of this Code. For such purposes, account
statements issued by financial institutions shall be considered proof of payment of the respective refund. If on
the day on which the term referred to in the aforementioned article expires it is not possible to make the
deposit for reasons attributable to the financial institution designated by the taxpayer, said term shall be
suspended until the deposit can be made. The term shall also be suspended when it is not possible to make
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the deposit to the account provided by the taxpayer because said account does not exist, the account number
contains errors, or the account has been canceled, until the taxpayer provides a valid account number.
22C.REFUND REQUESTS ON ELECTRONIC FORMATTaxpayers who are owed amounts equal to or greater than
$15,790.00 must file a refund request through an electronic format with an advanced electronic signature.
22D.VERIFICATION CAPACITY TO REVIEW THE ADMISSIBILITY OF A REIMBURSEMENTThe powers of
examination to verify the origin of the return referred to in paragraph nine of article 22 of this Code shall be
carried out by exercising the powers set forth in sections II or III of article 42 of this Code. The tax authority
may exercise the powers of examination referred to in this ordinance, per each return request submitted by
the taxpayer, even when it refers to the same contributions, benefits and periods, in accordance with the
following:
I. Exercise of the powers of examination must terminate within a maximum term of ninety days as from the
date when the taxpayers are notified the beginning of such powers. If the authority, to check the origin of the
return, must require information from third parties related to the taxpayer, as well as in that of the taxpayers
indicated in subsection B of article 46-A of this Code, the term to complete the exercise of the powers of
examination shall be one hundred and eighty days as from the date when the taxpayers are notified the
beginning of such powers. These terms shall be suspended within the same assumptions set forth in article
46-A of this Code.
II. The power of examination referred to in this ordinance shall be exercised only to check the origin of the
balance receivable being requested or the tax overpayment, without the authority being able of determining a
demandable tax credit from the taxpayers based on the exercise of the power referred to in this section.
III. In the event the authority requests information to third parties related to the taxpayers subject to review,
it must know the taxpayer aware of such fact.
IV. If there are several requests from the same taxpayer regarding one single contribution, the tax authority
may issue one single resolution.
V. If the tax authorities do not complete the powers of examination referred to in this article in the fiscal
years, within the periods of time established in section I, the investigation records performed shall be
cancelled, and a resolution on the return request must be rendered with the available documentation.
VI. Upon termination of the term for the exercise of the powers of examination started to taxpayers, the
authority must issue the corresponding resolution and notify it to the taxpayer within a period of time not
exceeding ten business days thereafter. If favorable, the authority shall make the corresponding return within
the ten business days following that when the relevant resolution is notified. If the return is made beyond the
term indicated above, interests to be calculated according to the provisions of article 22-A of this Code shall be
paid.
23.OFFSETTING OF AMOUNTS OWEDTaxpayers required to pay by filing a tax return may elect to offset the
amounts owed to them against the amounts that they are required to pay, either in the case of their own debt
or in the case of amounts that they withheld from third parties. In both cases, the amounts must stem from
federal taxes other than those assessed on imports, must be administered by the same authorities, and must
not be intended for a specific use. The foregoing also applies to ancillary charges. For such purposes, they will
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be required only to offset said amounts, updated, in accordance with Article 17-A of this Code, from the
month in which the excess payment was made or the return containing a favorable balance was filed until the
month in which the offset is carried out. Taxpayers will file an offset notice within five days following the day
on which the offset is carried out, along with the supporting documentation required in the official form that is
published for such purposes.
REFUND OF A BALANCE IN FAVOR
Taxpayers who have exercised the option referred to in paragraph one of this Article and who have a balance
in their favor after having made the offset may request a refund.
INTEREST ON IMPROPER OFFSETS
If an improper offset was made, interest will be incurred in accordance with Article 21 of this Code on the
amounts improperly offset, updated for the period from the month in which the improper offset was made
until the month in which the amount of the improper offset is paid.
AMOUNTS THAT MAY NOT BE OFFSET
Amounts regarding which a taxpayer has requested a refund or regarding which the statute of limitations to
enforce the obligation to refund has elapsed may not be offset; nor may amounts that have been charged, in
accordance with the tax laws, expressly and separately or embedded in the price, when the person who
intends to make the offset is not entitled to obtain a refund under Article 22 of this Code.
SUA SPONTE OFFSET
The tax authorities may offset the amounts that taxpayers are entitled to receive from the tax authorities for
any item, in accordance with Article 22 of this Code, whether or not the taxpayer has requested a refund,
against the amounts that taxpayers are required to pay for their own tax debts or for withholdings from third
parties when said amounts have been declared binding for any reason. The offset also may also be applied
against tax deficiencies whose payment has been authorized to be made in installments; in the latter case, the
offset must be made on the unpaid balance at the time the offset is applied. The tax authorities will notify the
taxpayer personally of the ruling in which the offset is authorized.
24.OFFSETS BETWEEN THE FEDERAL GOVERNMENT AND OTHER LEVELS OF GOVERNMENTCredits and debts
may be offset between, on the one hand, the Federal Government and, on the other, state governments, the
Federal District, municipalities, decentralized entities or enterprises in which the state has a majority interest,
except government-controlled banks.
25.CREDITING OF TAX INCENTIVESTaxpayers required to pay by filing periodic tax returns may credit the
amount of the tax incentives to which they are entitled against the amounts that they are required to pay,
provided that they submit a notice to the authorities responsible for tax incentives and, as applicable, comply
with the other formal requirements set forth in the provisions that grant the incentives, including that of
submitting tax-promotion or tax-refund certificates. In cases other than the foregoing, taxpayers must always
submit the tax-promotion or tax-refund certificates, in addition to complying with the remaining requirements
set forth in the decrees in which the incentives are granted.
TERM FOR CREDITING INCENTIVES
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Taxpayers may credit the amount of the incentives to which they are entitled for a term of up to five years,
calculated from the last day of the term for filing the annual return for the year in which the right to obtain the
incentives originated; if the taxpayer is not required to file a return for the fiscal year, the term will begin on
the day following that on which the right to obtain the incentive originates.
In cases in which the provisions granting the incentives set forth the obligation to comply with formal
requirements in addition to submitting the notice referred to in paragraph one of this Article, the right to
obtain the incentive will be understood to originate on the day on which the respective document or
authorization is obtained.
25A.RETURNING IMPROPERLY RECEIVED SUBSIDIESWhen, due to their own acts or omissions, persons
improperly receive subsidies, they must return the improperly received amount, updated for inflation in
accordance with Article 17-A of this Code. In addition, they must pay interest in accordance with Article 21 of
this Code on the amounts improperly received, updated for inflation. Such interest will be calculated as of the
date on which they received the subsidy until the date on which the improperly received amount is returned
to the federal tax authorities.
IMPROPER PAYMENT OF A SUBSIDY
When a person improperly pays a subsidy, the amount of which has been credited by said person against the
payment of federal contributions, the credit will be disallowed.
IMPROPER CREDITING
When a taxpayer improperly credits a tax incentive or a subsidy against a payment of federal contributions, or
does so for an amount larger than he is entitled to, the tax authorities will require payment of the unpaid
contributions, updated for inflation, and of the corresponding ancillary charges.
AMOUNT OF THE CREDIT
Tax incentives or subsidies may be credited only up to the amount of the tax payments effectively owed. If the
incentive or subsidy is greater than the amount of the contributions to be paid, the incentive or subsidy will be
credited only up to the amount of the payment.
AMENDED TAX RETURN OF PAYMENTS WITH AN INCENTIVE OR SUBSIDY
When an amended tax return is filed for a contribution that was paid by crediting a tax incentive or a subsidy
and this results in a reduction of the amount of the taxpayer’s tax debt, only amounts derived from a payment
effectively made may be refunded.
26.PARTIES JOINTLY AND SEVERALLY LIABLEThe following parties are jointly and severally liable to taxpayers:
WITHHOLDING PARTIES AND COLLECTORS
I. Withholding parties and persons required by law to collect contributions from taxpayers, for up to the
amount of said contributions.
PERSONS REQUIRED TO MAKE ESTIMATED TAX PAYMENTS FOR ACCOUNT OF THE TAXPAYER
II. Persons who are required to make estimated tax payments for account of the taxpayer, for up to the
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amount of such payments.
LIQUIDATORS AND RECEIVERS
III. Liquidators and receivers, for the contributions that they should have paid on behalf of the legal entity in
liquidation or bankruptcy, as well as for those incurred during the period in which they hold their positions.
The preceding paragraph will not apply when a legal entity in liquidation complies with the obligation to
submit the notices and to submit the reports referred to in this Code and its Regulations.
DIRECTORS, MANAGERS OR ADMINISTRATORS
The person or persons, regardless of their title, who hold the position of general manager or sole director and
chief executive officer of a legal entity will be jointly and severally liable for contributions incurred or not
withheld by said legal entity during the time they hold their position, as well as for those contributions that
should have been paid during said period. This will apply to the portion of the fiscal debts not guaranteed by
the assets of the legal entity that they manage, when any of the following conditions apply to the legal entity:
a) When it does not request registration at the Federal Taxpayer Registry.
b) When its tax domicile changes and it does not file the corresponding notice in accordance with the
Regulations of this Code, provided that said change takes place after the legal entity was notified of the
beginning of the exercise of the review authorities set forth in this Code and before it was notified of the ruling
issued as a consequence of said exercise of review authorities, or when the change is made after the legal
entity was notified of a tax deficiency and before said tax deficiency was covered or has been rendered
ineffective.
c) When the legal entity does not maintain, conceals, or destroys its accounting records.
d) When the legal entity vacates the premises where its tax domicile is located, without filing the notice of
change of domicile in accordance with the Regulations of this Code.
ACQUIRERS OF ONGOING CONCERNS
IV. Acquirers of ongoing concerns, regarding contributions incurred for activities carried out in the ongoing
concern, when the ongoing concern belongs to another person, in which case the liability will not exceed the
value thereof.
REPRESENTATIVES OF FOREIGN RESIDENTS
V. The representatives, regardless of how they are called, of foreign residents, with whose intervention the
latter conduct activities for which contributions must be paid, for up to the amount of said contributions.
PERSONS WHO EXERCISE PARENTAL AUTHORITYOR GUARDIANS
VI. Persons who exercise parental authority or guardians, for the contributions owed by their principals.
LEGATEES AND DONEES
VII. Legatees and donees of one or more specific items of property, for tax obligations incurred regarding
assets bequeathed or donated, for up to the value of said assets.
PERSONS WHO CONSENT TO BE LIABLE
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VIII. Persons who state their consent to assuming joint and several liability.
THIRD PARTIES
IX. Third parties that, in order to guarantee a tax liability, establish a deposit, pledge, or mortgage or allow
goods to be seized, for up to the value of the goods provided as a guarantee; nevertheless, in no event will
these persons’ liability exceed the amount of the guaranteed tax liability.
PARTNERS OR SHAREHOLDERS
X. Partners or shareholders, regarding contributions incurred for activities carried out by the corporation when
said persons were shareholders or partners. This shall apply to the portion of the tax liability that is not
guaranteed by the corporation’s assets, and only when such corporation falls within the scope of (III)(a), (b),
(c), and (d) hereof. Nevertheless, the partners’ or shareholders’ liability shall not exceed the interest that they
had in the corporation’s capital stock during the period or on the date in question.
The joint and several liability described in the preceding paragraph shall be calculated by multiplying the
percentage participation that the relevant shareholder or partner had in the subscribed capital stock at the
moment in which the realization event took place, by the unpaid contribution, in the portion that may not be
covered by the enterprise’s assets.
The liability described in this section shall only apply to partners or shareholders who have or had effective
control over a company, with regard to the contributions levied in connection with the activities performed by
such company at the time they had such status.
Effective control shall mean a person’s or a group of persons’ ability to:
a) Impose decisions at general shareholders’ meetings, general partners’ meetings or similar bodies; or to
appoint or dismiss most of a legal entity’s board members, managers or equivalent officers.
b) Hold the rights allowing to cast votes with regard to more than fifty percent of a legal entity’s capital stock.
c) To lead a legal entity’s management, strategy or main policies either through the ownership of securities,
contracts or any other means.
LEGAL ENTITIES, REGARDING THE SALE OF SHARES OR OWNERSHIP INTEREST
XI. Corporations required to enter their partners or shareholders in the record or ledger of shares or
ownership interest and that enter therein individuals or legal entities that fail to demonstrate that they
withheld and paid any required income tax incurred by the transferor of such shares or ownership interest or
that fail to demonstrate that they received a copy of the respective accountant’s tax report and, if applicable,
a copy of the return evidencing that the corresponding tax payment was made.
SPUN-OFF COMPANIES
XII. Spun-off companies, for those contributions incurred regarding transfers of assets, liabilities and capital by
the original company, as well as for contributions incurred by the original company before the spin-off;
nevertheless, the liability will not exceed the value of the capital of each spun-off company at the time of the
spin-off.
CERTAIN ASSET-TAX TAXPAYERS
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XIII. Mexican resident enterprises or foreign resident enterprises that have a permanent establishment in
Mexico, for the tax incurred for granting the right to temporarily use or enjoy real property and for
maintaining inventories in Mexican territory that have been or will be manufactured in accordance with Article
1 of the Asset Tax Law [Ley del Impuesto al Activo], for up to the amount of said tax.
CUSTOMERS OF FOREIGN RESIDENTS PROVIDING PERSONAL SERVICES
XIV. Persons to whom foreign residents provide dependent or independent personal services, when said
services are paid for by foreign residents, for up to the amount of the tax incurred.
SERVICES OF MANAGEMENT FIRMS OR OWNERSOF TIME-SHARING PROVIDED BY FOREIGN RESIDENTS
XV. Corporations that administer, or the owners of, real properties where time-sharing tourism services are
provided by foreign residents, when they are related parties in accordance with articles 90 and 179 of the
Income Tax Law, for up to the amount of the unpaid taxes.
XVI. Repealed
MANAGING PARTNERS IN PARTNERSHIPS
XVII. Managing partners, regarding contributions incurred for activities carried out by the partnership when
said persons were managing partners. This will apply to the portion of the tax liability that is not guaranteed
by the partnership’s assets, provided that any of the cases referred to in subsections a), b) and c) of section
(III) above of this Article apply to the legal entity. Nevertheless, the managing partners’ liability may not
exceed the contribution that they had made to the partnership during the period or on the date in question.
EXECUTORS OR ESTATE REPRESENTATIVES
XVIII. Executors or estate representatives, for the contributions that were incurred or that should have been
paid during their tenure.
ANCILLARY CHARGES
Joint and several liability will comprise ancillary charges, except for penalties. This paragraph does not
preclude jointly and severally liable parties from being sanctioned for acts or omissions of their own.
26A.LIABILITY FOR INDIVIDUALS WITH ENTREPRENEURIAL ACTIVITIES Taxpayers required to pay income tax
in accordance with Title IV, Chapter II, Sections I and II of the Income Tax Law shall be liable for contributions
incurred on their entrepreneurial activities for up to an amount not to exceed the value of the assets involved
in conducting said activities, provided that they comply with all the obligations set forth in articles 110 or 112,
as applicable, of the aforementioned statute.
27.REGISTRATION AT THE FEDERAL TAXPAYER REGISTRY Legal entities as well as individuals required to file
periodic tax returns; or to issue digital tax invoices through the Internet for the activities they conduct or for
the income they earn; or that opened an account at their name in a member institution of the financial system
or in a savings and loan cooperative where they receive deposits or perform transactions that may be subject
to taxation, shall request registration at the Federal Taxpayer Registry and provide information related to their
identity, their domicile, and in general their tax situation, by filing notices set forth in the Regulations of this
Code. In addition, the persons referred to in this paragraph shall be required to report their tax domicile to the
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Federal Taxpayer Registry. In the event of a change of tax domicile, they shall file the corresponding notice
within ten days after the day on which said change takes place, unless review powers have been exercised
regarding the taxpayer and the taxpayer has not been notified of the ruling referred to in article 50 of this
Code, in which case the taxpayer shall file the notice five days before said change. The tax authority may
consider a taxpayer’s tax domicile to be the place where any of the situations referred to in article 10 of this
Code takes place, when the tax domicile reported in the applications and notices referred to in this article does
not correspond to any of the situations described by said article. Legal entities as well as individuals required
to file periodic tax returns or to issue tax invoices for the activities they conduct or for the income they earn
shall request a certificate of advanced electronic signature. In cases where a taxpayer files a notice of change
of domicile and such taxpayer is not located therein, said notice shall have no legal effect. The Tax
Administration Service, through general rules, shall established simplified mechanisms for enrollment at the
Federal Taxpayer Registry, taking into consideration the features of the taxpayers’ tax regime.
LEGAL REPRESENTATIVES AND PARTNERS AND SHAREHOLDERS OF LEGAL ENTITIES
(1)Moreover, the legal representatives and partners and shareholders of legal entities referred to in the above
paragraph, except those members of non-profit legal entities as referred to in Title III of the Income Tax Act, as
well as people who have acquired their shares from recognized or widely traded markets and these shares are
deemed as having been placed amongst the general public investors, must apply for inclusion in the Federal
Taxpayers' Registry and for their advanced electronic signature certificate, as well as submitting any
notifications indicated by the Regulations of this Code, provided that, in this latter situation, the partner or
shareholder should not have requested registration in the book of partners and shareholders.
(1) Author's Note: Second paragraph amended from January 1, 2017
Legal entities whose partners or shareholders must register in accordance with the preceding paragraph will
make a notation in the ledger of partners and shareholders of the Federal Taxpayer Identification Number of
each partner and shareholder and, in the minutes of each meeting, of the identification number of the
partners or shareholders who attend said meetings. To this end, the legal entity will ensure that the Federal
Taxpayer Identification Number provided by the partner or shareholder matches the one that appears in the
respective certificate.
FOREIGN RESIDENT PARTNERS, SHAREHOLDERS OR ASSOCIATES
Foreign resident partners or shareholders of Mexican resident legal entities, as well as foreign resident
members of partnerships, will not be required to request registration at the Federal Taxpayer Registry,
provided that the Mexican resident legal entity or managing partner submits to the tax authorities, three
months following the closing of each fiscal year, a list of the foreign resident partners, shareholders or
members indicating their domicile, tax residence, and tax identification number.
SALARY AND WAGE PAYERS
Persons who make the payments referred to in Title IV, Chapter I, of the Income Tax Law must request
registration of the taxpayers to whom they make said payments. For such purpose, the latter must provide
them with the required information.
FOREIGN RESIDENTS WITHOUT A PERMANENT ESTABLISHMENT
Foreign resident individuals and legal entities without a permanent establishment in the country and not
covered by the cases set forth in this Article may request registration at the Federal Taxpayer Registry. To do
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so, they will provide their tax identification number, if they are required to have such a number in the country
in which they reside, as well as the information referred to in paragraph one of this Article, in accordance with
and for the purposes set forth by the Tax Administration Service through general rules. Nevertheless, said
registration will not allow them to request refunds of contributions.
PERSONS WITH NOTARIAL FUNCTIONS
Persons who hold notarial functions will require that the parties that take part in articles of incorporation,
mergers, spin-offs or liquidations of a company recorded in public instruments demonstrate, within the month
following the signing of said documents, that they have filed a request for registration, or a notice of
liquidation or cancellation, as the case may be, at the Federal Taxpayer Registry, regarding the legal entity in
question. In addition, the persons who hold notarial functions must record the date of filing in their notarial
record book. If the aforementioned parties fail to comply with this requirement, the person with notarial
functions must report this noncompliance to the Tax Administration Service within the month following that in
which the instrument is authorized.
Likewise, Public Notaries must register the code for each partner or shareholder and legal representative in
the public logs in which they record constitutional acts and other assembly acts by legal entities whose
partners or shareholders and legal representatives must request inclusion in the Federal Taxpayers' Registry,
or where applicable, must verify that this code appears in the aforementioned documents. To this end, they
will ensure that this code is consistent with the respective identity card.
INFORMATION RETURNS FILED BY PERSONS WITH NOTARIAL FUNCTIONS
When tax provisions require notaries public, commercial notaries public, judges and other persons with
notarial functions to file information relative to transactions recorded in the public instruments executed by
them, regarding operations carried out in the immediately preceding month, said information must be
submitted to the Tax Administration Service no later than the seventeenth day of the following month, in
accordance with the relevant general rules issued by said Service.
The information return referred to in the preceding paragraph must contain, at a minimum, information
making it possible to identify the parties who enter into the transaction, the legal entities being incorporated,
the notarial instrument number corresponding to each transaction and the signing date of the aforementioned
instrument, the appraised value of each asset sold, the agreed consideration amount, and the amount of tax
that in accordance with applicable tax provisions corresponds to the reported transactions.
ENROLLMENT AT AND UPDATE OF THE FEDERAL TAXPAYER REGISTRY
The Tax Administration Service shall enroll at and keep updated the Federal Taxpayer Registry, based on the
information provided by persons pursuant to this article as well as on the information obtained through any
other means. This agency may also request clarifications from taxpayers and correct information based on
evidence gathered by it, including the evidence produced by third parties. Likewise, the Tax Administration
Service shall assign a number to each person enrolled, who shall include it in every document to be filed with
tax authorities and the courts, provided, in the latter case, that it is a matter in which the Tax Administration
Service or the Ministry of Finance and Public Credit is a party. Enrolled persons shall keep at their tax domicile
the documentation evidencing compliance with the obligations set forth in this article and the Regulations of
this Code.
TAX IDENTIFICATION CARD OR CERTIFICATE OF TAX REGISTRATION
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The number referred to in the preceding paragraph will be provided to taxpayers on a tax identification card or
certificate of tax registration, which must comply with the requirements set forth by the Tax Administration
Service through general rules.
NOTICE OF OPENING OR CLOSING OF ESTABLISHMENTS
In the case of establishments, branches, premises, permanent or semipermanent stands, locations where
merchandise is stored, and in general any premises or establishments used for the conducting of their
activities, taxpayers must file a notice of opening or closing of said locations by submitting the form approved
for such purpose by the Tax Administration Service and keep the notice of opening at said locations, which
they must show to the tax authorities whenever the latter request to see it.
VALIDITY OF REQUESTS OR NOTICES FILED LATE
Requests or notices referred to in paragraph one of this article, that are filed late shall take effect as of the
date on which they are filed. The tax authorities may verify the existence and location of the tax domicile
reported by taxpayers in the respective notice. In cases where the place described in said notice does not
qualify as tax domicile, pursuant to article 10 of this Code, or taxpayers are not located therein, the notice of
change of domicile shall have no effect. Such situation shall be notified to the relevant taxpayer through the
tax mailbox.
REGISTRATION REQUEST BY INDIVIDUALS NOT REQUIREDTO REGISTER
Individuals not covered by the conditions set forth in paragraph one of this Article may request to be
registered at the Federal Taxpayer Registry by complying with the requirements set forth through general
rules published for such purpose by the Tax Administration Service.
28.ACCOUNTING RECORDS AND ENTRIES THAT COMPOSE THE ACCOUNTING RECORDS Persons required by
tax provisions to keep accounting records shall abide by the following rules:
I. For tax purposes, accounting comprises:
A) The books, accounting systems and records, working papers, account statements, special accounts,
company books and records, inventory control and valuation methods, disks and ribbons or any other
processable data storage medium, electronic tax registration equipment or systems and their respective
records (in addition to the supporting documentation of the respective seats), as well as all documentation
and information relating to compliance with the provisions of tax law that demonstrate income and
deductions and compliance with other laws. The Rules of this Code establish the documentation and
information that must be provided to comply with this section, as well as additional elements included in
accounting.
B) People who make, produce, process, transport, store (including self-storage), distribute or transfer of any
type of hydrocarbon or petroleum, in addition to what is established above, must have computer equipment
and programs to maintain volumetric controls, as well as results issued by a test lab or assay that determines
the type of hydrocarbon or petroleum in question, as well as its octane, in the case of gasoline. The volumetric
controls mentioned in this paragraph are understood to be records on the volume of product used in
operations, including its stock, which form part of the taxpayer’s accounts.
The computer equipment and programs used to carry out the volumetric controls will be those authorized by
the Tax Administration Service for such purposes. These must be maintained at all times.
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The taxpayers mentioned in this section are required to ensure that computer equipment and programs used
to carry out volumetric controls operate properly at all times. To this effect, these equipment and programs
must be purchased, and certificates must be obtained to certify their proper operation and functioning. In
addition, the laboratory results referred to in the first paragraph of this section must be obtained through
individuals authorized for such purposes by the Tax Administration Service.
The suppliers of equipment and programs used to take volumetric controls or to provide verification services
as to the proper operation and functioning of the computer equipment and programs, as well as the
laboratories that provide trial or essays in order to issue results regarding the goods specified in the first
paragraph of this section, must be authorized by the Tax Administration Service, in accordance with its general
rules.
The Tax Administration Service will revoke the authorizations referred to in the previous paragraphs when, as
per the rules established in the previous paragraph, any of the obligations set forth in the respective
authorizations or in this Code are breached.
The technical characteristics of the volumetric controls and laboratory results referred to in this section must
be issued in accordance with the general rules the Tax Administration Service issues to this effect, taking into
consideration the Official Mexican Rules on hydrocarbons and petroleum products, issued by the Energy
Regulatory Commission.
II. Accounting entries described in the preceding section shall comply with the requirements set forth in the
Regulations of this Code and in the general rules issued by the Tax Administration Service.
III. Entries that compose the accounting records shall be kept in electronic means pursuant to the provisions of
the Regulations of this Code and in the general rules issued by the Tax Administration Service. Documentation
supporting such entries shall be available at the taxpayers’ tax domicile.
IV. Accounting information shall be entered on a monthly basis through the webpage of the Tax
Administration Service, pursuant to the general rules issued for such purpose.
29.DIGITAL INVOICES THROUGH THE INTERNET When tax laws set forth the obligation of issuing tax invoices
with regard to the taxpayers’ activities or income, or the tax withholdings they carry out, taxpayers shall issue
digital invoices through the Tax Administration Service’s webpage. The persons who acquire the goods,
temporarily use and enjoy the goods, or receive the services as well as those who are subject to tax
withholdings shall request the relevant digital tax invoice through the Internet.
OBLIGATIONS TO BE MET BY TAXPAYERS
Taxpayers described in the preceding paragraph shall meet the following obligations:
CERTIFICATE OF ADVANCED ELECTRONIC SIGNATURE
I. To hold a certificate in force of advanced electronic signature.
CERTIFICATE FOR THE USE OF DIGITAL STAMPS
II. To request to and obtain from the Tax Administration Service, a certificate for the use of digital stamps.
Taxpayers may elect to use one or more certificates of digital stamps, which shall be used exclusively for the
issuance of tax invoices through digital documents. Digital stamps allow to prove authorship of digital tax
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invoices through the Internet, issued by individuals and legal entities. Digital stamps shall be subject to the
same rules governing the use of advanced electronic signatures.
Taxpayers may apply for one certificate of digital stamp to be used in all their establishments or premises; or
they may apply for one certificate of digital stamp for each of their establishments. The Tax Administration
Service shall establish, through general rules, the control and identification requirements that shall govern the
use of taxpayers’ digital stamps.
Applications for certificates of digital stamps may only be filed using an electronic format, which shall bear the
applicant’s advanced electronic signature.
REQUIREMENTS FOR TAX INVOICES
III. To meet the requirements set forth in article 29-A of this Code.
VALIDATION OF DIGITAL TAX INVOICES, PRIOR TO THE ISSUANCE THEREOF
IV. To forward to the Tax Administration Service, though the digital mechanisms determined by the same in
general rules, the relevant digital tax invoice, prior to the issuance thereof, so that the Tax Administration
Service may:
a) Verify compliance with the requirements set forth in article 29-A of this Code.
b) Assign a number to the digital tax invoice.
c) Include the Tax Administration Service’s digital stamp.
The Tax Administration Service may authorize suppliers of digital tax invoice certification services through the
Internet to carry out the verification, the number assignment and the inclusion of digital stamp, referred to in
this section.
Suppliers of digital tax invoice certification services through the Internet, referred to in the preceding
paragraph, shall be previously authorized by the Tax Administration Service and shall meet the requirements
set forth for that purpose by the latter in general rules.
The Tax Administration Service may revoke authorizations issued in favor of suppliers, referred to in this
section, when they fail to meet any of the obligations set forth in this article, in the relevant authorization, or
in the general rules, applicable to them.
For purposes of the second paragraph of this section, the Tax Administration Service may provide the
necessary information to the authorized suppliers of digital tax invoice certification services through the
Internet.
DELIVERY OF DIGITAL TAX INVOICES THROUGH THE INTERNET OR PLACEMENT THEREOF AT THE
CUSTOMER’S DISPOSAL
V. Once a digital tax invoice through the Internet has a digital stamp from the Tax Administration Service or, as
applicable, from a supplier of digital tax invoice certification services, taxpayers shall deliver or place at the
customer’s disposal the electronic file of the digital tax invoice through the Internet, using the electronic
means set forth by said agency in general rules, as well as the printed version thereof, which only creates the
presumption of the existence of said tax invoice, when so requested by such customer.
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SPECIFICATIONS CONCERNING INFORMATICS
VI. To meet the specifications concerning informatics, set forth by the Tax Administration Service through
general rules.
TO VERIFY AUTHENTICITY OF DIGITAL TAX INVOICES THROUGH THE INTERNET
Taxpayers may verify the authenticity of digital tax invoices through the Internet by consulting at the Tax
Administration Service’s webpage whether the number assigned to the digital tax invoice was authorized to
the issuer thereof; and whether at the moment of the issuance of the digital tax invoice, the certificate of
digital stamp was valid and registered with such agency.
DIGITAL TAX INVOICES THROUGH THE INTERNET IN CASES OF RETURNS, DISCOUNTS AND REBATES
In the case of returns, discounts and rebates described in article 25 of the Income Tax Law, digital tax invoices
shall be issued through the Internet.
ADMINISTRATIVE FACILITIES FOR TAXPAYERS WHO ISSUE DIGITAL TAX RECEIPTS
The Tax Administration Service, through its general rules, can establish administrative facilities for taxpayers to
issue their digital tax receipts through their own means, through service providers or electronic means
determined through said rules. In the same vein, these rules can establish the characteristics of the receipts
that will be accepted in the transport of goods, as well as the receipts that will be accepted for operations
performed with the general public.
ACTS OR ACTIVITIES THAT HAVE TAX EFFECTS BUT CARRY NO OBLIGATION TO ISSUE CFDIS
For acts or activities that carry no obligations to issue online digital tax receipts, the Tax Administration Service
may, through its general rules, define the characteristics of digital documents accepted for these operations.
29A.REQUIREMENTS OF DIGITAL TAX INVOICES Digital tax invoices referred to in article 29 of this Code shall
contain the following:
I. The issuer’s federal taxpayer identification number and the tax regime he is subject to according to the
Income Tax Law. In the case of taxpayers who have more than one parlor or establishment, the domicile of the
parlor or establishment where the digital tax invoice is issued shall be indicated.
II. The invoice number and the Tax Administration Service’s digital stamp, described in article 29(IV)(b) and (c)
of this Code, as well as the digital stamp of the taxpayer issuing the same.
III. Issuance date and place.
IV. The federal taxpayer identification number of the person to whom the invoice is issued.
When the federal taxpayer identification number described in this section is not available, the generic number
established by the Tax Administration Service in general rules shall be included. Tax invoices used by foreign
tourists to request value added tax refunds; invoices covering sales to international passengers leaving the
country by air, sea or land; and invoices covering sales in establishments authorized to display and sell
domestic or foreign merchandise to passengers arriving to the country through international airports, shall
contain, in addition to the generic number set forth by the Tax Administration Service through general rules,
the identification information of the tourist or passenger and of the transportation means through which such
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person leaves from or arrives to the country, as the case may be, and shall comply with the requirements set
forth by the Tax Administration Service in general rules.
V. The quantity, unit measure and category of goods or merchandise; or a description of the service provided
or of the use and enjoyment granted.
ADDITIONAL REQUIREMENTS FOR DIGITAL TAX RECEIPTS
Invoices issued in the cases described below shall also comply with the requirements specified for each case:
a) Invoices issued by individuals who meet their tax obligations through a coordinate and who have elected to
pay the tax individually, pursuant to article 73, fifth paragraph of the Income Tax Law, shall identify the
relevant vehicle.
b) Invoices concerning tax deductible donations, pursuant to the Income Tax Law, shall expressly describe such
situation and bear the number and date of the official letter containing the authorization to receive such
donations or, as the case may be, the official letter containing the renewal thereof. When such invoices refer
to goods that have already been deducted for income tax purpose, it shall be indicated that the donation is
nondeductible.
c) Invoices issued for earning income from leases and, in general, from granting the temporary use or
enjoyment of immovable property, shall contain the real estate tax account number of the relevant property
or, as the case may be, the identification information of the corresponding non-amortizable real estate
participation certificate.
d) Invoices issued by taxpayers subject to the special tax on production and services who sell manufactured
tobacco, pursuant to article 19(II), last paragraph, of the Law of the Special Tax on Production and Services,
shall specify the total weight of tobacco contained in the manufactured tobacco that is sold or, as the case
may be, the amount of sold cigarettes.
e) Invoices issued by manufacturers, assemblers, dealers and importers of automobiles on a definitive basis,
intended to remain within the national territory to circulate or to be traded, shall contain the vehicle
identification number and automotive code that corresponds to the automobile.
The vehicle’s value shall be described in the relevant invoice in domestic currency.
For purposes of this section, an automobile is as defined in article 5 of the Federal Law of the Tax on New
Automobiles.
When the goods or merchandise cannot be individually identified, this situation shall be expressly described.
VI. Value per unit, expressed in figures.
Invoices issued in the cases described below shall also comply with the requirements specified for each case:
a) Invoices issued by taxpayers engaged in selling corrective lenses shall separate the amount that corresponds
to such items.
b) Invoices issued by taxpayers engaged in providing school transportation shall separate the amount that
corresponds to such item.
c) Invoices related to transactions that give rise to the issuance of documents pending collection, pursuant to
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article 1-C(III) of the Value Added Tax Law shall contain the amount effectively paid by the debtor when the
acquirers have granted discounts or rebates.
VII. The total amount in figures or letters, pursuant to the following:
a) When consideration is paid in a lump sum at the moment in which the digital tax invoice associated to the
transaction is issued through the Internet, the invoice shall indicate such circumstance expressly. In addition, it
shall bear the full amount of the transaction and, when applicable, the amount of taxes charged, itemized per
each of the rates of the relevant tax and, when applicable, the amount of taxes withheld.
Taxpayers making the operations referred to in articles 2o.-A of the Value Added Tax Law; 19, section II of the
Special Tax Law on Production and Services, and 11, paragraph three of the Federal New Vehicles Tax Law shall
not expressly and separately transfer the tax, except as regards the disposal of the goods referred to in article
2, section I, items A), D), F), G), I) and J) of the Special Tax Law on Production and Services, when the purchaser
is, in turn, a taxpayer responsible for this tax due to such goods and when requesting so.
In cases of taxpayers rendering personal services, each payment they receive in connection therewith shall be
considered a lump sum payment and not an installment payment.
b) When consideration is not paid in a lump sum, a digital tax invoice shall be issued through the Internet for
the full amount of the relevant transaction at the moment in which it is executed; and a digital tax invoice shall
be issued through the Internet for each payment received thereafter, pursuant to the general rules issued by
the Tax Administration Service. The latter shall include the number of the digital tax invoice issued through the
Internet for the full amount of the transaction, the full amount of the transaction, the amount of withheld
taxes and the amount of taxes charged, itemized per each of the rates of the relevant tax, with the exceptions
described in the preceding subsection.
c) The form of payment shall be described, whether it is cash, wire transfer of funds, check with a specified
payee, debit card, credit card, services card, or electronic wallets authorized by the Tax Administration Service.
VIII. In the case of imported merchandise:
a) The number and date of the customs document, in the case of first-hand sales.
b) In cases of importations for third parties, the number and date of the customs document, the items and
amounts paid directly to the foreign supplier by the taxpayer and the amount of taxes and duties paid in
connection with the importation.
IX. Those described in tax provisions that are mandatory and are made known by the Tax Administration
Service through general rules.
Digital tax invoices through the Internet that are generated in connection with tax withholdings shall meet the
requirements described by the Tax Administration Service through general rules.
Amounts covered by tax invoices that fail to meet any of the requirements described in this provision or those
described in article 29 of this Code, as the case may be; or whose information is described in a way different
than required by tax provisions, shall not be deducted or credited for tax purposes.
ACCEPTANCE OF CANCELLATION OF INTERNET DIGITAL TAX RECEIPT (CFDI)
Internet Digital Tax Receipts will only be able to be canceled when the person to whom they were issued
agrees to the cancellation thereof.
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METHOD AND MEANS TO DEMONSTRATE ACCEPTANCE OF THE CANCELLATION
(1)The Tax Administration Service, via general rules, will establish the method and means by which this
acceptance must be demonstrated.
(1) Author's Note: Fifth paragraph added from May 1, 2017. TP 2017 Sixth [I]
29B.REPEALED Repealed
29C.REPEALED Repealed
29D.REPEALED Repealed
30.PLACE TO KEEP ACCOUNTING RECORDS Parties required to keep accounting records shall keep them at the
disposal of the tax authorities, pursuant to article 28(III) of this Code.
Persons who are not required to maintain accounting records must keep all supporting documentation related
to their compliance with tax provisions at their domicile, where it must be available to the authorities.
TERM TO KEEP DOCUMENTATION AND ACCOUNTING RECORDS
The documentation referred to in the preceding paragraph of this article and accounting records shall be kept
for five years, as of the date on which the returns related to them were or should have been filed. In the case
of accounting records and documentation corresponding to acts that have tax effects that extend throughout
the time, the aforementioned term shall begin on the day of filing of the tax return corresponding to the last
fiscal year in which such effects take place. In the case of documentation corresponding to items that were the
subject matter of an administrative appeal or trial, the term for keeping said documentation shall begin on the
date on which a ruling putting an end to such appeal or trial becomes final and binding. Articles of
incorporation of legal entities; partnership agreements; minutes recording an increase or reduction in capital
stock or a merger or spin-off of companies; certificates issued or received by legal entities pursuant to the
Income Tax Law when they distribute dividends or profits; the information required for determining the
adjustments referred to in articles 22 and 23 of the aforementioned statute; as well as estimated and annual
tax payment returns of federal tax returns, shall be kept for as long as the legal entity or agreement in
question remains in existence.
KEEPING DOCUMENTS WITH AN ADVANCED ELECTRONIC SIGNATURE OR DIGITAL STAMP
Documents with an advanced electronic signature or digital stamp must be kept as set forth in the relevant
general rules issued by the Tax Administration Service.
YEARS IN WHICH LOSSES ARE CARRIED FORWARD
If the tax authorities are exercising review powers regarding fiscal years in which tax losses from previous
fiscal years are carried forward or amounts are received from loans either extended or received, regardless of
the type of agreement used, taxpayers shall provide documentation evidencing the origin of the tax loss and
the basis for claiming it, or the documentation supporting the loan, irrespective of the fiscal year in which the
loss was sustained or the loan was executed. This shall also apply to agreements over debts with creditors and
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to agreements to recover debts from debtors. Private parties shall not be required to provide the
documentation requested before if, before the exercise of the review powers, the tax authorities had already
exercised said powers in the year in which the tax losses were sustained and regarding which verification is
required, except in cases of facts not reviewed.
USE OF INFORMATION BY THE TAX AUTHORITIES
The information provided by the taxpayer may only be used by the tax authorities if the calculation of tax
losses does not coincide with the facts stated in the returns filed for such purposes.
RECORDS NOT POSTED BEFORE AN AUDIT IS CONDUCTED
If, at the beginning of a field audit, the taxpayer has failed to post entries to his accounting records within the
term set forth in tax provisions, said entries may only be posted after the corresponding omission has been
recorded in a preliminary audit report; this obligation will remain in effect even if the authorities have
appointed a custodian other than the taxpayer, provided that the accounting records remain at one of the
taxpayer’s establishments. The taxpayer must continue to maintain accounting records, notwithstanding the
terms of this paragraph.
TAXPAYERS WITH ESTABLISHMENTS, BRANCHES, PREMISES OR PERMANENT OR SEMIPERMANENT STANDS
Taxpayers with establishments, branches, premises, or permanent or semipermanent street stands must, at
said locations and, if applicable, at the locations where they store their merchandise, make available to the tax
authorities the tax identification card issued by the Tax Administration Service or the request for registration
at the Federal Taxpayer Registry or a certified copy of any of these documents, as well as the supporting
documentation demonstrating that they legally possess or own the merchandise that they have at said
locations.
Notwithstanding the preceding paragraph, if taxpayers have their tax identification card or request for
registration at the Federal Taxpayer Registry or a certified copy of either document, as well as the notice of
opening referred to in Article 27 third-to-last paragraph, of this Code at the locations indicated in said
paragraph, they will not be required to keep supporting documentation demonstrating the legal possession or
ownership of the merchandise available to the tax authorities at those locations. Said taxpayers must keep
said supporting documentation available to the tax authorities at their tax domicile, in accordance with the
provisions of this Code.
30A.ACCOUNTING RECORDS IN ELECTRONIC REGISTRIES Taxpayers who keep their accounting records, or a
portion thereof, using electronic registries shall provide information on their clients and suppliers to the tax
authorities when so requested, in the processable means they use, as well as information related to their
accounting records that they have on said registries.
TRANSACTIONS WITH THE GENERAL PUBLIC
Taxpayers that conduct transactions solely with the general public shall only be required to provide
information on their suppliers and their accounting records.
SERVICE PROVIDERS REQUIRED TO SUPPLY INFORMATION TO THE TAX ADMINISTRATION SERVICE
CONCERNING THE FEDERAL TAXPAYER IDENTIFICATION NUMBER
Persons who provide the services described by the Tax Administration Service in general rules, shall be
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required to provide to this agency the information referred to in this article, linking it with the federal taxpayer
identification number. Service providers shall request from the users the information they require to compose
such number, or the number itself when available.
DECENTRALIZED ENTITIES PROVIDING SOCIAL SECURITY SERVICES
Decentralized entities that provide social security services shall, when so requested, provide the tax
authorities the information on their taxpayers, and identify them with the corresponding federal taxpayer
identification number.
OBLIGATION TO PROVIDE INFORMATION
Users of the aforementioned services, as well as holders of accounts at banking institutions, shall provide the
aforementioned service providers or institutions the information that said providers or institutions request
from them in order to comply with the obligation set forth in this article.
31.REQUESTS, RETURNS, NOTICES OR REPORTS ON DIGITAL DOCUMENTSPersons must file requests relative
to the Federal Taxpayer Registry, and returns, notices or reports, on digital documents with advanced
electronic signatures, by using the electronic forms or media and with the information set forth by the Tax
Administration Service through general rules. Said documents must be sent to the corresponding authorities
or authorized offices, as appropriate, and the relevant requirements set forth in said rules must be complied
with. In addition, any required payments must be made through electronic fund transfers. When tax provisions
require the inclusion of a document other than an instrument or notarial power of attorney, and this
document has not been digitized, the request or the notice may be filed on printed media.
FILING DOCUMENTS AT THE OFFICES OF THE TAX ADMINISTRATION SERVICE
Taxpayers may comply with the requirement referred to in the preceding paragraph at the taxpayer-assistance
offices of the Tax Administration Service, by submitting the required information in order for it to be sent
electronically to the corresponding electronic addresses and, if applicable, by giving instructions for the
electronic fund transfer to be carried out.
The Tax Administration Service may issue general rules authorizing the organizations that group together
taxpayers indicated in the same rules to file returns, notices, requests, and other documents required in the
tax provisions on behalf of said taxpayers.
SUBMITTAL OF WRITTEN DOCUMENTS IN THE ABSENCE OF PUBLISHED FORMS
If the forms for filing returns and issuing certificates set forth in tax provisions have not been approved and
published in the Federal Register by the tax authorities at least one month before the date on which the
taxpayer is required use them, the taxpayer must use the last forms published by the aforementioned agency
[sic]. If no forms have been published, the taxpayer will submit a written text containing his name or legal
name, domicile, and Federal Taxpayer Identification number, as well as the fiscal year and the information
regarding the obligation with which the taxpayer is complying. In the case of a payment obligation, the
amount thereof must also be indicated.
ELECTRONIC FORMS
Information on the electronic forms referred to in paragraph one of this Article will be provided on the
website of the Tax Administration Service, and they will conform to applicable tax provisions. The use of these
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forms will be obligatory, provided that they have been disseminated on the aforementioned website at least
one month before the date on which the taxpayer is required to use them.
OBLIGATION TO CONTINUE FILING PERIODIC RETURNS
Taxpayers required to file periodic returns in accordance with the respective federal tax laws will continue to
file such returns until they have submitted the relevant notices for the purposes of the Federal Taxpayer
Registry. Regarding returns with which estimated or monthly payments are made, taxpayers must file said
returns whenever they have a liability or favorable balance, or whenever, as a result of the application of
credits, offsets, or incentives, they do not owe any amount. Taxpayers who are filing normal or amended
returns and who neither owe any tax nor have a favorable balance regarding any of the obligations with which
they must comply are required to inform the tax authorities of the reasons for which no payment is being
made.
REPRESENTATIVES OF FOREIGN RESIDENTS
Representatives, regardless of how they are called, who conduct activities on behalf of foreign residents on
which contributions must be paid are required to prepare and submit the returns, notices, and other
documents set forth in tax provisions on behalf of their principals, in accordance with paragraph one of this
Article.
SENDING ITEMS BY REGISTERED MAIL
The taxpayers referred to in paragraph three of this Article may send the requests, returns, notices, reports,
certificates or documents required in tax provisions by registered mail through the postal service in cases in
which the Tax Administration Service so authorizes, in accordance with the general rules issued for such
purpose by the Service; in such cases, the filing date will be deemed to be the day on which the items are
delivered to the post office.
CASES IN WHICH A FILING MAY BE REJECTED
The offices referred to in this Article will receive returns, notices, requests, and other documents as delivered,
without making observations or objections. A filing may only be rejected when it is required to be made
electronically or when the taxpayer’s name or legal name, Federal Taxpayer Identification Number or tax
domicile is missing or the filing does not contain the signature of the taxpayer or of the taxpayer’s legal
representative. In addition, forms that do not bear the Federal Taxpayer Identification Number of the taxpayer
or of the taxpayer’s legal representative, or filings in which words are crossed out or written over, or returns
that contain arithmetic errors may also be rejected. In the latter case, the offices may collect the amounts
resulting from the arithmetic errors and the corresponding ancillary charges.
RETURN OR NOTICE COVERING DIFFERENT CONTRIBUTIONS
When a single return or notice must be filed for different contributions and the filing does not include any
such contributions, the return or notice will be deemed to have not been filed regarding the omitted
contribution.
AMENDED NOTICES OR REGISTRATION REQUESTS
Persons required to file a registration request or notice in accordance with applicable tax provisions may
submit amended notices or registration requests, to complete or correct the information in the original
request or notice, provided that the amended request or notice is filed within the term set forth in tax
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provisions.
TERM FOR FILING RETURNS
When the tax provisions do not indicate a term for submitting returns, the term will be considered to be 15
days following the day on which the event in question occurs.
AUTHORIZATION OF INSTRUCTIONS FOR ADVANCE PAYMENTS
The Tax Administration Service may issue general rules to facilitate the reception of tax payments by
authorizing instructions for making advance payments.
CERTIFICATE OF TAX RETURNS SUBMITTED IN THE FISCAL YEAR
At the taxpayer’s request, the Tax Administration Service will issue a certificate indicating which returns were
filed by the taxpayer in the fiscal year in question and the dates on which they were filed. This certificate will
only be informational and will give no opinion on the taxpayer’s correct compliance with the taxpayer’s
obligations. As of the sending of the corresponding request on a digital document with an advanced electronic
signature to the electronic address indicated by the Service through general rules, the Tax Administration
Service will have a term of 20 days to provide the certificate, provided that the fees set forth for such purpose
in the corresponding law have been paid.
AUTHORIZATION TO SUPPLIERS OF CERTIFICATION TO INCLUDE THE DIGITAL STAMP OF THE DECENTRALIZED
ADMINISTRATIVE BODY
The Tax Administration Service may authorize suppliers of digital document certification to include the digital
stamp of this decentralized administrative body in the digital documents that meet the requirements
established in tax provisions.
REQUIREMENTS AND OBLIGATIONS
In order to obtain and keep their authorization, these suppliers must meet the requirements and obligations
established by the Tax Administration Service by means of general rules.
31A.TAXPAYERS REQUIRED TO PROVIDE INFORMATION ON TRANSACTIONS DESCRIBED IN OFFICIAL
FORMATTaxpayers shall present the information on the transactions described in the official format approved
by the tax authorities, within thirty days after the execution thereof.
When taxpayers present incomplete information or with errors, they shall have a thirty-day term, counted
from the authority’s notification, to supplement or amend the information presented.
The tax obligation described in this article shall be deemed breached, once the term described in the
preceding paragraph has expired and the relevant information is not presented or is presented with errors.
32.AMENDED TAX RETURNSReturns filed by taxpayers will be definitive and may only be amended by the
taxpayer. In addition, taxpayers may amend their tax returns a maximum of three times, and they may do so
only on condition that the exercise of review authorities has not begun.
EXCEPTIONS
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Notwithstanding the preceding paragraph, the taxpayer may amend the corresponding tax returns more than
three times, even if the exercise of the review authorities has begun, in the following cases:
I. When the amendment consists solely of increasing the taxpayer’s income or the value of the transactions or
activities that the taxpayer conducts.
II. When the amendment consists solely of decreasing the taxpayer’s deductions or losses or reducing the
amounts creditable or offset or the estimated tax payments or the estimated payments of contributions on
account [sic].
ACCOUNTANT’S REPORT
III. Repealed
IV. When the filing of a return amending the original return is set forth as an obligation expressly provided for
in law.
REVIEW AUTHORITIES
This Article does not limit the review authorities or powers of the tax authorities.
AMENDMENT OF TAX RETURNS THROUGH AN AMENDED RETURN THAT SUBSTITUTES THE PREVIOUS
RETURN
Amendments to tax returns referred to in this article shall be made by filing a tax return that shall replace the
former return, which shall bear all the information requested in the return even if only some items are
modified.
TAX CORRECTION
Once the exercise of review authorities has begun, amended tax returns may only be filed on the special forms
set forth in Articles 46, 48 and 76, as applicable, and the penalties set forth in the aforementioned Article 76
must be paid.
UNCHALLENGED ASSESSMENTS
An amended tax return shall be filed, pursuant to the sixth paragraph of article 144 of this Code, in which case
the relevant fine shall be paid, calculated over the unchallenged portion of the ruling and reduced in
accordance with the seventh paragraph of article 76 of this statute.
INTEREST IN THE CASE OF AMENDED TAX RETURNS
If in an amended tax return it is determined that an underpayment was made, interest will be calculated on
the difference, in accordance with Article 21 of this Code, starting on the date on which the payment should
have been made.
INEFFECTIVE AMENDED TAX RETURNS
For purposes of this Article, once the tax authorities begin to exercise their review powers, amended tax
returns concerning prior years, filed by the reviewed taxpayers, shall have no effect when they have any
consequence in the year under review.
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32A.TAXPAYERS THAT MAY ELECT TO HAVE THEIR FINANCIAL STATEMENTS AUDITED Individuals with
entrepreneurial activities and legal entities that: in the immediately preceding year had gross income
exceeding $122,814,830.00; had assets the value of which exceeds $97,023,720.00, calculated in accordance
with the general rules issued by the Tax Administration Service; or had at least three hundred employees, who
rendered services to them in each of the months of the preceding year, may elect to have their financial
statements audited by an authorized public accountant, pursuant of article 52 of the Federal Fiscal Code.
State-owned companies of the Federal Public Administration shall not be able to make the election described
in this article.
ELECTION TO FILE THE REPORT
Taxpayers electing to have their financial statements audited as described in the preceding paragraph shall
make this election when filing their annual income tax return for the year for which the election is made. This
election shall be made within the term set forth in legal provisions for filing the annual income tax return.
Elections made without such term shall have no legal effect.
TERM TO SUBMIT THE REPORT ON FINANCIAL STATEMENTS
Taxpayers that elected to submit a report on their financial statements, issued by a registered public
accountant, shall do so within the authorized terms, along with the information and documentation, set forth
in the Regulations of this Code and the general rules issued by the Tax Administration Service, no later than
July 15 of the year immediately following the end of the relevant year.
PAYMENT OF TAX DEFICIENCIES
In cases where the report shows tax deficiencies, they shall be paid by filing an amended tax return with the
authorized offices within ten days following the submission of the report.
COMPLIANCE WITH THE OBLIGATION TO SUBMIT INFORMATION ABOUT TAX STATUS
(1) Taxpayers who exercise the option referred to in this Article, will have complied with the obligation to
submit the information to which Article 32-H of this Code refers.
(1) Author´s Note: Fifth paragraph amended from January 1, 2017
32B.OBLIGATIONS OF FINANCIAL ENTITIES AND LOAN AND SAVINGS COOPERATIVESFinancial entities and
loan and savings cooperatives shall have the following obligations:
I. To make a notation, on the blank check, of the name or legal name and Federal Taxpayer Identification
Number of the primary account holder, if the latter is a legal entity or is an individual and the account is used
for conducting said account holder's entrepreneurial activity.
II. To deposit checks that bear the words "to be credited to the account" into an account maintained or
opened on behalf of the beneficiary.
III. To receive and process payments and returns on behalf of the tax authorities, in accordance with general
rules set forth by the Ministry of the Treasury and Public Credit. Said Ministry and the banking institutions will
enter into agreements on the terms that the services provided by said institutions must fulfill, as well as the
compensation corresponding to said institutions for these services.
To this end, the Ministry of the Treasury and Public Credit and the banking institutions will determine the
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compensation in common accord, based on the average variable transaction cost of providing these services
incurred by said institutions for each type of payments and returns received and processed as well as
efficiency criteria.
Banking institutions may not charge taxpayers for the service of receiving returns in accordance with Article 31
of this Code.
The Ministry of the Treasury and Public Credit will withhold the value added tax charged to it as a result of the
provision of the services referred to in this section, which will be part of the collection expenses.
IV. To provide directly or through the National Banking and Securities Commission, the National Commission
of the Savings System for Retirement or the National Insurance and Bonding Commission, as applicable,
information on accounts, deposits, services, trusts, credits or loans extended to individuals and legal entities,
or any type of transactions requested by the tax authorities through the same means.
For purposes of the preceding paragraph, the Tax Administration Service may request directly to the financial
entities and the loan and savings cooperatives, the information described in such paragraph, when the request
arises from the exercise of review powers, referred to in articles 22 and 42 of the Code, with regard to the
collection of final and binding tax assessments or the administrative-law enforcement procedure. Such a
request shall be considered an exception to the procedure described in article 117 of the Law of Banking
Institutions.
V. To obtain the name or corporate name; nationality; residence; date and place of birth; domicile; federal
taxpayer identification number or the number that replaces it or the taxpayers identification number, in cases
of foreign residents; and, when applicable, the population registration code of their accountholders. When the
approved formats required such information, financial entities and savings and loan cooperatives shall provide
it.
For purposes of the preceding section, financial entities and savings and loan cooperatives shall abide by the
provisions of the general rules issued by the Tax Administration Service.
VI. To inform the Ministry of the Treasury and Public Credit of the returns and payments received in
accordance with general rules and the agreements referred to in (III) of this Article. When the services referred
to in the aforementioned section are not provided or the information is not submitted in accordance with the
aforementioned rules and agreements, the collection expenses set forth in said section will not be paid.
VII. To issue account statements, pursuant to the applicable provisions.
VIII. When they participate as trustees in income-generating trusts, they must submit the items listed below to
the Tax Administration Service, for each trust:
A. No later than 15 February of each year, the following information:
1. The names, domiciles, and countries of residence for tax purposes of the settlors and beneficiaries and, if
applicable, their Federal Taxpayer Identification Numbers.
2. The type of trust.
3. The Federal Taxpayer Identification Number assigned to the trust, if applicable.
4. Regarding the preceding year, the following information:
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a) The amounts of the contributions made by the settlors to the trust in the year.
b) The amount of income received by the trust in the year.
c) The amount of income referred to in the preceding subsection corresponding to each beneficiary, or in the
absence of such beneficiaries, to the settlors, except in the case of trusts that place investment certificates
among the general investing public.
B. No later than February 15 of each year, the information concerning profits or losses from the immediately
preceding year, in cases of trusts described in article 13 of the Income Tax Law.
The obligations set forth in this section will also apply to insurance companies and brokerage houses that act
as trustees in trust agreements.
The tax authorities shall provide the necessary measures to ensure the confidentiality of the information to be
submitted under this section. Such information shall only be submitted encrypted and with the security
measures agreed to by the financial entities and the Tax Administration Service.
The Tax Administration Service may issue general rules reducing the amount of information to be submitted
by parties to which this section applies, as well as releasing certain types of trusts from the obligation to
submit this information.
IX. To verify with the Tax Administration Service that their accountholders are enrolled at the Federal Taxpayer
Registry, through the procedures set forth by such agency in general rules.
X. To include in the returns and notices to be filed with the tax authority, the information described in (V)
hereof, when so required, as well as the federal taxpayer identification numbers of their accountholders,
validated or furnished by the Tax Administration Service, in their account statements.
32B-Bis.STANDARD AS TO AUTOMATIC ACCOUNT INFORMATION EXCHANGELegal entities and legal
concepts, whether financial institutions residing in Mexico or abroad with branches in Mexico, according to
the Standard for the Automatic Exchange of Information on Financial Accounts regarding Tax Matters, referred
to in the recommendation adopted by the Council of the Organization for the Economic Cooperation and
Development on July 15, 2014, as published after the adoption of such recommendation or the most recent
updating, shall be bound to effectively implement and comply with such Standard. To these effects, the
following shall apply:
I. Financial accounts kept opened as of December 31, 2015 shall be considered as preexisting accounts, and
new accounts, those opened on January 1, 2016 or thereafter. Therefore, the applicable procedures to identify
foreign accounts and reportable accounts among new accounts shall become effective as from January 1,
2016.
II. A special record of the application of procedures to identify foreign and reportable accounts among the
financial accounts shall be kept.
III. Procedures applicable to identify foreign and reportable accounts among the high value accounts must be
terminated not later than on December 31, 2016, and those applicable for identification thereof among the
low value accounts and preexisting accounts of entities, not later than on December 31, 2017.
IV. Information of the reportable high value accounts and new accounts shall be submitted through a
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statement before the tax authorities on an annual basis not later than on June 30 and, for the first time, not
later than on June 30, 2017.
V. Information of the low value accounts and preexisting accounts of entities that are reportable accounts
shall be submitted through a statement before the tax authorities on an annual basis not later than on June 30
and, for the first time, not later than on June 30, 2018. However, if reportable accounts are identified among
the low value accounts and the preexisting accounts of entities, not later than on December 31, 2016, the
corresponding information shall be submitted before the tax authorities, for the first time, not later than on
June 30, 2017.
VI. The abovementioned Standard shall be interpreted and applied according to the Comments to such
Standard, except in the cases when the Tax Administration Service establishes otherwise, through the general
rules.
VII. The same fines shall be imposed for sanctions set forth in article 81, section I of this Code, to any persons
failing to submit the information referred to in the abovementioned Standard through an annual return before
the tax authorities, or failing to submit it through the means or formats indicated by the Tax Administration
Service, or submit it upon request of the tax authorities.
VIII. The same fines of the sanctions set forth in article 81, section II of this Code shall be imposed to any
person submitting the annual return including incomplete information or information with error referred to in
the abovementioned Standard, or in a way different to that indicated in such Standard and in the tax
provisions.
IX. The same fines of the sanction set forth in article 83, section II of this Code shall be imposed to any person
failing to submit the special registration referred to in section II of this article. The corresponding fine shall be
per each financial account regarding which no record is kept.
UPDATE OF GENERAL PROVISIONS ON PREVENTION, IDENTIFICATION OF TRANSACTIONS WITH RESOURCES
FROM UNLAWFUL ORIGIN PROCEEDS
The Ministry of Finance and Public Credit shall update the general provisions regarding prevention and
identification of operations with illegal resources matters, as the case may be, in order to guarantee the
congruency thereof with the abovementioned Standard.
ISSUE OF RULES OF GENERAL NATURE
The Tax Administration Service shall issue the general rules necessary for the appropriate and due application
of this article. Such rules must include the applicable procedures to identify foreign accounts or reportable
accounts among the financial accounts and to submit before the tax authorities the information referred to in
the abovementioned Standard.
PROCEDURE APPLICABLE TO THE IDENTIFICATION OF REPORTABLE ACCOUNTS AMONGST FINANCIAL
ACCOUNTS
The provisions in sections VII, VIII and IX and in paragraphs three and four of this article shall also apply
regarding the procedures to identify reportable accounts among the financial accounts and to submit before
the tax authorities the information referred to in the tax provisions, pursuant to the broad agreements on
exchange of information executed by Mexico and whereby the automatic exchange of financial information
regarding tax matters is authorized, as well as the inter-institutional agreements signed based thereon.
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32C.OBLIGATIONS OF FACTORING COMPANIES AND MULTIPLE PURPOSE FINANCIAL INSTITUTIONSFactoring
companies and multiple purpose financial institutions [Sociedades financieras de objeto múltiple] will be
required, in all events, to notify the debtors of the transfer of their creditor rights under financial factoring
agreements, except in the case of factoring with power-of-attorney for collection or factoring with delegated
collection power.
The debtors of credits transferred to financial factoring companies and to multiple purpose financial
institutions will be required to receive the notification referred to in the preceding paragraph.
The notification must be given within not more than ten days as of the date on which the corresponding
transfer is carried out. In the case of financial factoring companies, the notification will be given by any of the
means set forth in Article 45-K of the General Law of Lending Organizations and Ancillary Activities [Ley
General de Organizaciones y Actividades Auxiliares del Crédito], and in the case of multiple purpose financial
institutions, in accordance with Article 427 of the General Law of Negotiable Instruments and Credit
Transactions [Ley General de Títulos y Operaciones de Crédito].
32D.REQUIREMENT THAT THE PUBLIC SECTOR NOT CONTRACT DELINQUENT TAXPAYERSIn no event will the
centralized federal public administration, public-sector companies, or the Office of the Attorney General of the
Republic procure acquisitions, leases, services or public works with private parties:
I. That have final and binding tax deficiencies.
II. For whom tax deficiencies have been assessed, whether or not they are final and binding, that have not
been paid or guaranteed in any of the manners permitted by this Code.
III. That are not registered at the Federal Taxpayer Registry.
IV. After the term to submit any return, whether provisional or not, has elapsed and regardless such return has
or not any amount payable, such return has not been submitted. The provisions in this section shall also apply
to the noncompliance with the provisions in article 31-A of this Code and 76-A of the Income Tax Law.
PRIVATE PARTIES THAT ENTER INTO AN AGREEMENT
The ban set forth in this Article will not apply to private parties covered by the cases set forth in (I) and (II) of
this Article, provided that they enter into an agreement with the tax authorities in accordance with this Code
to cover tax debts at a later date, either as a deferred payments or in installments, with the funds that they
obtain on the sales, leases, services or the construction of the public works to be procured, and provided that
they are not covered by any other case set forth in this Article.
For such purposes, the agreement will stipulate that the aforementioned entities are to retain a portion of the
consideration and pay it to the federal tax authorities to cover the corresponding debts.
STATE GOVERNMENTS
State governments will have the same obligation when they contract procurements that are completely or
partially payable with federal funds.
RIGHT TO RECEIVE SUBSIDIES OR INCENTIVES
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Private parties will be entitled to receive the subsidies or incentives set forth in the applicable statutes,
provided that they are not covered by the cases forth in the sections of this Article, unless, in the case of (III),
they are not required to register at the Federal Taxpayer Registry.
Entities and government offices that are responsible for applying subsidies or incentives may not apply them
regarding persons covered by the cases set forth in the sections of this Article, unless, in the case of (III), said
persons are not required to register at the Federal Taxpayer Registry.
Private parties that are entitled to receive subsidies or incentives and that are covered by the cases set forth in
(I) and (II) of this Article are not considered to be covered by those sections if they enter into an agreement
with the tax authorities in accordance with this Code to subsequently cover tax debts at a later date, either as
a deferred payment or in installments. If they are covered by the conditions set forth in (III) and (IV), private
parties will have a term of 15 days to correct their tax-related irregularities, as of the day following that on
which the authorities notify them of the irregularities that have been detected.
In order to subcontract, suppliers who are awarded with a contract shall request and deliver to the
contracting party the subcontractor’s certificate of compliance with tax obligations, which may be obtained
through the Tax Administration Service’s webpage.
32E.ISSUERS OF CREDIT CARDS, DEBIT CARDS, SERVICES CARDS AND ELECTRONIC WALLETS REQUIRED TO
ISSUE ACCOUNT STATEMENTS Legal entities issuing credit, debit or services cards, or electronic wallets,
authorized by the Tax Administration Service, shall issue account statements pursuant to applicable provisions.
In cases where the tax authorities have begun to exercise their review powers on a taxpayer, the former may
elect to request directly to the financial institutions, the loan and savings cooperatives; or the legal entities
that issue credit cards, debit cards, services cards or electronic waters, the information contained in the
account statement, provided that such authorities have the name of the institution or legal entity; and specify
the account number and the name of the accountholder or user, to verify the information described in such
account statements, in accordance with the applicable provisions.
The submission of the information referred to in the preceding paragraph shall be carried out through the
means set forth in general rules by the Tax Administration Service.
32F.DESTRUCTION OF BASIC ITEMS REQUIRED FOR HUMAN SUBSISTENCEWhen taxpayers are permitted by
tax provisions to destroy merchandise that has lost its value due to impairment or other causes, and the items
they intend to destroy are basic items required for human subsistence in terms of nourishment or health, and
they have deducted the acquisition or production cost of the items for income tax purposes, they are required
to first offer the items to institutions authorized to receive tax-deductible donations in accordance with the
Income Tax Law and engaged in meeting the basic food or health subsistence needs of low-income persons,
sectors, communities or regions.
For the purposes of the preceding paragraph, the requirements set forth in the Regulations of this Code must
be complied with.
32G.INFORMATION THAT MUST BE SUBMITTED BY THE FEDERAL GOVERNMENT, STATE GOVERNMENTS,
THE GOVERNMENT OF THE FEDERAL DISTRICT, ETC.The Federal Government, state governments, the Federal
District, and their decentralized entities, as well as municipalities will be required to submit the following
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information to the tax authorities, on the electronic forms and through the electronic means set forth by the
Tax Administration Service:
I. Information on the individuals or legal entities from whom they have withheld income tax in the
immediately preceding month, as well as of foreign residents to whom they have made payments as set forth
in Title V of the Income Tax Law.
II. The suppliers to whom they have made payments, with a breakdown of the value of transactions or
activities according to the value added tax and special tax on production services rates that they charged or
that were charged to them, including for activities on which the taxpayer is not required to pay tax.
The information referred to in the preceding paragraph must be submitted no later than the seventeenth day
of the month subsequent to that to which it corresponds.
32H.INFORMATION ABOUT TAX STATUS IN THE TAX RETURN FOR THE YEARThe taxpayers noted below must
submit information about their tax situation to the tax authorities, as part of their tax return for the year,
using the means and formats established by the Tax Administration Service in its general rules.
I. Taxpayers subject to tax under Title II of the Income Tax Law, who in the immediately preceding fiscal year
had declared in their regular tax returns, gross income for income tax purposes equal to or exceeding
$791,501,760.00, as well as those who had shares placed among the general investing public in stock
exchanges, through the closing of the immediately preceding year, and do not fall within any other provision
of this article.
The amount described in the preceding paragraph shall be updated every January, with the update factor for
the period between December of the second to last year and December of the last year immediately preceding
the year for which the calculation is made, in accordance with the procedure described in article 17A of this
Code.
II. Commercial corporations that belong to the optional tax regime for groups of companies, pursuant to Title
II, Chapter VI of the Income Tax Law.
III. State-owned companies of the Federal Public Administration.
IV. Foreign resident legal entities with a permanent establishment in Mexico, only for the activities carried on
in such establishments.
V. Any legal entity residing in Mexico, with regard to transactions with foreign residents.
32I.CERTIFICATION BODIES IN CHARGE OF ENSURING AND VERIFYING THAT AUTHORIZED THIRD PARTIES
COMPLY WITH THEIR REQUIREMENTS AND OBLIGATIONSThe Tax Administration Service may use legal
entities to operate as certifying bodies in charge of ensuring and verifying that authorized third parties comply
with their requirements and obligations to obtain and keep the authorizations that the aforementioned
decentralized administrative body has issued for this purpose.
These certification bodies must meet the requirements and obligations established by the Tax Administration
Service by means of general rules.
FACILITIES THAT AUTHORIZED THIRD PARTIES MUST GRANT
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Authorized third parties must provide the necessary facilities so that the certifying bodies they have
contracted, are able to carry out the relevant verifications in order to obtain the certification that enables the
authorization in question to be maintained.
III POWERS OF TAX AUTHORITIES
ONE
33.RULES ON THE EXERCISE OF POWERS BY THE TAX AUTHORITIESTo ensure that they properly exercise their
powers, the tax authorities are required to abide by the following:
FREE TAXPAYER ASSISTANCE
I. The authorities will provide free assistance to taxpayers, and in so doing they will use their best efforts to:
a) Explain tax provisions using, to the extent possible, plain language without technical terms. In the case of
complex matters, they will prepare brochures and distribute them to taxpayers.
b) Establish offices in various locations throughout the country that provide guidance and assistance to allow
taxpayers to fulfill their tax obligations, including obligations that are complied with electronically, and to
make computer equipment available to allow taxpayers to comply with said obligations.
c) Draft tax return forms in such a manner that they can be filled out by taxpayers without difficulty and
distribute or disseminate them in a timely manner, as well as inform taxpayers of the deadlines and locations
for filing the most important tax returns.
d) Specifically indicate which document must be submitted, in the rulings through which taxpayers are
ordered to file returns, notices and other documents.
e) Inform taxpayers of their rights and of the defense actions that they may bring against rulings issued by the
tax authorities.
f) Hold, in various locations in Mexico, information meetings with taxpayers, especially when tax provisions
have changed and during the main return-filing periods.
g) Publish each year the rulings that are issued by the tax authorities establishing general provisions and group
them together so as to ensure that they will be more easily understood by taxpayers; nonetheless, provisions
that remain in effect for periods of less than one year may be published separately. Rulings issued in
accordance with this subsection and that refer to taxpayers, taxable events, base, rates, or tax rate schedules
will create no obligations or burdens in addition to those set forth in the tax laws.
h) Periodically make known, through publications in the Federal Register, the nonbinding criteria regarding the
tax and Customs provisions.
The taxpayer-assistance services referred to in this section must also be disseminated through the website
established for such purpose by the Tax Administration Service. All tax and Customs proceedings will also be
made known on the same website.
RESOLUTION OF TAXPAYERS’ PROBLEMS
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II. The authorities will establish Taxpayer Problem Prevention and Resolution Programs in order for taxpayers
to name ombudsmen to represent them before the tax authorities, with said ombudsmen being able to
request opinions or recommendations from the tax authorities on matters regarding which taxpayers have
questions.
REQUIREMENTS FOR OMBUDSMEN
Ombudsmen must:
a) Have a university degree in law, public accounting, or a similar field.
b) Have recognized experience and integrity, as well as sufficient time to work with the tax authorities on
actions to help those who seek their assistance avoid difficulties and to resolve any difficulties that arise.
c) Provide their services free of charge.
The Ministry of the Treasury and Public Credit may issue general rules specifying the duties of ombudsmen
and the manner in which they are to carry out these duties, as well as the other characteristics and criteria
that the Ministry considers relevant for the proper application of and compliance with this section.
GENERATION OF THE FEDERAL TAXPAYER IDENTIFICATION NUMBER, VISITS, INVITATIONS AND CENSUSES
TO INFORM AND ADVISE TAXPAYERS
III. For the purposes of this article, the tax authority, in order to better exercise its powers including its
taxpayer-assistance powers, may create the federal taxpayer identification number using the information of
the population registration code in order to facilitate enrollment at the Federal Taxpayer Registry; conduct
visits; issue invitations; and conduct censuses to inform and advise taxpayers on the exact procedures for
complying with their tax and customs obligations and to encourage them to voluntarily register or to update
their data at the Federal Taxpayer Registry.
The tax authorities will not be considered to have begun to exercise review powers when, as a result of
exercise of the powers set forth in the preceding paragraph, they request that private parties provide data,
reports and documents needed to correct or update the Federal Taxpayer Registry.
PUBLICATION OF CRITERIA
Similarly the authorities will inform taxpayers through the channel set forth in general rules of the internal
criteria that they issue to ensure the fulfillment of tax provisions, except those that, in the opinion of the
authorities themselves, are confidential. These criteria, however, will not create obligations for private parties,
and they will create rights only when said criteria are published in the Federal Register.
REFERENCES MADE OR POWERS DELEGATED TO THE MINISTRY OF THE TREASURY AND PUBLIC CREDIT THAT
WILL BE UNDERSTOOD TO INCLUDE THE TAX ADMINISTRATION SERVICE
When laws, regulations and other legal provisions refer or delegate powers to the Ministry of the Treasury and
Public Credit or to any of its administrative units and the powers are related to a matter covered by the Law of
the Tax Administration Service [Ley del Servicio de Administración Tributaria], its internal regulations, or any
other legal provision derived from said Law or its regulations, such reference or delegation will be understood
to be granted in favor of the Tax Administration Service.
33A.RECEIVING CLARIFICATIONS FROM THE TAX AUTHORITIESPrivate parties may go to the offices of the tax
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authorities within six days after the notification of rulings referred to in Articles 41 (I) and (III); 78; 79; and 81
(I), (II) and (VI) of this Code takes effect, as well as in cases in which the tax authorities so determine through
general rules, in order to request clarifications on matters that they deem relevant. The authorities must
provide a reply within six days after a dossier is fully documented, through the procedure set forth in the
aforementioned rules.
The actions set forth in this Article do not constitute a stage of a legal process, nor do they interrupt or
suspend the terms during which private parties may bring actions for their defense. Rulings issued by the tax
authorities may not be challenged by private parties.
33B.TAX LOTTERY EVENTS
The Tax Administration Service is empowered to perform tax lottery sweepstakes where individuals not
performing entrepreneurial activities and making payment through electronic means determined by such
organ take part, when purchasing goods or services, provided they are entered in the Federal Taxpayers
Registry and obtained the electronic invoices via Internet, corresponding to such purchases. These
sweepstakes must be performed in accordance with the general rules and the specific basis issued for each
sweepstake by such decentralized body.
INDIVIDUALS WINNERS OF THE RAFFLE
Prizes shall be granted to the individuals winning the sweepstake provided they are not within the
assumptions referred to in paragraph one of article 32-D of this Code, situation which is to be previously
verified by the Tax Administration Service. The provision in sections I and II of the abovementioned paragraph
shall not apply when the agreement referred to in paragraph two of the abovementioned article has been
executed.
PREMIUMS EXEMPTED FOR THE PURPOSES OF ITL AND STLPS
Prizes awarded in accordance with this article are understood to be within the exemption set froth in article
93, section XXIV of the Income Tax Law and that the sweepstakes referred to in this article shall be within the
exemptions set forth in article 8, section III, item c) of the Special Tax Law on Production and Services.
34.LETTER RULINGS ON SPECIFIC, ACTUAL SITUATIONSThe tax authorities will only be required to answer
inquiries on specific, actual situations regarding which taxpayers submit individual inquiries.
APPLICATION OF CRITERIA IN A LETTER RULING
The authorities are bound to apply the criteria on which a letter ruling is based, provided that the following
conditions are met:
I. The inquiry must specify the antecedents and circumstances needed for the authorities to express an
opinion on it.
II. The antecedents and circumstances that gave rise to the inquiry must not have changed after the inquiry is
submitted to the authorities.
III. The inquiry must be submitted before the authorities exercise their review powers regarding specific,
actual situations referred to in the inquiry.
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The authorities will not be bound by their replies to taxpayers’ inquiries when the explanation given in the
inquiry does not coincide with the actual facts or with the data that were consulted or when the relevant laws
change.
Letter rulings issued in response to the inquiries referred to in this Article will not be binding on private
parties; hence, the latter may challenge, by bringing the actions set forth in the applicable provisions, the
definitive rulings in which the authorities apply the criteria on which said letter rulings are based.
TERM FOR ANSWERING INQUIRIES
Tax authorities must reply to inquiries from private parties within three months of the date on which an
inquiry is submitted.
PUBLICATION OF FAVORABLE RULINGS
Each month, the Tax Administration Service will publish an excerpt of the principal rulings that favor the
taxpayers referred to in this Article, and in so doing it must comply with Article 69 of this Code.
34A.INQUIRIES ON METHODOLOGY REGARDING TRANSACTIONS WITH RELATED PARTIES The tax authorities
may rule upon inquiries by interested parties, regarding the methodology used for determining prices or
consideration amounts in transactions with related parties, in accordance with article 179 of the Income Tax
Law, provided that the taxpayer submit the information, data, and documentation needed for the issuance of
the corresponding resolution. These rulings may stem from an agreement with the competent tax authorities
of a country with which Mexico has entered into a convention to avoid double taxation.
FORCE AND EFFECT OF RULINGS
Rulings issued in accordance with this Article may be valid regarding the fiscal year in which they are
requested, the immediately preceding year, and for up to three fiscal years following that in which they are
requested. Rulings may be valid regarding a longer period when they stem from a mutual agreement
procedure in accordance with an international convention to which Mexico is a party.
The validity of rulings may be contingent on the fulfillment of requirements demonstrating that the
transactions to which they refer are conducted at prices or consideration amounts that would have been used
by independent parties in comparable transactions.
35.ISSUING OF CRITERIADuly authorized tax officials may inform the various government offices of the rules
that the latter must follow in applying tax provisions; however, these rules will not create obligations for
private parties and they will only create rights when they are published in the Federal Register.
36.MODIFICATION OF RULINGSLetter rulings that favor a private party may only be modified by the Federal
Court of Tax and Administrative Justice [Tribunal Federal de Justicia Fiscal y Administrativa] through a trial
initiated by the tax authorities.
Any modifications that the Ministry of the Treasury and Public Credit makes to general administrative rulings
will not alter the consequences produced before the new ruling.
DISCRETIONARY REVIEWS OF UNFAVORABLE RULINGS
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The tax authorities may, at their discretion, review letter rulings that do not favor a private party and that are
issued by their subordinates. If it is convincingly demonstrated that the rulings violated tax provisions, said tax
authorities may, on a single occasion, modify or revoke them to the benefit of the taxpayer, provided that the
taxpayer has not brought actions for his defense, the term for bringing such actions has expired, and the tax
deficiency has not elapsed because of a statute of limitations.
The preceding paragraph will not constitute a stage of legal proceedings and taxpayers may not challenge
rulings issued by the Ministry of the Treasury and Public Credit on the matter subject to review.
36BIS.FORCE AND EFFECT OF RULINGSIf a letter ruling or a ruling intended for a group of taxpayers is issued in
tax matters regarding authorizations or determines a tax treatment favorable to private parties, said ruling will
take effect in the taxpayer’s fiscal year in which it is issued or in the immediately preceding year, providing
that the ruling had been requested and that it is issued within three months after the end of said fiscal year.
At the end of the fiscal year regarding which a ruling of the type referred to in the preceding paragraph is
issued, the interested parties may request that the competent tax authorities review the circumstances of the
case and issue the appropriate ruling.
EXCEPTIONS
This provision shall not apply to authorizations regarding extensions for installment payments, the acceptance
of guarantees of tax liabilities, those required by law for deductions of investments in fixed assets, and those
described in article 59 of the Income Tax Law.
37.IMPLIED NEGATIVE RESPONSEWhen proceedings are brought before or inquiries are submitted to the tax
authorities, a ruling must be issued within three months; once said term has elapsed without notification
being given of a ruling, the interested party may consider that the authority ruled in the negative and bring
actions for his defense at any time, as long as a ruling has not been issued, or he may wait until such a ruling is
issued.
INQUIRIES ON PRICE METHODOLOGIES
The term for issuing letter rulings on the inquiries referred to in Article 34-A will be eight months.
CALCULATING PERIODS FOR CORRECTING OMISSIONS
If the petitioner has been instructed to comply with unfulfilled requirements or to provide elements needed
for issuing a ruling, the term for issuing a ruling will begin once these requirements have been complied with.
38.REQUIREMENTS FOR RESOLUTIONS FROM ADMINISTRATIVE AUTHORITIES REGARDING WHICH
NOTIFICATION MUST BE GIVENResolutions from administrative authorities regarding which notification must
be given must, at a minimum, comply with the following requirements:
l. The resolution must be recorded in writing or a digital document.
In the case of resolutions of administrative authorities contained in digital documents and regarding which
personal notification or notification by tax mailbox must be given, said documents must be transmitted in an
encoded format to the recipients.
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II. The issuing authority must be indicated.
III. The place and date of issuance must be indicated.
IV. The legal basis and the reasons must be stated and the decisions adopted must be indicated, along with the
objective or purpose in question.
V. The signature of the official, and, if applicable, the name(s) of the person(s) for whom the notification is
intended, must appear. When the name of the person for whom the notification is intended is not known,
sufficient information to identify him will be given. Digital documents in which administrative rulings are
recorded must contain the advanced electronic signature of the corresponding official, which will have the
same value as the official’s handwritten signature.
Advanced electronic signatures of officials belonging to the Tax Administration Service will be issued in
accordance with, and will be governed by, Title I, Chapter Two of this Law, titled “Electronic Means.”
SIGNATURE ON PRINTED RULINGS WITH A CHARACTER SEAL
In the event of administrative rulings recorded on printed documents, the official may indicate the
authenticity of the resolution by affixing to the document a seal expressed in characters, generated by using
his advanced electronic signature and covered by a certificate in force on the date of the ruling.
For said purposes, a printout of characters consisting of the seal produced by affixing, to the printed
document, an advanced electronic signature covered by a certificate in force on the date of the ruling will have
the same legal validity and probative value as documents with handwritten signatures.
In addition, the integrity and authorship of a printed document containing the printout of the seal produced by
an advanced electronic signature and covered by a certificate in force on the date of the ruling may be verified
by referring to the original document using the author’s public code.
The Tax Administration Service will establish the means for verifying the integrity and authorship of
documents of the type indicated in the preceding paragraph.
In the case of administrative rulings determining joint and several liability, the legal basis for such liability will
also be indicated.
39.POWERS OF THE FEDERAL EXECUTIVEThe federal executive may, through general rules:
REMISSION OF AND TERM FOR PAYING CONTRIBUTIONS
I. Remit or waive, totally or partially, the payment of contributions and ancillary charges or authorize the
payment thereof to be deferred or covered in installments, when the situation of a place or region or of an
economic sector, the production or sale of products, or the conducting of an activity has been or is at risk of
being adversely affected, as well as in cases of disasters caused by meteorological phenomena, plagues or
epidemics.
Nevertheless, the powers conferred in this section are not to be understood to include cases in which the
adverse or potential adverse impact to a given industrial sector is attributable to a federal tax law or an
international treaty.
ISSUING ADMINISTRATIVE RULES
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II. Issue measures related to administration, control, form of payment and procedures indicated in tax laws
-without changing the provisions related to taxpayers, taxable events or the base, the quota, the rate, or the
tax rate schedule that apply to contributions, or to violations or penalties for violations- in order to facilitate
taxpayers’ compliance with their obligations.
GRANTING TAX INCENTIVES OR SUBSIDIES
III. Granting tax incentives or subsidies.
Rules issued in accordance with this Article by the federal executive must indicate the contributions to which
they refer, except in the case of tax incentives, as well as the amount or proportion of the benefits, the terms
granted, and the requirements that beneficiaries must fulfill.
40.ENFORCEMENT ACTIONS When taxpayers, parties jointly and severally liable with them, or third parties
related to them, stop in any way or through any means, the beginning or execution of the tax authorities’
powers, the latter may take any of the enforcement actions described below, following strictly the order
thereof:
I. To request the assistance of law enforcement agencies.
For the purposes of this section, security or police agencies shall provide timely support, as requested by the
tax authorities.
The support referred to in the preceding paragraph shall be directed to take the necessary measures so that
the tax authorities may enter the fiscal domicile, establishments, branches, offices, premises, fixed or
semi-fixed establishments, places for storage of merchandise and, in general, any premises or establishment
used to conduct the taxpayers’ activities; and to provide the public officials the necessary security. Such
support shall be requested pursuant to the provisions governing the public safety of the Federal Government,
the States or the municipalities or, as applicable, the provisions of the administrative co-operation agreements
executed with the Federal Government.
II. To impose a penalty in accordance with this Code.
III. To declare the cautionary seizure of the goods or going concern of the taxpayer or the party that is jointly
and severally liable with him, with regard to acts, requests of information or documentation addressed to
them, pursuant to the provisions of article 40-A of this Code.
IV. To request to the competent authority to take action for contempt, by the taxpayer, the party that is jointly
and severally liable with him or third parties related to them, of a legitimate order of a competent authority.
The tax authorities shall not take the enforcement action described in (I) hereof when taxpayers, parties that
are jointly and severally liable with him or third parties related to them, do not attend the requests of
information or documentation made by the tax authorities or attend them but do not provide the requested
items; they refuse to provide the accounting records evidencing compliance with tax provisions there are
subject to: or destroy or alter such accounting records.
The enforcement actions shall not be applied when taxpayers, parties that are jointly and severally liable with
him or third parties related to them declare in writing to the authority that they are unable to fully or partially
comply with the relevant request, due to acts of God or force majeure, and this situation is proven by
producing the corresponding evidence.
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40A.CAUTIONARY SEIZURE OF GOODS OR GOING CONCERNS OWNED BY TAXPAYERS OR PARTIES THAT ARE
JOINTLY AND SEVERALLY LIABLE Cautionary seizure of goods or going concerns of taxpayers or parties that are
jointly and severally liable, described in article 40(III) of this Code, as well as the lift thereof, shall be
performed under the following:
I. It shall be performed after the enforcement actions described in article 40(I) and (II) have taken place,
except in the following cases:
a) When the tax authorities’ powers cannot be exercised or cannot continue to be exercised because the
taxpayers or the parties that are jointly and severally liable cannot be reached at their tax domicile; they
vacate or abandon such domicile, without filing the relevant notice; or they disappear or their domicile is
unknown.
b) When the tax authorities conduct field audits to taxpayers with premises, permanent or semi-permanent
stands on public thoroughfare, who cannot prove enrollment at the Federal Taxpayer Registry or who fail to
produce invoices evidencing legal possession or ownership of the merchandise they sell at such places.
c) When after the exercise of review powers, there is imminent risk that taxpayers or parties that are jointly
and severally liable conceal, dilapidate or dispose of their goods.
II. The authority shall seize goods for up to the provisional assessment of presumptive tax debts that such
authority performs only for those purposes. To this end, any of the procedures described in articles 56 and 57
of this Code may be used.
The tax authority performing the cautionary seizure shall issue a detailed report, describing the reasons for
which the seizure is carried out. Such report shall be notified to the taxpayer at that moment.
III. Cautionary seizure of goods shall be subject to the following order:
a) Immovable property. In this case, the taxpayer of his legal representative shall declare under oath whether
such goods are subject to any previous lien, attachment or seizure; whether such goods are jointly owned; or
whether they are subject to community property. When a seizure is performed with a third party, such third
party shall be required to declare under oath whether he knows if the good to be attached is owned by the
taxpayer and, when applicable, to provide documentation proving such statement.
b) Accounts receivable, shares, bonds, outstanding coupons, transferable securities and, in general, credits
that may be immediately and easily collected from the entities and agencies of the Federal Government, the
states, the municipalities and institutions and enterprises with recognized solvency.
c) Copyrights on literary, artistic or scientific works; invention patents; registries of utility models, industrial
designs, trademarks and trade names.
d) Works of art, scientific collections, jewelry, medals, arms, antiques, arts and crafts instruments,
indistinctively.
e) Money and precious metals.
f) Bank deposits, savings or investment components associated to life insurances that are not part of the prime
to be spent for payment of such insurance or any other deposit, component, product or investment or savings
instrument in domestic or foreign currency made in any type of account or contract at the taxpayer’s name in
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financial institutions or loan and savings cooperatives, excepting deposits in an individual savings account for
retirement up to the amount of contributions made mandatorily in accordance with the Law on the subject
matter and the voluntary and supplementary contributions up to twenty times the minimum wage in a year,
as per the Law on Savings for Retirement.
g) Movable property not described in the preceding sections.
h) The taxpayer’s going concern.
Taxpayers, parties that are jointly and severally liable or third parties related to them shall prove ownership of
the goods upon which cautionary seizure is practiced.
When taxpayers, parties that are jointly and severally liable or third parties related to them do not have or
declare under oath not to have any of the goods that may be seized according to the preceding order, this
situation shall be included in the report described in the second paragraph of (II) hereof.
When the value of the good to be seized according to the order established exceeds the amount of the tax
authority’s provisional assessment of presumed tax debts, the next good within the precedence order may be
seized.
When the tax authorities’ powers cannot be exercised or cannot continue to be exercised because the
taxpayers, the parties that are jointly and severally liable, or the third parties related to them cannot be
reached at their tax domicile; they vacate or abandon such domicile, without filing the relevant notice; or they
disappear or their domicile is unknown, the seizure shall be performed upon the goods described in (f) hereof.
In cases of field audits to taxpayers with premises, permanent or semi-permanent stands on public
thoroughfare, described in (I)(b) hereof, seizures shall be performed upon merchandise sold at those places;
and it shall not be necessary to establish an amount of provisional assessment of presumed tax debts.
IV. Seizure of goods, described in (III)(f) hereof shall be performed under the following rules:
A request for cautionary seizure shall be made in an official communication to the National Banking and
Securities Commission, the National Commission of Insurances and Bonds or the National Commission of the
Saving System for Retirement, as applicable, or to the relevant financial institution or savings and loan
cooperative.
When the request for cautionary seizure is made through any of the commissions described in the preceding
paragraph, they shall have a three-day term to order to the relevant financial institution or savings and loan
cooperative to perform the cautionary seizure.
The relevant financial institution or savings and loan cooperative shall have a three-day term, counted as of
the receipt of the request made through the corresponding commission or the tax authority, as applicable, to
perform the cautionary seizure.
Once the cautionary seizure is performed, the relevant financial institution or savings and loan cooperative
shall report to the tax authority that ordered such measure, no later than the third day following the day in
which the cautionary seizure was performed, about the amounts seized in one or more accounts or contracts
of the taxpayer, the party that is jointly and severally liable or third party related to them.
In no case may a cautionary seizure be performed upon the taxpayer’s bank deposits, other deposits or
insurances for an amount exceeding the amount of the provisional assessment of presumed tax debts made
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by the tax authority for purposes of the seizure, either if such seizure is performed upon a single account or
contract or more. This shall apply only when prior to the seizure, the tax authority has information concerning
the accounts or contracts and the balances thereof.
V. The tax authority shall notify the taxpayer, the party that is jointly and severally liable or third party related
to them, no later than the third day following the day on which the seizure is performed, about the conduct
that caused such seizure and, when applicable, the seized amount. This notification shall be made in person or
to the tax mailbox of the taxpayer, the party that is jointly and severally liable or third party related to them.
VI. Goods that are subject to cautionary seizure may be left in possession of the taxpayer, the party that is
jointly and severally liable or third party related to them as of the moment in which the cautionary seizure is
notified until the seizure is lifted, provided that such parties act as custodians, pursuant to article 153 of this
code, except for the provisions of the second paragraph thereof.
The taxpayer, the party that is jointly and severally liable or third party related to them, acting as custodian,
shall provide monthly reports to the competent tax authority about the goods in custody.
The provisions of this section shall not apply to seizures of goods described in (III)(e) and (f) of this article and
merchandise sold at premises, permanent or semi-permanent stands on public thoroughfare, when the
audited taxpayer fails to prove enrollment at the Federal Taxpayer Registry or fails to produce invoices
supporting legal possession or ownership of such merchandise.
VII. When the exercise of review powers is not concluded within the terms set forth in this Code; it is positively
proven that the conduct that caused the seizure has stopped; or the taxpayer has obtained an injunction from
a competent authority, the authority shall order the seizure to be lifted no later than the third day following
the day in which any of such situations takes place.
In the case of seized goods, pursuant to (III)(f) hereof, such seizure shall be lifted under the following rules:
The request to lift the cautionary seizure shall be made in an official communication to the National Banking
and Securities Commission, the National Commission of Insurances and Bonds or the National Commission of
the Saving System for Retirement, as applicable, or to the relevant financial institution or savings and loan
cooperative, within three days following the day in which any of the situations described in the first paragraph
of this section takes place.
When the request to lift a cautionary seizure is made through any of the commissions described in the
preceding paragraph, they shall have a three-day term, counted from the effective day of the notification
thereof, to order to the relevant financial institution or savings and loan cooperative to lift the cautionary
seizure.
The relevant financial institution or savings and loan cooperative shall have a three-day term, counted as of
the receipt of the relevant request made through the corresponding commission or the tax authority, as
applicable, to lift the cautionary seizure.
Once the cautionary seizure is lifted, the relevant financial institution or savings and loan cooperative shall
report so to the tax authority that ordered to lift the measure, no later than the third day following the day in
which the cautionary seizure was lifted.
When the authority verifies that a cautionary seizure was performed for an amount exceeding the amount
owed, it shall only order to lift the seizure over the excess, under the provisions of the preceding paragraphs.
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In the cases described in (I)(b) hereof, a cautionary seizure shall become ineffective when enrollment at the
Federal Taxpayer Registry or the legal possession or ownership of the merchandise is proven, as the case may
be.
Cautionary seizures shall be subject to the provisions of Title V, Chapter III, Section II of this Code, to the
extent that they do not contravene the provisions of this article.
41.FAILURE TO FILE DOCUMENTSWhen persons bound to file returns, notices, and other documents fail to do
so within the periods indicated in tax provisions, the tax authorities shall require them to submit the
respective document to the corresponding offices, and proceed as follows:
IMPOSITION OF PENALTIES
I. To impose a penalty, pursuant to the provisions of this Code and order up to three times the submission of
the omitted document. To this end, the taxpayer shall have a 15-day term to fulfill each order. When the
orders are not fulfilled, the corresponding penalties shall be imposed. In cases of tax returns, a fine shall be
imposed for each omitted obligation. After the third order with regard to the same obligation, the authority
may apply the provisions of the following section.
PROVISIONAL COLLECTION OF CONTRIBUTIONS
II. When a taxpayer has failed to submit a periodical tax return for payment of contributions and after the
measures set forth in the preceding paragraph have been taken, the tax authorities may charge the taxpayer
or the party jointly and severally liable responsible for the omission, an amount equivalent to the highest
amount payable that the taxpayer had calculated in any of the last six returns of the contribution in question.
This amount shall not release the party in question from the obligation to submit the return that was not filed.
When the omitted return is of the type regarding which the amount on which the respective rate or quota to
be applied is known with certainty, the tax authority may charge the taxpayer an amount equivalent to that
which the taxpayer is required to calculate. Nevertheless, payment does not release the taxpayer of the
obligation to submit the return that was not filed.
When the tax return is filed after notifying the taxpayer the amount assessed by the authority under this
section, said amount shall be reduced by the amount to be paid along with the tax return being filed. Any
difference between the amount assessed by the tax authority and the amount to be paid along with the tax
return shall be paid. When the amount to be paid with the tax return is lower than the amount assessed by
the tax authority, the difference thereof may only be subject to offsetting in subsequent tax returns.
ADMINISTRATIVE-LAW ENFORCEMENT PROCEDURE
A tax authority’s assessment of a tax deficiency by reason of failures to file tax returns under this Article may
be carried out through the administrative-law enforcement procedure as of the third day following the day in
which the relevant deficiency is notified. In this case, an administrative appeal may only be filed against the
administrative-law enforcement procedure; and in such appeal, arguments against the resolution assessing
the tax deficiency may be presented.
In cases of failure to comply with three or more orders with regard to the same obligation, the facts thereof
shall be made known to the competent authority, so that it proceed for contempt of a legitimate order of a
competent authority.
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41A.REQUEST FOR INFORMATION IN ADDITION TO THAT SUBMITTED WITH RETURNS AND OFFSET
NOTICESThe tax authorities may request that taxpayers, parties jointly and severally liable with them, or third
parties provide the additional data, reports or documents that the authorities consider necessary to clarify
information submitted in tax returns of estimated or definitive tax payments, annual or amended returns, as
well as offset notices. However, they may do so only within three months following the filing of the
aforementioned returns and notices. The aforementioned persons must provide the information requested
within fifteen days following the date on which the corresponding request notification takes effect.
When the tax authorities solely request the data, reports, and documents referred to in this Article, they will
not be considered to have begun to exercise their review powers, and they may exercise such powers at any
time.
41B.VERIFICATION OF INFORMATION PROVIDED TO THE FEDERAL TAXPAYER REGISTRYThe tax authorities
may verify the accuracy of information provided to the Federal Taxpayer Registry regarding the identity,
domicile, and other data provided for registration at said registry. Such verification will not be construed as an
initiation of the exercise of their review authorities.
42.VERIFICATION POWERS OF THE TAX AUTHORITIESIn order to check that the taxpayers, those who are
jointly responsible or third parties related to these have complied with tax and customs provisions and, where
appropriate, to determine any omitted contributions or tax credits as well as proving the commission of tax
offenses and to provide information to other tax authorities, the tax authorities will be empowered to:
CORRECTING MISTAKES IN RETURNS
I. To correct omissions or arithmetic or other errors in returns, requests or notices. For this purpose, the tax
authorities may require that the taxpayer submits any documentation needed to correct the error or omission
in question.
REQUESTING ACCOUNTING RECORDS FOR REVISION
II. To require taxpayers, parties jointly and severally liable with them, or third parties related to them to show
at their domicile, establishments, offices of the authorities or within the tax mailbox, depending on the way in
which the request was made, their accounting records, data, documents or reports to be reviewed.
CONDUCTING OF FIELD AUDITS
III. To conduct field audits of taxpayers, parties jointly and severally liable with them, or third parties related to
them and to review their accounting records, assets and merchandise.
REVIEWING REPORTS PREPARED BY PUBLIC ACCOUNTANTS
IV. To review reports prepared by public accountants on taxpayers’ financial statements and on their transfers
of shares, as well as any other report with tax repercussions prepared by a public accountant and its
relationship with compliance with tax provisions.
PAY VISITS TO REGISTERED ADDRESSES TO ENSURE COMPLIANCE WITH OBLIGATIONS
V. Pay visits to taxpayers' registered addresses in order to ensure that they are complying with the following
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obligations:
a) Those in relation to the issuance of Internet Digital Tax Receipts and the submission of applications to the
Federal Taxpayers' Registry;
b) Those in relation to the operation of machines, electronic systems and volumetric controls, which they are
obliged to keep, as established by tax provisions;
c) That which ensures that any containers or recipients that contain alcoholic beverages have the
corresponding seal or band or, where applicable, that the containers that contained these beverages have
been destroyed;
d) That in relation to ensuring that cigarette boxes for sale in Mexico have a security code printed on them or,
where appropriate, that this should be authentic;
e) That of having the documentation or receipts to confirm legal ownership, possession, storage, holding or
import of merchandise from abroad, being obliged to exhibit this to the authority during the visit, and
f) Those regarding and resulting from authorizations, concessions, registration, records or patents established
in Customs Law, its Regulations and General Rules of Foreign Trade issued by the Tax Administration Service.
PROCEDURE TO PERFORM THE VISIT TO THE TAXPAYER'S REGISTERED ADDRESS
The visit to the taxpayer's registered address that is aimed at checking all or any of the obligations referred to
in the above subsections, must be conducted according to the procedure scheduled in Article 49 of this Code
and any other formalities that are applicable, in terms of Customs Law.
REGISTER THE TAXPAYERS IN THE RFC (REGISTRO FEDERAL DE CONTRIBUYENTES [FEDERAL TAXPAYERS'
REGISTRY])
Tax authorities may ask taxpayers for the information that is necessary for their registration and to update
their data in the aforementioned register and to register those who, according to tax provisions, should be
registered and do not meet this requirement/
CONDUCTING APPRAISALS OR PHYSICAL VERIFICATIONS
VI. To conduct appraisals or physical verifications of all kinds of goods, even while the goods are being
transported, or to order that such appraisals or verifications be carried out.
GATHERING INFORMATION FROM PUBLIC EMPLOYEES AND PERSONS WITH NOTARIAL FUNCTIONS
VII. To gather from officials and public employees and persons with notarial functions the reports and data
that they have obtained in performing their duties.
GATHERING EVIDENCE TO FORMULATE ACCUSATIONS, COMPLAINTS OR DECLARATIONS
VIII. Repealed
ELECTRONIC AUDITS
IX. To perform electronic audits to taxpayers, parties jointly and severally liable with them, or third parties
related to them, based on an analysis of the information and documentation held by the authority in
connection with one or more aspects or items of one or several contributions.
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X. Pay home visits to taxpayers, to verify the number of transactions that should be recorded as income and,
where applicable, the value of the acts or activities, the amount of each one of them, as well as the date and
time they was performed, for the duration of the verification.
The visit that this section refers to shall be performed in accordance with the procedure established in
sections I to V of Article 49 of this Code.
The tax authorities may exercise these powers jointly, or any of them individually, or they may exercise them
successively, and the exercise thereof is understood to begin with the first act of which notification is given to
the taxpayer.
In the event that the tax authority is carrying out its powers of verification established under sections II, III, IV
and IX of this article and tax losses are found to have decreased in the tax year or credits or offsetting
payments are to be applied or payments or tax subsidies are due because of positive balances or excess
payments, the authority may request the taxpayer, as part of this same act, to provide documentary evidence
that factually supports the origin and source of these figures, as applicable, regardless of the tax year in which
they originated, without this request being considered a new act of verification.
Revisions of tax losses by the tax authorities will only take effect regarding taxable income for the fiscal year
subject to review.
REPORT ON FACTS OR OMISSIONS DETECTED THROUGHOUT A PROCEDURE
Tax authorities exercising any of the powers set forth in sections II, III and IX of this article and detecting facts
or omissions that may result in a default in the payment of contributions shall notify the taxpayer through the
tax inbox, or its legal representative, and in case of legal entities to their management bodies to the legal
representative, within a term of at least 10 business days before the drafting of the last partial report, on the
remarks official communication or the final resolution in the event of electronic reviews, the right they have to
attend to the offices performing the relevant procedure to know the fact and omissions detected during such
proceedings.
CLOSING INTERIM MINUTES, REMARKS OFFICIAL INSTRUMENT AND FINAL AND NON-APPEALABLE
RESOLUTION OF ELECTRONIC REVIEWS
After the period of time referred to in the foregoing paragraph elapses, the authority shall issue the last
partial report, the remarks official communication or final resolution in case of electronic reviews, indicating in
these records of proceedings the assistance or lack of assistance of the interested parties to exercise their
right to know the status of the procedure it is subject to; before this, a fact-finding report must be drafted,
evidencing such situation. Any communication sent in terms of the foregoing paragraph must indicate that
assistance by the Taxpayers Defense Attorney Office may be requested in person when attending to the tax
authorities’ office.
PROCEDURE TO INFORM TAXPAYER AND HOW TAXPAYER MAY EXERCISE HIS/HER RIGHT TO BE INFORMED
The Tax Administration Service shall establish, through the general rules, the procedure to notify the taxpayer
the prompt time to attend to its offices and the method to be used to enforce its right to be informed.
42A.REQUEST FOR INFORMATION TO PLAN AND SCHEDULE REVIEW PROCEDURESThe tax authorities may
request that taxpayers, parties jointly and severally liable with them, or third parties related to them provide
the data, reports or documents needed to plan and schedule review procedures. In the case of such a request,
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Article 48(IV) through (IX) of this Code need not be complied with.
When the tax authorities solely request the data, reports, and documents referred to in this Article, they will
not be considered to have begun to exercise their review authorities, and they may exercise such authorities
at any time.
43.CONTENTS OF ORDERS FOR FIELDS AUDITSIn field-audit orders, in addition to the requirements referred to
in Article 38 of this Code, the following must be indicated:
I. The location or locations where the field audit is to take place. In the event of an increase in the number of
locations where field audits are to be conducted, notification of this fact must be given to the taxpayer.
II. The name(s) of the field auditor(s), who may be substituted and the number of whom may be increased or
decreased at any time by the proper authorities. Notification will be given to the person who is to be audited if
the field auditors are to be substituted or if the number of auditors is to increase.
Designated field auditors may conduct the field audit jointly or separately.
III. In the case of the field audits referred to in Article 44 of this Code, the name of the person who is to be
audited must be printed on the field-audit orders, except, in the case of orders for foreign-trade verifications,
when the person’s name is not known. In such cases, information making it possible to identify the person
who is to be audited must be indicated, and this information may be obtained, at the time of the field audit, by
the field auditors.
44.PROCEDURE FOR FIELD AUDITSIn cases of a field audit at a taxpayer’s tax domicile, the tax authorities, the
persons being audited, the parties jointly and severally liable, and third parties will abide by the following:
LOCATIONS WHERE A FIELD AUDIT MAY BE CONDUCTED
I. The audit will be conducted at the location or locations indicated in the field-audit order.
ISSUING OF A SUMMONS
II. When the field auditors arrive at the location where the proceeding is to be conducted, if the person to be
audited or his representative is not present, the auditors will leave a summons with whoever is at the location
giving instructions to the person who is to be audited to wait for them at a given time on the next day in order
to receive the field-audit order; if the taxpayer subject to the audit is not at the location at the time indicated,
the field audit will begin with whoever is at the location.
CHANGES OF DOMICILE
When the taxpayer submits a notice of change of domicile after receiving a summons, the audit may be carried
out at the new domicile indicated by the taxpayer as well as at the previous domicile, if the taxpayer subject to
the audit continues to use the premises at said former domicile. The latter action will not require a new
field-audit order -and this fact will be recorded in the corresponding report- unless any of the conditions set
forth in Article 10 of this Code are found to exist at the previous domicile, in which case the audit will continue
at the previous domicile.
If there is a risk that the person to be audited will fail to appear or may attempt to deceive the authorities to
prevent the proceeding from beginning or being carried out, the field auditors may proceed to seize the
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taxpayer’s accounting records.
If upon arriving at the location where the proceeding is to be conducted, the field auditors discover goods or
merchandise regarding which notification must be given to the tax authorities or authorization is required in
order for said goods or merchandise to be imported, possessed, produced, operated, captured, or
transported, and if the respective requirement has not been fulfilled, the field auditors will proceed to seize
the goods or merchandise.
IDENTIFICATION OF FIELD AUDITORS
III. At the beginning of a field audit at a tax domicile, the field auditors who will take part must identify
themselves to the person in whose presence the proceeding is to be carried out, and will instruct said person
to appoint two witnesses; if these appointments are not made, or the persons who are appointed do not
agree to act as witnesses, the field auditors will appoint two witnesses, and will record this fact in the
corresponding report. However, this circumstance will not nullify the results of the audit.
REPLACEMENT OF WITNESSES
Witnesses may be replaced at any time if they fail to appear at the location where the audit is being carried
out, if they leave before it concludes, or if they state their desire to no longer act as witnesses. In such an
event, the person in whose presence in the audit is conducted must immediately appoint two other persons to
serve as witnesses, and if the latter persons refuse or are unable to do so, the field auditors may appoint two
replacements. The replacement of witnesses does not nullify the results of an audit.
ASSISTANCE FROM OTHER TAX AUTHORITIES
IV. Tax authorities may request that other competent tax authorities provide them assistance and continue a
field audit that the former authorities have initiated. In such an event, they will notify the taxpayer subject to
the audit of the replacement of tax authorities and field auditors. Tax authorities may also request that other
tax authorities carry out additional field audits to verify facts related to the field audit that they are
conducting.
45.OBLIGATIONS OF PARTIES SUBJECT TO AN AUDIT Taxpayers subject to a field audit, his representatives, or
the person in whose presence the field audit is conducted at the tax domicile shall be required to give the field
auditors appointed by the tax authorities access to the location or locations where the audit will be conducted,
as well as to keep at their disposal the accounting records and other papers that evidence fulfillment of tax
provisions. The field auditors may make copies of said documents, and when they do so, they shall compare
them with the originals, certify them, and annex them to the final or preliminary partial reports prepared in
connection with the audit. The aforementioned persons shall permit the inspection of goods and merchandise,
as well as documents, bank account statements, discs, tapes or any other processable medium for storing data
that the taxpayer has at the locations where the audit is conducted.
ACCOUNTING RECORDS KEPT ELECTRONICALLY
If a taxpayer subject to an audit keeps his accounting records, or portions thereof, on an electronic-registering
system, or microfilms or saves them on optical discs or any other medium authorized by the Tax
Administration Service through general rules, he shall allow the field auditors to have access to his computers,
as well as to his computer operators, in order for the latter to assist with the audit; and he shall deliver to the
authority the electronic files where the accounting records are contained.
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PRELIMINARY REPORT TO CERTIFY COPIES OF ACCOUNTING RECORDS
If the field auditors make certified copies of accounting records, they shall prepare a preliminary report in
connection therewith, which shall meet the requirements set forth in article 46 of this Code. Once said reports
have been prepared, the field audit may terminate at the domicile or establishment of the taxpayer subject to
the audit. The tax authorities may continue to exercise their review authorities either at the domicile of the
taxpayer subject to the audit or at their offices, where the final audit report shall be prepared. In so doing,
they shall comply with the formal requirements referred to in said article.
PROHIBITION TO SEIZE ACCOUNTING RECORDS
The provisions of the preceding paragraph shall not be applicable when the field auditors obtain copies of only
part of the accounting records. When this occurs, a preliminary report indicating which documents were
copied shall be prepared, and the audit may continue at the domicile or establishments of the taxpayer
subject to the audit. In no event may the tax authorities seize the accounting records of the taxpayer subject
to the audit.
46.RULES FOR FIELD AUDITSField audits at a taxpayer’s tax domicile will be conducted in accordance with the
following rules:
DETAILING OF ACTS OR OMISSIONS
I. Whenever a field audit is conducted at a tax domicile, a report will be prepared detailing the acts or
omissions found by the field auditors. Acts or omissions recorded by the field auditors in reports serve as
evidence of the existence of the acts or omissions that were found for the purposes of any contributions
payable by the taxpayer subject to the audit in the period under review.
PRELIMINARY AUDIT REPORTS FOR EACH LOCATION
II. If the audit is simultaneously conducted at two or more locations, preliminary audit reports are to be
prepared at each of them, and will be annexed to the final report of the audit. The final report may be
prepared at any of the locations. In the cases referred to in this section, the presence of two witnesses will be
required at each establishment where the audit is being conducted and where preliminary audit reports are to
be prepared. In addition, Article 44 (II) of this Code is to be complied with.
PLACEMENT OF SEALS OR MARKS
III. During a field audit, in order to secure records, correspondence, or assets not posted in accounting records,
field auditors may, at their discretion, seal or place marks on said documents or goods, or on items of
furniture, filing cabinets, or offices where the above items are located, or leave them in deposit with the
taxpayer subject to the audit or the person in whose presence the proceeding is being carried out. When field
auditors take such action, they must first take an inventory of said items, and said action may only be taken if
it does not impede the taxpayer subject to the audit from conducting his activities. For the purposes of this
section, the securing of accounting records or correspondence not related to the activities of the current
month and the two preceding months is considered not to prevent the taxpayer from conducting his activities.
If the taxpayer subject to the audit needs a document that is in the items of furniture, filing cabinets, or offices
that have been sealed in order to conduct his activities, he will be allowed to remove it in the presence of the
field auditors, who may make a copy of it.
PRELIMINARY OR COMPLEMENTARY AUDIT REPORTS
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IV. Preliminary or complementary audit reports may be prepared, in compliance with same formal
requirements referred to in the preceding sections, recording the acts, omissions or specific circumstances
observed during an audit. Once the final audit report has been prepared, no complementary reports may be
prepared without a new field-audit order.
If during a field audit the tax authorities become aware of acts or omissions that may constitute a failure to
comply with tax provisions, they will detail said acts or omissions in preliminary audit reports. In the same
reports, they will also record any acts or omissions of which they become aware through third parties. In the
last preliminary audit report prepared for such purpose, this circumstance will be expressly noted. Between
the latter report and the final audit report, at least twenty days must elapse, during which the taxpayer may
submit documents, books, or records that rebut the existence of acts or omissions, as well as elect to correct
his tax-related irregularities. If more than one year, or a portion thereof, is under review, the term will be
extended by fifteen days, provided that the taxpayer submits a notice within the initial twenty-day term.
The taxpayer will be deemed to have accepted the facts recorded in the reports referred to in the preceding
paragraph if, before the completion of the final audit report, the taxpayer has not submitted the
aforementioned documents, books, or records or has not proved that they are in the possession of the
authorities or has not indicated their location. When the taxpayer indicates the location of these items, the
location must be the tax domicile or location authorized for the taxpayer to maintain his accounting records.
CALCULATING PRICES OF TRANSACTIONS WITH RELATED PARTIES
In the case of field audits related to the exercise of powers described in articles 179 and 180 of the Income
Tax Law, at least two months shall elapse between the date of the last preliminary audit report and the final
report. This term may be extended, on a single occasion, for one month, when so requested by the taxpayer.
APPOINTMENT OF REPRESENTATIVES TO REVIEW THIRD PARTY INFORMATION ON COMPARABLE
TRANSACTIONS
Within a term of no more than 15 business days as of the date of the last preliminary audit report, and
exclusively in the cases referred to in the preceding paragraph, the taxpayer may name a maximum of two
representatives, who will have access to the confidential information provided or obtained from independent
third parties regarding comparable transactions, that weakens the competitive position of said third parties.
Appointments of representatives must be made in writing and submitted to the competent tax authorities.
The taxpayer will be deemed to have accepted the confidential information provided or obtained from
independent third parties if the taxpayer fails to name the aforementioned representatives within the
required term. Individual taxpayers may have direct access to the confidential information referred to in this
paragraph.
APPOINTED REPRESENTATIVES’ ACCESS TO CONFIDENTIAL INFORMATION
After the appointment of representatives by the taxpayer referred to in this section has been submitted in due
time and in proper form, the authorized representatives will have, as of that moment, access to confidential
information provided by third parties for up to forty-five business days after the notification date of the ruling
in which the tax situation of the taxpayer who appointed them is determined. The authorized representatives
may be replaced on a single occasion by the taxpayer. To replace representatives, the taxpayer must inform
the tax authorities of the revocation and respective replacement on the same date on which the appointment
of the original representatives is revoked and new representatives are appointed. The tax authorities must
prepare a detailed report on the nature and characteristics of the information and documentation consulted
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by the appointed representative or representatives, each time such information and documentation is
consulted. The taxpayer or the taxpayer’s representatives may not remove or photocopy any information, and
may only take notes.
LIABILITY OF THE TAXPAYER AND APPOINTED REPRESENTATIVES
The taxpayer and the taxpayer’s representatives appointed in accordance with this section will be liable for up
to five years as of the date on which they had access to confidential information or as of the date of submittal
of the appointment notification, respectively, for the dissemination or personal or improper use, for any
purpose and by any means, of the confidential information to which they had access, in connection with the
exercise of review authorities by the tax authorities. The taxpayer will be jointly and severally liable for
damages caused by the dissemination or the personal or improper use of the information by the
representatives referred to in this paragraph.
JOINT AND SEVERAL LIABILITY OF THE TAXPAYER AND OF REPRESENTATIVES WHOSE APPOINTMENT HAS
BEEN REVOKED
The revocation of the appointment of a representative authorized to access confidential information provided
by third parties does not release either the representative or the taxpayer of the joint and several liability in
which they may incur by reason of their dissemination or the personal or improper use of said confidential
information.
PREPARATION OF REPORTS AT THE TAX AUTHORITIES’ OFFICES
V. When it is impossible for the tax authorities to continue or conclude the exercise of their review powers at
the establishments of the taxpayer subject to the audit, they may prepare, at their offices, reports describing
the events that took place during the field audit. In such an event, notification of this circumstance must be
given to the person in whose presence the proceeding is being carried out, except if the taxpayer subject to
the audit abandoned the tax domicile while the audit was being conducted.
CONCLUSION OF THE FINAL AUDIT REPORT
VI. If at the conclusion of the final audit report the taxpayer subject to the audit or his representative is
absent, a summons will be left instructing them to be present at a given hour the following day. If they fail to
arrive at said hour, the final audit report will be prepared in the presence of whoever is at the location of the
audit. At that time, any of the field auditors who intervened in the audit, the taxpayer subject to the audit, or
the person in whose presence the proceeding is conducted, and the witnesses will sign the report and a copy
will be left for the taxpayer subject to the audit. If the taxpayer subject to the audit, the person in whose
presence the proceeding was conducted, or the witnesses are not present to sign the report or refuse to sign
it, or if the taxpayer subject to the audit or the person in whose presence the proceeding was conducted
refuses to accept a copy of the report, this fact will be recorded in the report. Such a circumstance will not
affect the validity and probative value of the report.
PRELIMINARY AUDIT REPORTS ARE PART OF THE FINAL REPORT
VII. Preliminary audit reports will be understood to be an integral part of the final audit report even if this is
not expressly stated.
REPEATING A PROCEDURE THAT DID NOT CONFORM TO APPLICABLE PROVISIONS
VIII. When a review of reports and other documents related to field audits indicates that the procedure did
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not conform to applicable provisions and that this might nullify the legality of an assessment of a tax
deficiency, the authorities may, sua sponte, and on a single occasion, repeat the procedure, beginning with the
procedural violation that was committed.
The terms set forth in the preceding paragraph will be without prejudice to the possible responsibility of a civil
servant who has committed a violation.
46A.TERM FOR CONCLUDING A FIELD AUDIT OR REVIEWThe tax authorities must conclude a field audit
conducted at a taxpayer’s tax domicile or a review of a taxpayer’s accounting records conducted at the
authorities’ offices within a maximum term of twelve months as of when the taxpayer receives notification of
the beginning of the review authorities, except in the case of:
A. Taxpayers that make up the financial system, as well as those that make the election for the optional
regime described in Title II, Chapter VI, of the Income Tax Law. In these cases, the term shall be 18 months as
of the date on which taxpayers are notified of the beginning of review powers.
B. Taxpayers regarding whom the tax or customs authorities request information from another country’s tax
or customs authorities, or regarding whom said authorities are exercising their powers to verify the fulfillment
of the obligations set forth in article 76(IX) 179 and 180 of the Income Tax Law; or exporters or producers in
other countries regarding whom the customs authorities are carrying out a verification of origin in accordance
with international treaties entered into by Mexico. In these cases, the term shall be two years as of the date
on which they are given notification of the beginning of review powers.
SUSPENSION OF TERMS
The terms for concluding the field audits or office audits referred to in paragraph one of this Article will be
suspended in cases of:
I. Strikes, as of the temporary suspension of work and until the strike ends.
II. The death of the taxpayer, until the legal representative of the succession is appointed.
III. Taxpayers that vacate their tax domicile without filing the corresponding notice of change of domicile or
taxpayers that cannot be located at the domicile indicated by them, until they are located.
IV. Taxpayers that fail to reply to requests for data, reports or documents from the tax authorities to verify the
fulfillment of their tax obligations, from the day of the expiration of the term granted in the request until the
day on which they answer or reply to the request. However, such a suspension may not last more than six
months. If two or more requests for information have been issued, the different suspension periods will be
added, although in no event may the suspension period last longer than one year.
V. In the case of (VIII) of the preceding Article, the term will be suspended as of when the authorities inform
the taxpayer that the procedure is to be repeated.
Such a suspension may not last longer than two months as of when the authorities notify the taxpayer that the
procedure is to be repeated.
VI. When the authorities are prevented by acts of God or events of force majeure from continuing to exercise
their review powers, until the cause ceases to exist. Notification of the suspension must be published in the
Federal Register and on the Tax Administration Service’s webpage.
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SUSPENSION OF THE TERM WHEN THE TAXPAYER BRINGS ACTION
During the term for concluding the field audit or the review of the taxpayer’s accounting records at the
authorities’ offices, if the taxpayer brings action either in Mexico or abroad against the acts or activities
related to the review authorities, the terms will be suspended starting on the date on which the actions are
brought and remain in effect until a definitive ruling is delivered.
If the authorities fail to prepare the final or other audit reports or, as applicable, the notice of conclusion of
the review within the aforementioned terms, the review will be understood to have concluded at the
expiration of said terms, and the audit order and the proceedings derived from it during the audit or review
will cease to have effect.
47.EARLY CONCLUSION OF FIELD AUDITS Field audits ordered by the tax authorities shall be concluded by said
authorities in advance, when a taxpayer subject to a field audit elects to have his financial statements audited
by an authorized public accountant. The provisions of this paragraph shall not apply when: in the opinion of
the tax authorities: the information provided in accordance with article 52-A of this Code by the public
accountant who audited the financial statements is insufficient for determining the taxpayer’s tax situation;
the requested information or documentation is not submitted within the term set forth in article 53-A; the
accountant’s tax report shows an abstention of opinion, a negative opinion, or an opinion with safeguards,
having tax consequences; or the accountant’s tax report is not filed within the terms set forth to do so in this
Code.
In the case of an early conclusion as described in the preceding paragraph, a report indicating the reason for
such a conclusion shall be prepared.
48.OFFICE AUDITSWhen the tax authorities request that taxpayers, parties jointly and severally liable with
them, or third parties submit reports, data or documents or ask that accounting records or a portion thereof
be submitted for the exercise of their review powers unrelated to a field audit, the following provisions will be
abided by:
I. Notification of the request shall be given to the taxpayer in accordance with article 134 of this Code.
II. The request will indicate the location where the reports or documents are to be submitted, as well as the
term for doing so.
III. The reports, books or documents in question must be submitted by the person to whom the request was
addressed or by said person’s representative.
IV. After reviewing the reports, data, documents or accounting records requested from taxpayers, parties
jointly and severally liable with them, or third parties, the tax authorities shall prepare an audit report
detailing the acts or omissions detected that constitute a failure to comply with tax provisions by the taxpayers
or the parties jointly and severally liable with them, who may be notified in accordance with article 134 of this
Code.
V. When the tax authorities have no observations, they will notify taxpayers or the party jointly and severally
liable with them, through an official letter, of the conclusion of the office audit of the documents that were
submitted.
VI. Notification of the audit report referred to in (IV) of this Article will be given in accordance with terms of,
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and at the location specified in (I) of this Article. The taxpayer or the party jointly and severally liable with the
taxpayer will have a term of twenty days following the day on which the notification of the audit report takes
effect to submit documents, books or records that rebut the acts or omissions reported therein, as well as to
elect to correct their tax-related irregularities. If more than one year is under review -or if the review
encompasses, in addition to one or more years, portions of another year- the term will be extended by fifteen
days, provided that the taxpayer submit a notice within the initial twenty-day term.
The taxpayer will be deemed to have accepted the acts or omissions recorded in the audit report if the
taxpayer fails to submit documentation rebutting such acts or omissions during the period granted to file such
documentation.
The term indicated in the first and second paragraphs of this section is independent from that set forth in
Article 46-A of this Code.
VII. When the review set forth in (IV) of this article is related to the exercise of the powers referred to in
articles 179 and 180 of the Income Tax Law, the term referred to in the preceding section shall be two months
and may be extended, on a single occasion, for one month, if the taxpayer so requests.
VIII. During the term for rebutting the acts or omissions recorded in the audit report referred to in (VI) and
(VII), taxpayers may elect to correct their tax-related irregularities regarding the different contributions under
review, by filing the tax-irregularity correction form, a copy of which they are to provide to the reviewing
authorities.
IX. If the taxpayer fails to completely correct his tax irregularities in accordance with the audit report or to
rebut the acts or omissions recorded therein, an assessment determining the unpaid contributions or levies
will be issued. Notification of this assessment will be given to the taxpayer in accordance with, and at the
location specified in, (I) of this Article.
DOCUMENTATION REGARDING BANK ACCOUNTS
For the purposes of paragraph one of this Article, the documentation or information that may be requested by
the tax authorities is considered to include documentation or information relative to the taxpayer’s bank
accounts.
49.FIELD AUDITS TO VERIFY THE ISSUANCE OF SUPPORTING DOCUMENTATION FOR TAX PURPOSES,
NOTICES TO THE FEDERAL TAXPAYER REGISTRY, DOCUMENTATION OF MERCHANDISE, AND TAX STAMPS OR
SEALSFor the purposes of Article 42 (V) of this Code, field audits to verify the issuance of supporting
documentation for tax purposes, notices to the federal taxpayer registry, documentation of merchandise, and
tax stamps or seals will be carried out as follows:
I. They shall be conducted at the tax domicile, establishments, branches, premises, and permanent and
semi-permanent street stands of taxpayers -provided that they are open to the general public- where transfers
of property are made, services are provided, or the temporary use and enjoyment of goods is contracted, as
well as at locations where merchandise is stored or where the activities related to concessions, authorizations
or any other record or registry for customs purposes are conducted.
II. When the inspectors arrive at the location where the proceeding is to be conducted, they will deliver the
inspection order to any of the following persons: to the taxpayer subject to review, to said person’s legal
representative, to the manager, or to the person in charge of the location being inspected. The inspection will
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be carried out in the presence of the person to whom they deliver the instruction.
III. The inspectors must identify themselves to the person in whose presence the proceeding will be carried
out and instruct him to appoint two witnesses; if these appointments are not made, or the persons who are
appointed do not agree to act as witnesses, the inspectors will appoint two witnesses, and will record this fact
in the report that they prepare. However, this circumstance will not nullify the results of the inspection.
IV. Whenever a field audit to verify the issuance of supporting documentation for tax purposes, notices to the
federal taxpayer registry, documentation of merchandise, and tax stamps or seals is conducted, a report will
be prepared detailing the acts or omissions detected by the inspectors, in accordance with this Code and the
Regulations thereto or, if applicable, the irregularities detected during the inspection.
V. If the taxpayer subject to the inspection, the person in whose presence the proceeding was conducted, or
the witnesses refuse to sign the report, or if the taxpayer subject to the inspection or the person in whose
presence the proceeding was conducted refuses to accept a copy of it, this fact will be recorded in the report
and will not affect the validity and probative value thereof. The audit will then be deemed to have concluded.
VI. If as a result of the audit referred to in this Article, the authorities become aware of failures to comply with
tax provisions, they will proceed to formulate the corresponding ruling. Before doing so, the authorities must
give the taxpayer a term of three business days to rebut the violation committed by submitting evidence and
formulating arguments. If the taxpayer subject to the audit is found not to be registered at the Federal
Taxpayer Registry, the authorities will request the data needed to register him, without prejudice to any
penalties and other legal consequences that may derive from said omission.
The ruling referred to in the preceding paragraph must be issued within a term of not more than six months as
of the expiration of the term indicated in the preceding paragraph.
50.TERM TO ISSUE TAX ASSESSMENTS When, in conducting field audits or exercising the review powers
referred to in article 48 of this Code, the tax authorities become aware of acts or omissions implying a failure
to comply with tax provisions, they shall assess the unpaid contributions in a ruling, which shall be notified in
person to the taxpayer or through the tax mailbox, within a maximum term of six months from the date of the
final field audit report or, in the case of a review of taxpayer accounting records at the offices of the tax
authorities, from the date on which the deadlines set forth in article 48 (VI) and (VII) of this Code expire.
SUSPENSION OF TERM
The term for issuing the ruling referred to in this Article will be suspended in the cases set forth in Article 46-A
(I), (II) and (III) of this Code.
SUSPENSION OF TERM WHEN THE TAXPAYER BRINGS ACTION
If during the term for issuing the ruling in question, a taxpayer brings action in Mexico or abroad against the
final field audit report or the audit report derived from an office audit, as the case may be, said term will be
suspended from the date on which said action is brought until the definitive ruling on said action is delivered.
When the authorities fail to issue the corresponding ruling within the aforementioned term, the order and the
proceedings derived therefrom during the audit or review in question will cease to have effect.
TERM FOR CHALLENGING AN ASSESSMENT
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Said ruling must indicate the term during which the ruling may be challenged through an administrative appeal
and an administrative litigation. If the ruling fails to indicate the term in question, the taxpayer will have twice
the amount of time set forth in legal provisions to bring an administrative appeal or to commence an
administrative litigation.
51.ASSESSING CONTRIBUTIONS OR LEVIES THROUGH A RULINGTax authorities that, in exercising the review
powers referred to in Article 48 of this Code, detect acts or omissions consisting of a failure to comply with tax
provisions will determine the unpaid contributions or levies through a ruling.
ACTS OR OMISSIONS OF WHICH THE AUTHORITIES BECOME AWARE THROUGH THIRD PARTIES
When the tax authorities learn through third parties of acts or omissions consisting of a failure to comply with
tax obligations by a taxpayer, or through a party jointly and severally liable with said taxpayer and who is
subject to the review powers referred to in Article 48, the authorities will inform the taxpayer of this finding
through an audit report, to allow the taxpayer to submit documentation to rebut the facts recorded in the
audit report, within the term referred to in Article 48 (VI).
52.OPINIONS PREPARED BY PUBLIC ACCOUNTANTS Unless otherwise demonstrated, the following shall be
presumed to be true: facts stated in public accountants’ reports relative to taxpayers’ financial statements or
to dispositions of shares executed by such taxpayers; facts stated in any other accountant’s reports with tax
consequences or related to compliance with tax provisions; or facts stated in the clarifications that said
accountants prepare regarding their reports, provided that the following requirements are complied with:
REGISTRATION OF THE PUBLIC ACCOUNTANT
I. The public accountant who prepared the report shall be registered for such purpose with the tax authorities,
in accordance with the Regulations of this Code. This registration may only be obtained by:
a) Mexican nationals who hold an undergraduate degree in public accounting registered at the Ministry of
Public Education [Secretaría de Educación Pública] and who, for at least three years before submitting the
corresponding registration application, have been members of a professional association recognized by the
same Ministry.
The persons referred to in the preceding paragraph, in addition, shall have a certification issued by a
professional association of public accountants registered with and authorized by the Ministry of Public
Education. Only certifications issued to public accountants by certifying bodies that have obtained an
Acknowledgment of Eligibility from the Ministry of Public Education shall be valid. In addition, public
accountants shall have a minimum of three years’ experience participating in the draft of tax reports.
b) Foreigners entitled to prepare accountants’ reports in accordance with international treaties to which
Mexico is a party.
c) Parties who have fully complied with their tax obligations pursuant to article 32-D of this Code. To this end,
they shall produce a valid document, issued by the Tax Administration Service, containing an opinion on
compliance with tax obligations.
CANCELLATION OF THE REGISTRATION OF AN ACCOUNTANT WHO HAS NOT PREPARED A TAX OPINION OR
DECLARATION FOR FIVE YEARS
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The registration given to public accountants who prepare reports for tax purposes shall be canceled from the
roster of authorized public accountants maintained by the tax authorities in the case of accountants who have
not prepared reports on taxpayers’ financial statements, on taxpayers’ dispositions of shares or any other
reports with tax consequences for a period of five years.
The five-year period referred to in the preceding paragraph shall begin on the day after the last report
prepared by a public accountant is submitted.
PROCEDURE FOR CANCELLING THE REGISTRATION OF AUTHORIZED PUBLIC ACCOUNTANTS
In such cases, written notice shall immediately be given to the public accountant, to the professional
association and, as applicable, to the confederation of professional associations to which the public
accountant belongs. The public accountant may request that the cancellation from the aforementioned roster
cease to have effect, provided that he does so in writing within 30 business days after the date on which he
receives the notice referred to in this paragraph.
TAX OPINION IN ACCORDANCE WITH THE REGULATIONS OF THE FEDERAL FISCAL CODE AND AUDITING
STANDARDS
II. Reports shall be prepared in accordance with the Regulations of this Code and the auditing standards
regarding the professional capacity, independence, and impartiality of public accountants, the work that they
perform, and the information that they submit in connection with such work.
REPORT ON REVIEW OF THE TAXPAYER’S TAX SITUATION
III. The public accountant shall issue, along with his report, a review report on the taxpayer’s tax situation,
which shall include, under oath, the information described in the Regulations of this Code.
INFORMATION BECAUSE OF THE APPLICATION OF A CRITERION NOT FOLLOWED BY THE TAX AUTHORITIES
In addition, in said report the public accountant shall indicate if the taxpayer included information in the
report regarding the application of any criteria other than the criteria made known by the tax authorities in
accordance with article 33(I)(h) of this Code.
ELECTRONIC FILING OF THE TAX REPORT
IV. Reports shall be submitted electronically in accordance with the relevant general rules issued by the Tax
Administration Service.
V. Public accountants must have fully complied with their tax obligations through the month of submission of
the relevant report, pursuant to article 32-D of this Code. To this end, they shall show to private parties a valid
document issued by the Tax Administration Service, containing an opinion on compliance with tax obligations.
SCOPE OF OPINIONS
The opinions or interpretations contained in accountants’ reports shall not be binding on the tax authorities.
Accountants’ reports and other documents relative thereto may be reviewed before or at the same time as
the other review powers regarding the taxpayer or parties jointly and severally liable with them are exercised.
PENALTIES FOR PUBLIC ACCOUNTANTS
When a registered public accountant fails to comply with the provisions of this article, the Regulations of this
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Code or the general rules issued by the Tax Administration Service; or to abide by auditing standards and
procedures, the tax authorities, after hearing such public accountant, shall call upon him to do so, warn him,
or suspend the effects of his registration for up to three years, in accordance with this Code and the
Regulations thereof. In cases of repeat offenses or if the accountant commits a tax offense, or fails, after
receiving a request from the authorities, to show the working papers he used in connection with an audit
practiced on a taxpayer’s financial statements for tax purposes, his registration shall be definitively canceled.
In such cases, written notice shall immediately be given to the professional association and, as applicable, to
the confederation of professional associations to which the public accountant belongs. The Tax Administration
Service shall follow the procedure described below when exercising the authority conferred thereupon by this
paragraph:
a) Once an irregularity has been found, such situation shall be notified to the registered public accountant
within a term not to exceed six months, counted from the end of the revision of the report, so that he may
express defense arguments in writing and offer and produce any evidence deemed convenient, within fifteen
days following the effective date of such notification.
b) Once the period for evidence described in the preceding section has concluded, the tax authority shall
deliver the relevant ruling, considering the elements available in the corresponding dossier.
c) Rulings upon the procedure shall be notified within a term not to exceed twelve months, counted from the
day following the day when the term described in (I) hereof expires.
REGISTRATION OF ACCOUNTING FIRMS
Associations and partnerships governed by civil law, made up of firms of registered public accountants, whose
members obtain authorization to prepare reports referred to in paragraph one of this article shall register
before the competent tax authorities, in accordance with the Regulations of this Code.
CANCELLATION OF THE REGISTRATION OF A PUBLIC ACCOUNTANT WHO FAILS TO COMPLY WITH
INDEPENDENCE REQUIREMENTS
When a report is prepared in violation of the independence requirements that apply to a public accountant or
the legal entity to which the public accountant belongs or of which he is a member, the public accountant’s
registration shall be canceled, after a hearing has been held, in accordance with the procedure set forth in the
Regulations of this Code.
52A.PROCEDURE TO REVIEW A TAX REPORT AND OTHER INFORMATION Tax authorities who, in exercising
their review powers, review tax reports and other information referred to in this article and the Regulations of
this Code shall abide by the following:
REQUEST FOR INFORMATION FROM A PUBLIC ACCOUNTANT
I. The public accountant who prepared the report shall firstly be asked to:
a) Provide any information that this Code and its Regulations require to be included in financial statements
audited for tax purposes.
b) Show the working papers prepared in connection with the audit that was practiced. In all events, said
papers are understood to be the property of the public accountant.
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c) Provide any information considered relevant for ensuring that the taxpayer’s tax obligations have been
fulfilled.
REVIEW WITH THE PUBLIC ACCOUNTANT WHO PREPARED THE TAX OPINION
The review referred to in this section shall be conducted with the public accountant who prepared the report.
This review must take no longer than six months as of when notification of the request for information is given
to the public accountant.
CASES IN WHICH THE SAME REPORT CANNOT BE REVIEWED
When the authorities, within the aforementioned term, do not directly request that the taxpayer provide the
information referred to in (c) of this section or do not directly exercise, with regard to the taxpayer, the
powers referred to in (II) of this article, they shall not be able to review the same report again, except in the
case of facts other than those already reviewed.
REQUESTS FOR INFORMATION FROM THE TAXPAYER
II. Once the authorities have requested that the public accountant who prepared the report submit the
information and documents referred to in the preceding section, and after having received them or
determined that they were insufficient for assessing the taxpayer’s tax situation; or if they are not submitted
within terms set forth in article 53-A of this Code; or if said information and documents are incomplete, the
aforementioned authorities may, at their discretion, directly exercise their review powers with regard to the
taxpayer.
REQUEST FOR INFORMATION FROM THIRD PARTIES
III. The tax authorities may, at any time, request that third parties related to, or parties jointly and severally
liable with, the taxpayer submit information and documentation to verify if the data included in the report and
other documents are accurate. In such cases, the respective request shall be made in writing, and notification
of a copy thereof shall be served to the taxpayer.
INFORMATION RELATED TO THIRD PARTIES
Field audits with regard to or requests for information from a taxpayer who has audited financial statements in
accordance with this Code, conducted with the sole purpose of obtaining information regarding a third party,
shall not be considered a review of the report.
The term referred to in paragraph two of (I) of this article is independent from that set forth in article 46-A of
this Code.
The review powers referred to in this article may be exercised without prejudice to the provisions of the
second paragraph of article 42 of this Code.
CASES IN WHICH THE ESTABLISHED SEQUENCE IS NOT TO BE FOLLOWED
For the exercise of review powers by the tax authorities, the sequence set forth in this article shall not to be
followed in the following cases:
a) The report contains an abstention of opinion, a negative opinion, or safeguards that have tax consequences.
b) Tax deficiencies have been determined and have not been paid in accordance with the penultimate
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paragraph of article 32-A of this Code.
c) The report has no tax consequences.
d) The public accountant who prepared the report is not authorized or his registration has been suspended or
canceled.
e) The public accountant who prepared the report vacates his tax domicile, without filing the notice of change
of domicile in accordance with the Regulations of this Code.
f) The scope of verification actions is foreign-trade duties or levies; tariff classification; fulfillment of non-tariff
restrictions or regulations; or legal importation, possession, or presence in Mexican territory of goods
originating abroad.
g) The scope of the verification actions is the effects of an exclusion of companies or the integrating company
stops determining integrated taxable income.
h) In the case of revision of items modified by a taxpayer that require the submission of amended tax returns,
after the issuance of the report on the year to which such modifications correspond.
i) When the certificate of digital stamp for issuing digital tax invoices through the Internet held by the taxpayer
under review has been rendered ineffective.
j) In the case of electronic audits, described in article 42(IX) of this Code.
k) When the election described in 32-A of this Code has been made and yet, the report on financial statements
is submitted late.
l) For each operation, failing to provide the information referred to in article 31-A of this Code or to provide it
incomplete, with mistakes, inconsistencies or in a manner other than that indicated in the tax provisions.
REVIEW OF MONTHLY OR ESTIMATED TAX PAYMENTS
In the case of a review of monthly or estimated tax payments, the sequence set forth in this article shall apply
only regarding payments due in periods on which a report has already been submitted.
53.TIME LIMITS FOR SUBMITTING DATA, DOCUMENTS, ETC.If in connection with their review powers, tax
authorities request that taxpayers, parties jointly and severally liable with them, or third parties submit data,
reports or documents, the following rules will be abided by:
TIME LIMITS
The following time limits will apply:
a) Records and ledgers that are part of the taxpayer’s accounting records and records that are requested
during the course of a field audit must be submitted immediately, as must the diagrams and the design of the
electronic-registering system, if applicable.
b) Six days, calculated starting on the day after the notification of the respective request takes effect, when
taxpayers are required to produce documents during a field audit and the taxpayer is bound to have such
documents in his possession.
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c) In other cases, fifteen days, calculated starting on the day after notification of the respective request takes
effect.
EXTENSIONS OF TIME LIMITS
The tax authorities may extend the time limits referred to in this subsection by ten days, in the case of reports
whose contents are difficult to provide or to obtain.
53A.TERM FOR A PUBLIC ACCOUNTANT WHO ISSUED A REPORT TO SUBMIT INFORMATION When the tax
authorities review an accountant’s report and other information referred to in article 52 of this Code and
request information or documentation from the registered public accountant who prepared said report or
other information, such information or documentation shall be submitted within the following terms:
I. Six days, in the case of working papers prepared in connection with the report. When the domicile of a
registered public accountant is in a locality other than that of the requesting authorities, the term shall be
fifteen days.
II. Fifteen days, in the case of other documentation or information in the possession of the taxpayer and
related to the report.
53B.PROCEDURE TO PERFORM ELECTRONIC AUDITS For purposes of the provisions of article 42(IX) of this
Code, electronic audits shall be performed in accordance with the following rules:
PROVISIONAL RULING INCLUDING A PRE-ASSESSMENT
I. Based on the information and documentation in their possession, tax authorities shall disclose the facts
arising in the failure to make the payments of contributions and benefits or when having other irregularities,
through a provisional resolution that, as the case may be, may be accompanied by a pre-settlement official
communication, when the facts indicated therein suggest the payment of any tax credit.
NOTIFICATION OF PRE-SETTLEMENT WHICH WILL BE CONSIDERED DEFINITIVE
(1)Repealed.
(1) Author´s Note: Second paragraph of section I. repealed from January 1, 2017
TERM TO SUPPLY INFORMATION AND DOCUMENTATION
II. In the provisional ruling, the taxpayer, party jointly and severally liable, or third party shall be required to
express defense arguments and produce information and documentation aimed to rebut the irregularities or
to prove payment of the contributions or levies described therein, within a term of fifteen days, counted from
the day following the notification of such ruling.
If the taxpayer agrees the facts and irregularities embodied in the provisional resolution and in the
pre-settlement official communication, it may choose to correct its tax situation within the period of time
indicated in the foregoing paragraph, by fully paying the unpaid contributions and benefits, along with the
accessories thereof, under the terms included in the pre-settlement official communication, in which event, it
shall have the benefit of paying a fine equivalent to 20% of the unpaid contributions.
ADDITIONAL ELEMENTS THAT NEED TO BE CONFIRMED
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III. Once the evidence provided by the taxpayer has been received and analyzed, within the ten days following
expiry of the term scheduled in section II of this Article, if the tax authority identifies additional elements that
need to be verified, it may act individually according to any of the following procedures:
SECOND TAXPAYER REQUEST
a) A second request will be made to the taxpayer, which must be dealt with within a period of ten days
following notification of the second request.
INFORMATION AND DOCUMENTATION FOR A THIRD PARTY
b) Information and documentation for a third party will be requested, a situation that must be notified to the
taxpayer within the ten days following the request for information.
The third party must attend to the application within the ten days following notification of the request; the
taxpayer must be made aware of the information and documentation provided by the third party within the
ten days following the day on which the third party has provided it, for which the taxpayer will have a period
of ten days following the day on which it was notified about the additional information from the third party, to
state what they are entitled to state.
MAXIMUM PERIOD FOR THE ISSUANCE AND NOTIFICATION OF THE RESOLUTION
IV. The authority will have a maximum of forty days for the issuance and notification of the resolution based
on the information and documentation contained in the file. The calculation of this period, where applicable,
will commence when:
a) The period scheduled within section II of this Article has expired, or, where applicable, the evidence offered
by the taxpayer has been submitted
b) The period scheduled within section III, subsection a) of this Article has expired, or, where applicable, the
evidence offered by the taxpayer has been submitted, or
c) The 10-day period scheduled within section III, subsection b) of this Article, for the taxpayer to state what
they are entitled to state with regard to the information or documentation provided by the third party, has
expired.
PROVISIONAL RESOLUTION AND NOTICE OF PRE-SETTLEMENT THAT WILL BECOME DEFINITIVE
Repealed.
EXPIRATION OF TERMS
Once the terms granted to taxpayers to defend themselves against the facts or deficiencies made known
during the exercise of review powers described in article 42(IX) of this Code have expired, the right to do so
shall be forfeited.
FILINGS, ACTS AND RULINGS TO BE NOTIFIED AND SUBMITTED THROUGH THE TAX MAILBOX
Administrative acts and rulings, as well as taxpayers’ filings described in this article shall be notified and
submitted in digital documents through tax mailbox.
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DEADLINE FOR CONCLUDING THE ELECTRONIC REVISION PROCEDURE
The tax authorities must conclude the electronic revision procedure to which this Article refers within a
maximum time-frame of six months following notification of the provisional resolution, except regarding
foreign trade, in which case the time frame may not exceed two years. The deadline for concluding the
electronic revision period to which this paragraph refers will be suspended in the cases indicated in sections I,
II, III, V and VI and the penultimate paragraph of Article 46-A of this Code.
53C.REVIEW OF ONE OR MORE SPECIFIC ITEMS OF ONE OR MORE CONTRIBUTIONS OR LEVIES THAT WERE
NOT PREVIOUSLY REVIEWED With regard to the review powers described in article 42(II), (III) and (IX) of this
Code, the tax authorities may review one or more specific items or elements, corresponding to one or more
contributions or levies that have not been previously reviewed, without any limitation other than those set
forth article 67 of this code.
REVISION IN CASES OF DIFFERENT FACTS
When different facts are proven, the tax authority shall be able to review again the same specific items or
elements of a contribution or levy for the same period and, when applicable, it shall be able to assess tax
deficiencies or deficiencies of levies stemming from such facts.
VERIFICATION OF DIFFERENT FACTS
Proof of different facts shall be based on the information, data or documents from third parties; on the
information provided by private parties in amended returns that are submitted; or in documentation
submitted by taxpayers within defense procedures initiated by them that was not presented to the tax
authorities during the exercise of review powers set forth in tax provisions, unless in this last case, the
authority did not object to the relevant document for being false in such defense procedure, despite being
able to do so or, when it did but such objection was overruled in the relevant ancillary procedure.
53D.THIRD-PARTY ASSISTANCE FOR SAMPLING OR THE ANALYSIS, IDENTIFICATION AND COUNTING OF
GOODS OR MERCHANDISE THAT ARE DIFFICULT TO IDENTIFY OR HANDLE In relation to the verification
powers established in Article 42, sections III, V and VI of this Code, the tax authorities may be assisted by third
parties for sampling or the analysis, identification and counting of goods or merchandise that are difficult to
identify or handle.
Sampling will be conducted according to the following procedure:
I. It will be done in three times, unless it is not possible, due to its nature or volume.
All samples must be identical. If there are multiple varieties of the goods or merchandise, samples will be
taken from each of them;
II.The tax authority will assign a registration number corresponding to the samples obtained.
Each container from which the samples are collected must contain the assigned sample number, in
accordance with the provisions of this section, along with the name of the good or merchandise in question.
A sample will be used for analysis, and another will remain under the custody of the tax authority involved in
the sampling process. A third will be delivered to the taxpayer, his/her legal representative or the person with
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whom said process was organized; and
III. The tax authority will publish the sampling results.
The tax authority send a notice regarding the result corresponding to the interested party before the partial
publishing of the final partial results or of the issuing of the resolution referred to in Article 42, section V,
subsection b) of this Code. Thus, this interested party may provide evidence and formulate the rebuttals
entitled to him/her within the period established in Articles 46, section IV, second paragraph, or Article 49,
Section VI of this Code, as appropriate.
Third parties assisting the tax authorities, under the terms of this article, must comply and adapt their actions
to the requirements of the general rules issued by the Tax Administration Service.
54.ACTS OR OMISSIONS DETECTED BY FOREIGN TAX AUTHORITIESIn assessing unpaid contributions, the
Ministry of the Treasury and Public Credit will deem that acts or omissions detected by foreign tax authorities
are true and accurate, unless demonstrated otherwise.
55.CALCULATION OF TAX PROFIT AND OTHER VALUES BASED ON PRESUMPTIONSThe tax authorities may
calculate, based on presumptions, the tax profit or the distributable balance of persons who are subject to
taxation in accordance with Title III of the Income Tax Law, as well as their income and the value of the
activities or assets on which they are required to pay contributions, when:
OBJECTION TO A REVIEW
I. A taxpayer objects to or obstructs the tax authorities’ initiation or exercise of review powers, or fails to file
the annual return corresponding to any contribution up until the moment when the exercise of said powers
begins, provided that more than one month has elapsed from the end of the period for filing the return in
question. This section is not applicable to social security contributions.
MISSING ACCOUNTING RECORDS OR DOCUMENTATION
II. The taxpayer fails to submit accounting ledgers and records or supporting documentation corresponding to
more than 3% of any of the items covered by his returns, or to provide reports on his compliance with tax
provisions.
IRREGULARITIES IN ACCOUNTING RECORDS
III. Any of the following irregularities occurs:
a) Transactions, income or purchases are not recorded, or costs are altered, and the value of these omissions
is equivalent to more than 3% of such items declared in the year.
b) Nonexistent purchases or expenses or services have been recorded.
c) Records of stocks that should appear in the inventory book are missing or have been altered, or such stocks
are recorded at prices other than the cost price, and, in either case, the amount in question is greater than 3%
of the cost of the taxpayer’s inventories.
INVENTORY VALUATION
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IV. The taxpayer fails to comply with obligations on inventory valuation or to follow the procedure on
inventory controls set forth in tax provisions.
TAX SYSTEMS EQUIPMENT AND MACHINES
V. The taxpayer does not have tax-verification cash registers in operation or the tax-registration electronic
systems and equipment authorized by the tax authorities, or destroys or alters such cash registers, systems
and equipment, or prevents them from being used for their intended purpose.
OTHER ACCOUNTING IRREGULARITIES
VI. When other irregularities are detected in the taxpayer’s accounting records, making it impossible to
identify his transactions.
The calculation based on presumptions referred to in this Article will be applicable irrespective of any
penalties in which the taxpayer may incur.
56.PROCEDURES FOR ASSESSMENTS BASED ON PRESUMPTIONSFor the purpose of the assessments based on
presumptions referred to in the preceding Article, the tax authorities will calculate taxpayers’ gross income
and the value of the activities or assets on which contributions are to be paid for the year in question by
following, at their discretion, any of the following procedures:
I. By using the taxpayer’s accounting data.
II. By using the data in the annual returns corresponding to any contribution -whether of the same year or of
any other year- including any modifications to said returns by reason of the review authorities.
III. By using the information provided by third parties that have a business relationship with the taxpayer, in
response to a request from the tax authorities.
IV. By using other information obtained by the tax authorities in exercising their review powers.
V. By using indirect means of economic investigation, or any other kind of investigation.
VI. For the revenue and the value of the verified acts or activities, in accordance with section X of Article 42 of
this Code, the daily revenue amount will be calculated for the verified period, as appropriate, and will be
divided between the total number of verified days. The result obtained will be the average daily gross income
or of the value of the acts or activities, respectively, which will then be multiplied by the number of days in the
period or tax year under review for the presumptive determination referred to in this article.
57.PRESUMPTION OF WITHHOLDINGSThe tax authorities may calculate, based on presumptions,
contributions that should have been withheld, when withholdings and payments equivalent to more than 3%
of the withholdings paid have been omitted.
For the purposes of the calculations based on presumptions referred to in this Article, the tax authorities may
use, at their discretion, any procedure set forth in Article 56 (I) through (V) of this Code.
CALCULATION OF WAGE TAX, BASED ON PRESUMPTIONS
If the withholdings not paid correspond to payments referred to in Title IV, Chapter I, of the Income Tax Law
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and the withholding party has more than twenty employees, it will be presumed that the contributions that
must be paid are the following:
I. Withholdings resulting from applying the corresponding tax rate schedule to the upper limit of the group to
which, for the purposes of paying contributions to the Mexican Social Security Institute, each of the
withholding party’s employees belongs, calculated for the period under review.
II. If the withholding party did not pay contributions to the Mexican Social Security Institute for the
withholding party’s employees, the withholdings not paid will be calculated by applying the corresponding tax
rate schedule to an amount equivalent to four times the general minimum wage of the economic area of the
withholding party, calculated for the period under review, for each of the withholding party’s employees.
This Article is also applicable for calculations, based on presumptions, of the base of other contributions, when
the base is made up of the payments referred to in Title IV, Chapter I, of the Income Tax Law.
CALCULATION, BASED ON PRESUMPTIONS, OF CONTRIBUTIONS TO THE NATIONAL FUND FOR WORKER
HOUSING
Contributions not paid to the National Fund for Worker Housing [Instituto del Fondo Nacional de la Vivienda
para los Trabajadores] and set forth in Article 136 of the Federal Labor Law [Ley Federal del Trabajo] will be
calculated by applying a rate of 5% to an amount equivalent to four times the general daily minimum wage of
the economic area of the employer, calculated for the period under review, for each of the employer’s
employees.
58.PRESUMPTION OF TAX PROFIT To presumptively calculate a taxpayer’s tax profit described in the Income
Tax Law, the tax authorities may multiply gross income, either declared or determined based on
presumptions, by the 20% margin or the margin that corresponds to the activities indicated below:
I. 6% shall be applied to the following lines of business:
Commercial: Gasoline, oil and other mineral fuels.
II. 12% shall be applied in the following cases:
Industrial: Palm and straw hats.
Commercial: Groceries with sale of grains, seeds and dried peppers, sugar, meat in its natural state; cereals
and grains in general; natural milk, corn-tortilla dough, bread; theater and lottery tickets.
Agricultural: Cereals and grains in general.
Livestock: Production of natural milk.
III. 15% shall be applied to the following lines of business:
Commercial: Groceries with sale of domestically produced wines and liquors; charcuterie; coffee for domestic
consumption; candies, sweets, marshmallow, and chocolates; vegetables, sherbet and ice cream; alimentary
crackers, cookies and pastas; bottled soft drinks and beer; ice, soaps and detergents; books, paper and
stationery supplies; garments, cotton articles and cloth; sporting goods; fur skins and leather; products from
seas, lakes and rivers; pharmaceutical or chemical products or substances; candles and candlesticks; cement,
lime and sand, explosives; hardware and paint products; iron and steel; paints and varnishes; glass and other
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construction materials; tires and tire tubes; automobiles, trucks, spare parts and related articles, except for
accessories.
Agricultural: Coffee for domestic consumption and vegetables.
Fishing: Products from seas, lakes, lagoons, and rivers.
IV. 22% shall be applied to the following categories:
Industrial: Dough for low-priced bread and corn tortillas.
Commercial: Performances at arenas, movie theaters, and sports fields.
V. 23% shall be applied to the following lines of business:
Industrial: Sugar, natural milk; vegetal oils; coffee for domestic consumption; grinding processing of nixtamal,
and grinding of wheat and rice; alimentary cookies, crackers and pastas; soaps and detergents; garment,
cloths, and cotton articles; sporting goods; fur skins and leather; footwear in general; explosives, weapons,
and ammunitions; iron and steel; construction of real property; paint and varnishes, glass and other
construction materials; furniture of common wood; extraction of rubber and resins; candles and candlesticks;
printing; lithography and binding.
VI. 25% shall be applied to the following categories:
Industrial: Salt extraction and refining, extraction of metals and fine woods, and mining-metallurgical plants.
Commercial: Restaurants and funeral agencies.
VII. 27% shall be applied to the following lines of business:
Industrial: Candies, marshmallows, sweets and chocolates; beer; alcohol; perfumes, essences, cosmetics, and
other toiletries; musical instruments, discs, and related articles; jewelry and timepieces; paper and paper
articles; articles made of polyethylene or synthetic or natural rubber; tires and tire tubes; automobiles, trucks,
spare parts and other related articles.
VIII. 39% shall be applied to the following lines of business:
Industrial: Housing subdivisions and cement factories.
Commercial: Commission agents and granting the temporary use and enjoyment of real estate.
IX. 50% shall be applied to the provision of independent personal services.
DETERMINATION OF TAXABLE INCOME
Taxable income shall be obtained by reducing from tax profit, calculated in accordance with this article, the tax
loss carryforwards from previous years.
58A.RE-DETERMINATION OF TAX PROFIT OR LOSS BY TAX AUTHORITIES The tax authorities may modify tax
profits or losses described in the Income Tax Law by using presumptions to estimate the price for which
taxpayers purchase or dispose of goods, as well as the consideration amount of transactions other than
dispositions, whenever:
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NONMARKET VALUES
I. When the agreed price of the transactions in question is below the market price, or the acquisition price is
higher than the agreed price.
SALE AT OR BELOW COST
II. When goods are disposed of at or below cost, unless the taxpayer demonstrates that the disposition was
made at market price on the date of the transaction, or that the goods decreased in value, or there were
circumstances making it necessary to carry out the disposition in such conditions.
FOREIGN TRADE TRANSACTIONS
III. In the case of import or export transactions, or, in general, of payments abroad.
For the purposes of the preceding paragraph, the tax authorities may take the following into account:
a) Current prices in domestic or foreign markets, and, in lack thereof, the price indicated in an appraisal that
tax authorities carry out themselves or that which they order to be carried out.
b) The cost of the goods or services, divided by the result of one (1) minus the gross profit percentage. The
gross profit percentage shall be calculated either under article 60 or article 58 of this Code. For the purposes of
this subsection, cost shall be determined according to generally accepted accounting principles;
c) The price at which a taxpayer disposes of goods acquired from another person, multiplied by the result of
one (1) minus the coefficient that would be used to calculate the taxpayer’s tax profit in accordance with
article 58 of this Code.
59.ASSESMENTS, BASED ON PRESUMPTIONS, BY THE TAX AUTHORITIESTo verify the items of income, the
value of the acts, activities or assets subject to payment of contributions, as well as the fulfillment of the tests
necessary to apply the various rates set forth in the tax provisions, the tax authorities shall presume, unless
otherwise is proven, that:
INFORMATION IN ACCOUNTING RECORDS, ETC.
I. That the information contained in accounting records, supporting documentation, and correspondence in
the taxpayer’s possession corresponds to transactions entered into by the taxpayer, even when said
documents do not bear the taxpayer’s name or bear the name of another party, provided that it is
demonstrated that at least one of the transactions or activities referred to in said documents was conducted
by the taxpayer.
INFORMATION IN ACCOUNTING SYSTEMS
II. That the information contained in accounting systems under the taxpayer’s name and in the possession of
persons who work for the taxpayer or of shareholders or owners of the enterprise corresponds to transactions
carried out by the taxpayer.
BANK ACCOUNT DEPOSITS
III. That deposits in the taxpayer’s bank account not reflected in the accounting records that the taxpayer is
required to maintain represent income and correspond to activities on which contributions must be paid.
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For the purposes of this section, a taxpayer is considered to have failed to record bank account deposits if the
taxpayer is required to maintain accounting records and fails to submit such accounting records to the
authorities when the latter are exercising their review powers.
DEPOSITS INTO ACCOUNTS OF PERSONS NOT REGISTERED AT THE FEDERAL TAXPAYER REGISTRY
In addition, deposits made in a fiscal year for a total of more than $1,579,000.00 into the bank accounts of a
person not registered at the Federal Taxpayer Registry or not required to keep accounting records will be
presumed to correspond to income and to the value of activities on which contributions must be paid.
INFORMATION TO THE TAX ADMINISTRATION SERVICE ON DEPOSITS
The preceding paragraph will not apply if, before the authorities begin to exercise their review powers, the
taxpayer informs the Tax Administration Service of deposits that the taxpayer has made and complies with all
the requirements that said agency sets forth through general rules.
DEPOSITS INTO PERSONAL CHECKING ACCOUNTS
IV. That deposits into personal checking accounts of managers, administrators, or third parties correspond to
the enterprise’s income and the value of activities on which contributions must be paid, when said parties
make payments of the enterprise’s debts with checks drawn on said accounts or deposit into said accounts
amounts that correspond to the enterprise and the latter fails to enter the amounts in its accounting records.
DIFFERENCE BETWEEN ASSETS REFLECTED IN ACCOUNTING RECORDS AND ACTUAL ASSETS
V. That differences between assets reflected in accounting records and actual assets correspond to income
and the value of activities on which contributions must be paid for the last year under review.
CHECKS ISSUED TO SUPPLIERS OF GOODS OR PROVIDERS OF SERVICES
VI. That checks issued against the taxpayer’s accounts to its suppliers or services providers that do not
correspond to transactions posted in its accounting records are payments for merchandise acquired or for
services on which the taxpayer obtained income.
VII. Repealed
ASSETS POSSESSED BY THE TAXPAYER ARE OWNED BY THE TAXPAYER
VIII. That the inventories of raw materials, semifinished and finished products, fixed assets, deferred charges
and deferred expenses in the taxpayer’s possession, as well as the land where the taxpayer conducts his
activity are owned by the taxpayer. The assets referred to in this paragraph will be valued at market prices
and, in the absence of such prices, at appraised value.
ASSETS TRANSFERED WITHIN THE NATIONAL TERRITORY THAT WERE NOT EXPORTED
IX. The goods the taxpayer claims to have exported were sold within the national territory and were not
exported, when upon request form the tax authorities, the taxpayer fails to produce documentation or
information evidencing the following:
a) The actual acquisition of the relevant good or, if applicable, the raw material; and the actual existence of
the installed capacity to manufacture or transform the good the taxpayer claims to have exported.
b) The means the taxpayer used to store the good claimed to be exported or a justification of the causes that
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made such storage unnecessary.
c) The means the taxpayer used to transport the good abroad. In cases where the taxpayer did not transport
such good, he shall demonstrate the condition under which the good was actually delivered as well as the
identity of the person who received it.
The presumption referred to in this section shall be effective even if the taxpayer holds the export customs
declaration form demonstrating customs clearance of the good.
60.INCOME FROM ACQUISITIONS NOT RECORDEDIf the taxpayer fails to post acquisitions in his accounting
records and the acquisitions were assessed by the tax authorities, the goods acquired and not posted will be
presumed to have been sold. The amount of the sale will be considered to be that determined in the following
operations:
I. The calculated acquisition amount, including the agreed price and the contributions, normal or past-due
interest, contractual penalties, and any other items paid as a result of the acquisition, is multiplied by the gross
profit percentage applicable to the taxpayer.
II. The resulting amount will be added to the calculated acquisition amount and the sum will be the value of
the sale.
The gross profit percentage will be obtained from the data in the taxpayer’s accounting records in the year in
question and will be calculated by dividing said gross profit by the cost determined by or for the taxpayer. For
the purposes of this section, cost will be determined according to generally accepted accounting principles. If
the cost cannot be determined, gross profit will be understood to be 50%.
EXCEPTION
The calculation based on presumptions set forth in this Article will not apply if the taxpayer demonstrates that
the acquisitions were not recorded because of acts of God or events of force majeure.
INCOME ON INVENTORY SHORTAGES
The same procedure will be followed to calculate the sale value of assets missing from inventories. In such
cases, if the acquisition amount cannot be calculated, the amount will be considered to be that corresponding
to assets of the same kind acquired by the taxpayer in the year in question and, in the absence of such
acquisitions, the market or appraised value of the assets.
61.CALCULATION OF INCOME BASED ON PRESUMPTIONSWhenever the grounds for assessments based on
presumptions referred to in Article 55 of this Code apply to a taxpayer, and the taxpayer’s income as well as
the value of the activities on which contributions must be paid cannot be verified for the period under review,
these amounts will be presumed to be equal to the result of one of the following operations:
RECONSTRUCTION OF TRANSACTIONS
I. If transactions corresponding to at least thirty days, as close as possible to the end of the year, can be
reconstructed based on the taxpayer’s accounting records and on documentation or information from third
parties, the taxpayer’s income or the value of his activities will be calculated based on the daily average for the
reconstructed period, and the result will be multiplied by the number of days in the period under review.
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OBSERVATION OF TRANSACTIONS
II. If it is not possible to reconstruct the taxpayer’s transactions for the 30-day period referred to in the
preceding section based on the taxpayer’s accounting records, the tax authorities will take all income or the
value of the activities that they observe during at least seven days, including nonbusiness, as the base, and the
resulting daily average will be multiplied by the number of days in the period under review.
DETERMINING THE AMOUNT OF TAX
The income or the value of the activities calculated based on presumptions using any of the preceding
procedures will be multiplied by the corresponding rate or tax rate schedule. In the case of income tax, tax
profit will be calculated first, by multiplying estimated gross income by the coefficient set forth in the Income
Tax Law for determining said profit.
62.PRESUMPTION THAT INFORMATION FROM THIRD PARTIES CORRESPONDS TO TRANSACTIONS CARRIED
OUT BY THE TAXPAYERTo verify a taxpayer’s income as well as the value of his activities, the tax authorities
will presume, unless demonstrated otherwise, that information or documents from third parties related to the
taxpayer correspond to transactions conducted by him, when:
I. They refer to the taxpayer in question by the taxpayer’s name or legal name.
II. They indicate as the place for delivering or receiving goods or providing services related to the activities of
the taxpayer any of the taxpayer’s establishments, even when the name or legal name of a third party,
whether real or fictitious, has been given.
III. They indicate the name or domicile of a third party, whether real or fictitious, if it is demonstrated that the
taxpayer delivers or receives goods, or that services are provided by or for the taxpayer, using that name or at
that domicile.
IV. They refer to collections or payments made by the taxpayer or on the taxpayer’s behalf by an intermediary
or fictitious person.
63.FACTS THAT MAY BE STATED AS THE REASONS FOR RULINGSFacts detected in connection with the
exercise of the review authorities set forth in this Code or in the tax laws, or recorded in the files, documents
or databases kept by, in possession of, or accessed by the tax authorities, as well as those reported by other
authorities, may be stated as the reasons for rulings of the Ministry of the Treasury and Public Credit and of
any other authority or decentralized entity with jurisdiction over federal contributions.
INFORMATION PROVIDED BY OTHER, NON TAX AUTHORITIES
When other authorities provide files or documents to the tax authorities in accordance with the preceding
paragraph, the tax authorities must set a time limit of fifteen days, as of the date on which they are given such
files or documents, for the taxpayer to submit a written statement to make assertions in his defense, and this
statement will be part of the corresponding administrative file.
CONFIDENTIALITY OF INFORMATION PROVIDED BY INDEPENDENT THIRD PARTIES
The aforementioned authorities will abide by paragraph one of this Article, without prejudice to their
obligation to maintain confidential the information provided by independent third parties that may affect said
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parties’ competitive position, as referred to in Article 69 of this Code.
PROBATIVE VALUE OF MICROFILM, OPTICAL DISKS, MAGNETIC AND DIGITAL MEDIA, ETC.
Copies, printouts, or reproductions made from microfilm or optical disks or magnetic, digital, electronic or
magnetic optical media of documents possessed by the authorities have the same probative value as the
originals would have, provided that said copies, printouts or reproductions are certified by an official with
jurisdiction to do so. There will be no need for the copies to be compared with the originals.
PROCEEDINGS CARRIED OUT BY CONSULAR OFFICES
The results of proceedings by consular offices carried out at the request of the tax authorities may also
constitute grounds for the rulings of the Ministry of the Treasury and Public Credit and any other authority or
decentralized entity with competence over federal contributions.
INFORMATION INCLUDED IN DIGITAL TAX INVOICES THROUGH THE INTERNET AND IN DATABASES
The tax authorities shall presume that the information contained in digital tax invoices through the Internet
and in the databases they keep, maintain or access is true.
64.REPEALED
65.TIME LIMIT FOR PAYING OR GUARANTEEING UNPAID CONTRIBUTIONS CALCULATED BY THE TAX
AUTHORITIES Unpaid contributions that the tax authorities assess as a result of the exercise of their review
powers, as well as other tax liabilities, along with the corresponding ancillary charges, shall be paid or payment
thereof shall be guaranteed, within thirty days after the day in which the notification thereof takes effect,
except in cases of tax liabilities determined pursuant to article 41(II) of this Code, in which case payment shall
be made before the term established in such section expires.
66.PAYMENT OF CONTRIBUTIONS IN A DEFERRAL OR IN INSTALLMENTSThe tax authorities, at the taxpayer’s
request, may authorize the payment of unpaid contributions, and the corresponding ancillary charges to be
made, either in installments or as a single deferred payment. The term for a deferred payment may not exceed
12 months and that of a payment in installments may not exceed 36 months. The foregoing is on condition
that the taxpayer:
FILING OF THE FORM
I. File the form set forth for such purposes by the Tax Administration Service.
The type of payment in installments chosen by the taxpayer on the authorization-request form may be
changed, regarding a given tax deficiency, on a single occasion, and only if the total payment period does not
exceed the maximum time limit set forth in this Article.
PARTIAL PAYMENT OF A TAX DEFICIENCY COMPOSITION OF THE TOTAL AMOUNT OF THE DEBT
II. Pay 20% of the total amount of the tax deficiency upon filing the request for authorization to make
installment payments. The total amount of the debt will be the sum of the following items:
a) The amount of the unpaid contributions, updated for inflation from the month in which they should have
been paid until that in which the authorization is requested.
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b) The corresponding penalties, updated for inflation from the month in which the contributions should have
been paid until that in which the authorization is requested.
c) Ancillary charges other than penalties owed by the taxpayer on the date on which authorization is
requested.
The update for inflation corresponding to the aforementioned period will be carried out in accordance with
Article 17-A of this Code.
AUTHORIZATIONS TO PAY IN INSTALLMENTS AWARDED TO TAXPAYERS CORRECTING THEIR TAX SITUATION
AT ANY STAGE WITHIN THE EXERCISE OF REVIEW POWERS
At any stage of the exercise of review powers and before a ruling assessing a tax liability is issued, the tax
authorities may, upon request of taxpayers correcting their tax situation, authorize payment of tax deficiencies
and ancillary charges either in installments or in deferred payment, under conditions different from those set
forth in the first paragraph of this article, when 40% of the debt to be corrected, as informed by the authority
during the exercise of review powers, represents more than the tax profit for the last fiscal year in which a tax
profit was earned. To this end, the following procedure shall be followed:
REQUEST AND DRAFT SCHEDULE OF PAYMENTS
I. The taxpayer shall file an application as well as a draft schedule of payments, including specific dates and
amounts.
ANALYSIS AND ISSUANCE OF A RULING ACCEPTING OR DENYING
II. After receiving the application and the schedule of payments, the authority shall analyze them and issue a
ruling either accepting or rejecting such schedule, as the case may be, within a term of fifteen days, counted
from the day following the day in which the application was received.
OBLIGATION TO MAKE PAYMENTS IN THE AUTHORIZED AMOUNTS AND DATES
III. Once the notification of the ruling becomes effective and in case the proposal is authorized, the taxpayer
shall be required to make payments in the amounts and on the dates authorized. In case any of such payments
is not met, the authority shall demand payment of the remainder through the administrative-law enforcement
procedure.
RULING DENYING THE AUTHORIZATION UPON THE DRAFT SCHEDULE OF PAYMENTS
In case the ruling described in the preceding section denies the authorization of the draft schedule of
payments submitted by a taxpayer, the tax authority shall conclude the exercise of review powers and issue a
ruling assessing the relevant tax liability.
66A.PROCEDURE FOR DEFERRAL OF PAYMENTS OR FOR INSTALLMENT PAYMENTSFor the purposes of the
authorization referred to in the preceding Article, the following rules will be abided by:
PAYMENT IN INSTALLMENTS
I. In the case of the authorization for installment payments, the balance that will be used to calculate the
installments will be the result obtained by subtracting the payment corresponding to the 20% indicated in (II)
of the preceding Article from the total amount of the debt referred to in said section.
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The amount of each installment must be equal and the installments must be paid monthly and successively.
For this purpose, the outstanding debt will be considered to be the balance of the preceding paragraph, the
number of months chosen by the taxpayer in his request for authorization to pay in installments, and the
monthly interest rate on extensions, which includes the update for inflation, in accordance with the Federal
Revenue Law [Ley de Ingresos de la Federación] in force on the date on which the request for authorization to
pay in installments is filed.
When the amounts authorized to be paid in installments are not paid on time, the taxpayer will be required to
pay interest on any late payments. The amount in question will be the total amount of the installments not
paid, updated for inflation in accordance with Articles 17-A and 21 of this Code, multiplied by the number of
months, including partial months, from the date on which payment should have been made until this
operation is carried out.
SINGLE DEFERRED PAYMENT
II. In the case of the authorization of a single deferred payment, the amount that will be deferred will be the
result obtained by subtracting the payment corresponding to the 20% indicated in (II) of the preceding Article
from the total amount of the debt referred to in said section.
The amount to be paid by the taxpayer will be calculated by adding the amount referred to in the preceding
paragraph to the result obtained by multiplying the interest rate for extensions, which includes the update for
inflation set forth in the Federal Revenue Law in force on the date of the request for authorization to defer
payments, by the number of months, including partial months, elapsed from the date of the request for
authorization to defer payments until the date on which the taxpayer indicates that he will pay his debt, and
by the amount to be deferred.
The amount required for payment of the debt referred to in the preceding paragraph must be covered in a
single payment, no later than on the payment date indicated by the taxpayer in his request for authorization
to defer payment.
GUARANTEEING FISCAL DEBTS
III. Once a request for authorization to defer the payment of unpaid contributions and the corresponding
ancillary charges -either through a single deferred payment or through installments- has been received, the
authorities will require that a guarantee be provided covering 80% of the total tax liability referred to in Article
66 (II) of this Code, plus the amount obtained by applying the interest rate on extensions for the term
requested in accordance with (I) and (II) of this Article.
The authorities may waive the requirement to guarantee tax liabilities in the cases indicated by the Tax
Administration Service through general rules.
GROUNDS FOR REVOKING AN AUTHORIZATION
IV. Authorization to make a single deferred payment or to pay in installments will be revoked:
a) When the guarantee of tax liabilities is not issued, is lost, or is insufficient to secure the tax liabilities -in
cases in which the requirement that such a guarantee be provided was not waived- and the taxpayer fails to
provide a new guarantee or to increase the amount of an insufficient guarantee.
b) When the taxpayer enters into a bankruptcy proceeding or is declared bankrupt.
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c) In the case of installment payments, when the taxpayer fails to pay three installments in full and on time, or,
if applicable, fails to pay the last installment.
d) In the case of authorization to make a single deferred payment, if the term for making the payment expires
and the payment has not been made.
In the cases indicated in the preceding subsections, the tax authorities will demand immediate payment of the
balance through the administrative-law enforcement procedure.
The unpaid balance of the installment payments will be updated for inflation and will be subject to interest, in
accordance with Articles 17-A and 21 of this Code, from the date on which the last payment was made in
accordance with the respective authorization.
ORDER OF APPLICATION OF PAYMENTS
V. Payments made during the term of authorization must be applied to the earliest period, in the following
order:
a) Interest on extensions.
b) Past-due interest.
c) Ancillary charges, in the following order:
1. Penalties.
2. Extraordinary expenses.
3. Enforcement costs.
4. Interest.
5. The indemnity referred to in paragraph seven of Article 21 of this Code.
d) The amount of the unpaid contributions referred to in Article 66 (II) a) of this Code.
CONTRIBUTIONS NOT ELIGIBLE FOR AUTHORIZATION
VI. The authorization referred to in this Article will not be given in the case of:
a) Contributions that should have been paid in the current calendar year or six months before the
authorization was requested, except in cases of social security contributions.
b) Contributions and levies charged on the importation or exportation of goods or services.
c) Contributions withheld, charged to third parties, or collected.
IMPROPERLY RESORTING TO INSTALLMENT PAYMENTS
The tax authorities may calculate and collect the balance of the differences resulting from the filing of returns
on which taxpayers not entitled to pay in installments improperly do so. Such improper payment is understood
to refer to: a taxpayer who requests authorization to pay contributions and levies that should have been paid
on the importation and exportation of goods and services, contributions that should have been paid in the
current calendar year or in the six previous months, through the month in which the authorization is
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requested, in the case of contributions withheld, charged or collected; taxpayers who are eligible to pay in
installments but fail to submit the corresponding authorization request within the terms set forth in the
general rules set forth by the Tax Administration Service; and requests submitted that do not meet all of the
requirements referred to in Article 66 of this Code.
UPDATE FOR INFLATION INCLUDED IN THE INTEREST RATE
During the period in which the taxpayer is making deferred payments or installment payments in accordance
with (I) and (II) of this Article, the amounts calculated will not be updated for inflation, because the interest
rate for extensions includes this update, unless any of the grounds for revocation apply to the taxpayer or the
taxpayer ceases to pay the correct amount of any installment on time. In such cases, the update for inflation
will be calculated in accordance with Article 17-A of this Code from the date on which the last payment should
have been paid until the payment is made.
67.EXPIRATION OF POWERS OF THE TAX AUTHORITIESThe powers of the tax authorities to assess unpaid
contributions or levies and the corresponding ancillary charges, as well as to impose penalties for violations of
tax provisions, expire five years after the day on which:
l. The annual return was filed, in the case of a taxpayer required to do so. In the case of contributions for
which a definitive calculation is to be made each month, the time limit will begin on the date on which the
information requested on these taxes in the annual income tax return should have been submitted. In such
cases, the powers, including powers related to the enforceability of obligations other than that of filing the
annual return, will expire for complete calendar years. Nonetheless, when amended returns are filed, the time
limit regarding items modified in connection with the last return for the same contribution in the year will
begin on the day after they are filed.
II. A return or notice corresponding to a contribution that is not calculated for complete fiscal years was or
should have been filed, as of when the contributions were incurred, in the case of taxpayers not required to
pay said contributions by filing a return.
III. A violation of tax provisions was committed; however, if the violation is of a continuous or recurring nature,
the time limit will begin on the day following that on which it ceased to be committed or the last instance
occurred.
IV. The report on the failure to comply with the guaranteed obligation is prepared, provided said report is
prepared in a term of not more than four months starting on the day following that on which the bonds in
favor of the Federal Government established to secure a tax liability become due and payable. Moreover,
when such bonds become due and payable notification will be given to the bonding company.
V. The month in which the taxpayer has to make the adjustment scheduled in Article 5, section VI fourth
paragraph of the Value Added Tax Act concludes, where this concerns the crediting or return of the value
added tax corresponding to pre-operative periods.
CASES IN WHICH THE TIME LIMIT IS TEN YEARS
The time limit referred to in this Article will be ten years, if the taxpayer failed to submit a request for
registration at the Federal Taxpayer Registry, does not keep accounting records, or does not keep such records
for the length of time set forth in this Code, as well as for fiscal years in which the taxpayer is required to file a
annual return and fails to do so, or fails to include information on value added tax or the special tax on
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production and services requested in his income tax return; in the latter case, the time limit of ten years will
be calculated starting on the day after the return in question should have been filed. In cases in which the
taxpayer subsequently, and without being requested to do so, files an outstanding return and such filing is not
requested by the tax authorities, the time limit will be five years. In no event may the sum of this five-year
limit, plus the time elapsed between the date on which the outstanding return should have been filed and the
date on which the taxpayer filed without being required to do so, exceed ten years. For the purposes of this
Article, annual returns do not include returns corresponding to estimated tax payments.
CASES IN WHICH THE LIMIT IS FIVE YEARS
In the cases of joint and several liability referred to in Article 26 (III), (X) and (XVII) of this Code, the time limit
will be five years as of when the guarantee of tax liabilities is insufficient.
CASES IN WHICH THE TIME LIMIT IS SUSPENDED
The time limit indicated in this article shall not be subject to interruption and may only be suspended when
the review powers of the tax authorities referred to in article 42(II), (III), (IV) and (IX) of this Code are
exercised; when an administrative appeal or trial is filed; or when the tax authorities are unable to begin to
exercise their review powers because the taxpayer has vacated his tax domicile without filing the
corresponding notice of change of domicile or the taxpayer has indicated an incorrect tax domicile. In the
latter two cases, the calculation of the expiration of the time limit shall recommence on the date on which the
taxpayer is located. In addition, the time limit referred to in this article shall be suspended in cases of strikes,
as of the temporary suspension of work and until the strike ends, and in the case of the death of the taxpayer,
until the legal representative of the succession is appointed. The time limit referred to in this article shall also
be suspended regarding a legal entity that, as an integrating company, calculates integrated taxable income in
accordance with the terms of the Income Tax Law, when the tax authorities exercise their review powers
regarding any of the companies that are integrated companies of such integrating company.
SUSPENSION OF THE TIME LIMIT BECAUSE OF THE EXERCISE OF REVIEW AUTHORITIES
The suspension of the expiration of the time limit in connection with the aforementioned review powers
begins with the notification that such powers are being exercised and ends when notification is given of the
definitive ruling by the tax authorities or when the time limit set forth in Article 50 of this Code for issuing such
a ruling concludes. If the ruling is not issued, it will be understood that the time limit was not suspended.
TIME LIMIT FOR THE EXPIRATION OF POWERS
In all events, the time limit for the expiration of powers that is suspended by the exercise of review powers,
plus the period during which said lapsing is not suspended, shall not exceed ten years. In the case of field
audits, reviews of accounting records at the authorities’ offices, or the review of tax reports, the time limit for
the expiration of powers that is suspended by the exercise of review authorities, plus the period during which
said time limit is not suspended, may not exceed six years and six months, or seven years, as applicable.
The tax authorities’ powers to investigate tax offenses will not expire under this Article.
REQUEST FOR A DECLARATION OF EXPIRATION
Once the time limits referred to in this Article have expired, the taxpayer may request that the powers of the
tax authorities be declared to have expired.
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68.PRESUMPTION OF LEGALITYThe acts and rulings of the tax authorities will be presumed to be legal.
However, said authorities must prove the facts that constitute the reasons for their acts or rulings when the
affected party refutes those reasons outright, unless the refutation implies the admission of another act.
FLPAL42 and 51
69.OBLIGATION OF THE AUTHORITIES TO MAINTAIN IN CONFIDENCE RETURNS AND DATA Official staff
intervening in the various procedures related to the application of tax provisions shall be required to maintain
in absolute secrecy, the returns and information furnished by taxpayers or by third parties related to them, as
well as the information obtained when they exercise review powers. Such secrecy shall not apply to the cases
set forth in tax laws and those in which information must be furnished to officials in charge of the
management and defense of federal tax interests, judicial authorities in criminal cases, the courts of
competent jurisdiction that hear and decide on alimony cases, or the cases set forth in article 63 of this Code.
Nor shall it apply to information related to taxpayers’ final and binding tax liabilities, furnished to
credit-reporting agencies that obtain authorization from the Ministry of the Treasury and Public Credit in
accordance with the Law to Regulate Credit-Reporting Companies [Ley para Regular las Sociedades de
Información Crediticia]; or provided for purposes of notification by third parties as set forth in the last
paragraph of Article 134 of this Code; or furnished to a taxpayer to verify the information contained in digital
tax invoices through the Internet that they intend to deduct or credit and that were issued at his name,
pursuant to this Code.
TRANSACTIONS CARRIED OUT WITH ILLICIT PROCEEDS
The Secrecy described in the preceding paragraph shall not apply in cases of investigations concerning any of
the offenses described in article 400 Bis of the Federal Criminal Code [Código Penal Federal], conducted by the
Ministry of the Treasury and Public Credit. Nor shall it apply when, for purposes of article 26 of the Special Tax
on Production and Services Law [Ley del Impuesto Especial sobre Producción y Servicios], the authority requires
to share information with the Federal Commission for Protection against Health Risks [Comisión Federal para
la Protección contra Riesgos Sanitarios] of the Ministry of Health [Secretaría de Salud]. Such secrecy shall not
apply either with regard to requests for information made by the Federal Economic Competition Commission
[Comisión Federal de Competencia Económica] or the Federal Telecommunications Institute [Instituto Federal
de Telecomunicaciones] in order to assess the amount of penalties related to gross income, pursuant to the
Income Tax Law, described in article 120 of the Federal Economic Competition Law [Ley Federal de
Competencia Económica], when economic agents have failed to provide information concerning their income
to such Commission or the latter considers that the information submitted is incomplete or inaccurate.
UNIT OF SURVEILLANCE OF RESOURCES OF POLITICAL PARTIES
Such reserve shall not be applicable, either, to the Unit of Surveillance of Resources of Political Parties, a
technical body of the General Board of the Federal Electoral Institute, upon the terms provided by paragraphs
3 and 4 of Article 79 of the Federal Code of Electoral Institutions and Procedures, or to the Courtrooms of the
Electoral Court of the Judicial Branch of the Federation in contentious affairs directly related to the
surveillance of the finances of political parties. The information to be provided upon the terms of this
paragraph must only be used for the purposes that originated the information request.
INFORMATION RELATIVE TO THIRD PARTIES IN COMPARABLE TRANSACTIONS
When the tax authorities exercise the powers referred to in article 179 of the Income Tax Law, information
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related to the identity of independent third parties in comparable transactions and information on comparable
transactions that constitute the grounds for a ruling may only be disclosed to courts before which a ruling from
the authority is challenged, without prejudice to the provisions of articles 46 (IV) and 48 (VII) of this Code.
EXCEPTION
Only through an express order of the Minister of the Treasury and Public Credit may the following data be
published, and only in reference to groups of taxpayers: name, domicile, activity, total income, tax profit or
value of activities and creditable or paid contributions.
INFORMATION SHARING WITH FOREIGN TAX AUTHORITIES
Pursuant to international treaties entered into by Mexico that include provisions governing reciprocal
exchange for information, information may be supplied to foreign tax authorities. Such information may only
be used for purposes other than tax purposes when so established in the relevant treaty and the tax
authorities so authorize.
INFORMATION ON EMPLOYEE PROFIT-SHARING PROVIDED TO THE MINISTRY OF LABOR AND SOCIAL
BENEFITS
Information regarding employee profit-sharing contained in the database and institutional systems of the Tax
Administration Service may also be provided to the Ministry of Labor and Social Benefits [Secretaría del
Trabajo y Previsión Social], upon receipt of an express request in accordance with the terms and conditions set
forth for such purpose by the aforementioned decentralized agency.
OTHER INVESTIGATIONS SET FORTH IN THE PENAL CODE
In addition to the cases described in the second paragraph, confidentiality described herein shall not apply
either in cases of investigations of conducts described in articles 139, 139-Quater and 148-Bis of the Federal
Penal Code.
INFORMATION THAT MAY BE SUPPLIED TO THE NATIONAL INSTITUTE FOR STATISTICS AND GEOGRAPHY
Likewise, information on taxpayers may be provided to the National Institute for Statistics and Geography
[Instituto Nacional de Estadística y Geografía] so that it may discharge its duties.
CONFIDENTIALITY OF INFORMATION SUPPLIED TO THE NATIONAL INSTITUTE FOR STATISTICS AND
GEOGRAPHY
Information provided to the National Institute for Statistics and Geography shall only be subject to the
provisions governing secrecy that are determined by the National Institute for Statistics and Geography,
pursuant to the Law of the National System of Statistics Information and Geography [Ley del Sistema Nacional
de Información Estadística y Geografía] and the Federal Law on Transparency and Access to Public
Governmental Information [Ley Federal de Transparencia y Acceso a la Información Pública Gubernamental].
STATISTIC INFORMATION THAT MAY BE SUBJECT TO PUBLIC DISSEMINATION
Only statistic information obtained by the National Institute for Statistics and Geography from the data
described in this article may be subject to public dissemination.
CASES IN WHICH SECRECY UPON NAME AND FEDERAL TAXPAYER IDENTIFICATION NUMBER DOES NOT
APPLY
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The secrecy described in the first paragraph of this article shall not apply to the name, corporate name and
federal taxpayer identification number of taxpayers falling within the following cases:
I. Those who have final and binding tax liabilities.
II. Those who have outstanding tax liabilities that are neither paid nor guaranteed in any of the forms allowed
by this Code.
III. Those who are enrolled at the Federal Taxpayer Registry, but are not located.
IV. Those with a final and binding conviction with regard to tax offenses.
V. Those with tax liabilities that were affected pursuant to article 146A of this Code.
VI. Those with a tax liability that was forgiven.
PUBLICATION OF INFORMATION AT THE TAX ADMINISTRATION SERVICE’S WEBPAGE
The Tax Administration Service shall publish at its webpage the name, corporate name, and taxpayer
identification number of those falling within the scope of the provisions of the preceding paragraph. Taxpayers
with a claim against the publication of their information shall be able to use the clarification procedure set
forth in general rules by the Tax Administration Service. In such procedure, taxpayers shall be able to produce
evidence in their defense. The tax authorities shall rule upon such procedure within a term of three days,
counted from the day following the day in which the relevant claim is received. If such situation is clarified, the
Tax Administration Service shall delete the relevant published information.
69A.ASSISTANCE FOR COLLECTION IN MEXICO OF TAXES AND ANCILLARY CHARGES PAYABLE TO FOREIGN
STATESThe tax authorities will help to collect taxes and the corresponding ancillary charges owed to foreign
states in accordance with said states’ respective laws, when foreign tax authorities so request, in accordance
with the international treaties to which Mexico is a party, provided that there is reciprocity in this matter. For
such purposes, the statutes of limitations on foreign tax deficiencies and the expiration thereof, as well as
updates for inflation, interest, and penalties, will be governed by the tax laws of the petitioning foreign state.
If the taxes and corresponding ancillary charges referred to in this Article are paid in Mexican currency, the
exchange rate in force when the payment is made will be used.
69B.TAXPAYERS THAT ISSUE RECEIPTS THAT DO NOT INCLUDE ASSETS, STAFF, INFRASTRUCTURE, MATERIAL
CAPACITY OR ARE NOT FOUND When the tax authority detects that a taxpayer has issued receipts that do not
include the assets, staff, infrastructure or material capacity used to directly or indirectly provide services or to
produce, sell or deliver the goods supported by these receipts, or if said receipts cannot be found, the
operations contained within those receipts will be considered as non-existent.
In this scenario, the taxpayers in this situation will be notified via tax mailbox from the Tax Administration
Service web page, as well as through a publication in the Official Gazette of the Federation, in order for the
taxpayers to exercise the rights entitled to them before the tax authority and provide the documentation and
information that they deem relevant to refute the facts that led to the authority to notify them. The taxpayers
in question will have a period of 15 days to do this, counted from the last notification that was made.
On one occasion, taxpayers can request, via tax mailbox, a five-day extension of the time period mentioned in
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the previous paragraph to provide the corresponding documentation and information, provided that the
extension request is made within that time period. The extension requested under these terms shall be
granted without the authority needing to issue a ruling and shall be counted from the day following the lapse
of the term established in the previous paragraph.
Once the time period to provide the documentation and information has lapsed, along with the extension, the
authority, within a period not exceeding 50 days, shall assess the elements of proof and defense that have
been provided and will notify the respective taxpayers of its resolution via the tax mailbox. Within the first 20
days of this period, the authority may request additional documentation and information from the taxpayer,
which he/she must provide within ten days of the arrival of the notice of this request in the tax mailbox. In this
case, said 50-day time period to issue the authorization will be suspended until the documentation request
has been resolved and resumed on the day following said ten-day deadline. Likewise, the authority will publish
a list of taxpayers who have not countered the facts accused of them on the web page of the Tax
Administration Service and the Official Gazette of the Federation. They are henceforth definitely in the
situation referred to in the first paragraph of this article. In no event will this list be published within thirty
days of the resolution notice.
The effects of the publication of this lists will be understood to be, with general effects, that the transactions
contained in the tax receipts issued by the taxpayer in question do not produce nor have any tax effect.
On a quarterly basis, the tax authority will also publish, in the Official Gazette of the Federation and the web
page of the Tax Administration Service, a list of those taxpayers who successfully countered the facts accused
of them, as well as those who obtained a firm resolution or judgement that left the resolution referred to in
the fourth paragraph of this article without effect, due to the means of defense presented by the taxpayer.
If the authority does not issue a notification of the corresponding resolution within 50 days, the circumstances
regarding the tax receipts in question and which originated the procedure will be left without effect.
Individuals or legal entities that have filed information for tax purposes through tax receipts issued by a
taxpayer included in the list referred to in the fourth paragraph of this article will have 30 days after said
publication is made to demonstrate to the authority that it truly acquired the goods or received the services
supported by the cited tax receipts. If not, they will have that same time period to correct its tax status
through the corresponding filing or supplemental filings, which must be filed in accordance with the terms of
this Code.
If the tax authority, in using its inspection powers, detects that an individual or legal entity has not
demonstrated the effective provision of services or acquisition of goods, or has not corrected its tax status
under the terms listed in the previous paragraph, it shall determine the applicable tax credit(s). In addition, the
operations supported by the tax receipts noted above shall be considered as falsified acts or contracts for the
effects of the offenses set forth in this Code.
69B.BIS.PRESUMPTION OF UNDUE FILING OF TAX LOSSES The authority may assume that an undue filing of
tax losses was made when, during the analysis of information from its databases, it notes that the taxpayer
entitled to a reduction in those tax losses was part of a restructuring, company split or merger, or underwent a
change in shareholders, and as a result, this taxpayer ceases to be part of the group it belonged to.
The presumption noted in the paragraph above may be carried out by the authority, provide it notes that the
taxpayer who obtained or filed tax losses has meets one of the following conditions:
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I. Tax losses obtained in any of the three tax years following its constitution, at an amount greater than its
assets and more than half of its deductions resulted from transactions made with related parties.
II. Tax losses obtained after the three tax years following its constitution, derived from the fact that more than
half of its deductions come from operations between related parties, and these operations have increased by
more than 50 percent compared to those incurred in the tax year immediately prior.
III. More than a 50% decrease in its material capacity to perform its main activity, in the tax years after the one
in which the tax loss was declared, as a result of the transfer of all or part of its assets through restructuring, a
company split or merger, or because these assets were transferred to related parties.
IV. Tax losses obtained with the existence noted of a transfer of goods subject to a segregation of rights over
their property, without considering whether such segregation was taken into account while determining the
cost of acquisition.
V. Tax losses obtained with the existence noted of a change in the deductions of investments, as established in
the Income Tax Act, before at least 50 percent of the deduction was been made.
VI. Tax losses obtained with the existence noted of deductions whose costs are covered by the underwriting of
credit securities, whose acquired obligation is extinguished through a different form of payment than those
stipulated in the Income Tax Act for the purposes of deductions.
For purposes of this article, the definition of “group” will be defined as established by the Income Tax Act, and
“main activity” will be defined as established in the Regulation of this Code.
For the purposes of the first paragraph of this article, the tax authority will notify the taxpayer, who obtained
the tax loss, through his/her tax mailbox. This will give him/her 20 days to exercise the corresponding rights
and to provide the documentation and information deemed relevant to counter the facts that led to the
authority to issue the notice.
For taxpayers whose Federal Register of Taxpayers number has been cancelled, the notice shall be made to
the taxpayer who is the titleholder of the rights and obligations of the company. If the rights and obligations
are in turn transmitted to another taxpayer, the notice shall be made to the last holder of such rights and
obligations.
The tax authority will assess the evidence and defensive statements made by the taxpayer within in a period
that shall not exceed six months, counted from the moment the timeframe defined in the fourth paragraph of
this article expires. It shall notify the taxpayer via the tax mailbox of the resolution, which declares whether
taxpayer successfully countered facts that led to the authority to issue the notice. The tax authority, within the
first ten days of the aforementioned six-month period, may request additional information from the taxpayer,
which shall be provided to it no later than ten days after the notice of the information request.
In case of a dispute regarding the resolution issued by the tax authority, pursuant to this article, the revocation
appeal process will begin.
The authority will publish a list of taxpayers who have not countered the facts accused of them on the web
page of the Tax Administration Service and the Official Gazette of the Federation. They are henceforth
definitely in the situation referred to in the first paragraph of this article. In no event will this listing be
published within thirty days of the resolution notice mentioned in this article.
The publication referred to in the paragraph above confirms the undue transmission of the tax losses obtained
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by the taxpayer who generated them, as well as the undue nature of their reduction by the taxpayer in
question.
When taxpayers have unduly reduced their tax losses correct their tax status within thirty days of the
publication of this list, they may apply the fees and surcharges for extensions, which are determined by the
Federation Income Law for the applicable period.
Once the deadline established in the previous paragraph has passed and the taxpayer has not corrected
his/her tax status, the authority may exercise its verification powers under the terms of Article 42, section IX of
this Code. The above may occur without prejudice to the penalties applicable under the terms of this Code, as
well as the punishment imposed by the judicial authorities when criminal liability is incurred.
II SETTLEMENTS
69C.REQUEST TO ADOPT A SETTLEMENT Taxpayers subject to the exercise of review powers described in
article 42(II), (III) or (IX) of this Code who disagree with the facts or omissions described in the last preliminary
audit report, the final audit report, the audit report or in the provisional ruling that may constitute a breach to
tax provisions, may elect to request the adoption of a settlement. The scope of such settlement shall be one or
several facts or omissions found, and shall be definitive with regard to the facts or omissions covered by it.
MOMENT IN WHICH A SETTLEMENT CANNOT BE REQUESTED
Notwithstanding the provisions of the preceding paragraph, taxpayers may request the adoption of a
settlement at any stage, from the beginning of the exercise of review powers up until before a tax assessment
is notified, provided that the reviewing authority has already qualified the facts or omissions.
69D.SETTLEMENTS PROCESSED BY THE TAXPAYER ADVOCATE OFFICE Taxpayers electing a settlement shall
process it through the Taxpayer Advocate Office [Procuraduría de la Defensa del Contribuyente]. The written
application shall describe the facts and omissions attributed to them and with which they disagree. In addition,
they shall describe therein the qualification that should be given, in their opinion, to such facts and omissions.
Any documentation deemed necessary may be enclosed to such application.
TERM TO PROCESS REQUESTS
Once an application is received, the Taxpayer Advocate Office shall request to the reviewing authority to
declare, within a term of twenty days counted from such request, whether it accepts the terms of the
settlement or not; the factual and legal grounds for not accepting the settlement; or the terms under which
the settlement would be adopted.
PENALTIES FOR REVIEWING AUTHORITIES THAT FAIL TO ANSWER A REQUEST
Whenever the reviewing authority fails to answer a request made under the provisions of the preceding
paragraph, the penalty described in article 28(I) of the Law Organizing the Taxpayer Advocate Office [Ley
Orgánica de la Procuraduría de la Defensa del Contribuyente] shall be imposed.
69E.TERM IN WHICH THE TAXPAYER ADVOCATE OFFICE MUST CONCLUDE THE PROCEEDINGS Once the
Taxpayer Advocate Office acknowledges receipt of a tax authority’s answer, it shall have a twenty-day term to
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conclude the procedure described in this Chapter, which shall be notified to the parties. Whenever the
procedure concludes with the execution of a settlement, it shall be signed by the taxpayer and the reviewing
authority, as well as by such Office.
TAXPAYER ADVOCATE OFFICE’S ROUND TABLES
In order to ease the adoption of settlements, the Taxpayer Advocate Office may organize round tables,
promoting at all times that the authority and the taxpayer agree to the execution of a settlement.
69F.TIME FRAMES SUSPENDED BY THE CONCLUSIVE AGREEMENT PROCEDURE The conclusive agreement
procedure suspends the time frames referred to in Articles 46-A, first paragraph; 50, first paragraph; 53-B and
67, antepenultimate paragraph of this Code, from when the taxpayer submits the application of conclusive
agreement to the Taxpayer Advocacy Office and until the reviewing authority is notified about the conclusion
of the procedure scheduled in this Chapter.
69G.REMISSION OF PENALTIES FOR TAXPAYERS EXECUTING SETTLEMENTS Taxpayers who have executed a
settlement shall be entitled for a single occasion to a 100% remission of penalties. In cases of second or
subsequent executions of settlements, remission of penalties shall apply under the terms described in article
17 of the Federal Law of Taxpayer Rights [Ley Federal de los Derechos del Contribuyente]. The tax authorities
shall take into account the effects of settlements to issue the relevant ruling, when applicable. Forgiveness
described in this article shall not result in refunds or offsets of any kind.
69H.IMPOSSIBILITY TO CHALLENGE SETTLEMENTS Settlements reached and executed by taxpayers and the
authority may not be challenged in any way. When the facts or omissions that are the subject matter of a
settlement are used as the basis of the authority’s rulings, such facts or omissions shall be incontrovertible.
Such settlements shall only be effective between the parties; and they shall not constitute a precedent in any
case.
The tax authorities shall not be able to disavow the facts or omissions upon which a settlement is executed.
Likewise, the trial described in article 36, first paragraph, of this Code shall be inapplicable, unless false facts
are proven.
IV TAX OFFENSES AND VIOLATIONS
I VIOLATIONS
70.APPLICATION OF PENALTIESPenalties for violations of tax provisions will be applicable, regardless of
whether or not the payment of the respective contributions and the corresponding other ancillary charges has
been demanded and regardless of the penalties imposed by the federal judicial authorities in cases of criminal
liability.
UPDATES OF LATE PAYMENTS
When penalties are not paid by the date set forth in tax provisions, the amount thereof will be updated from
the month in which payment should have been made until it is made, in accordance with Article 17-A of this
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Code.
UPDATE OF AMOUNTS
In order to pay the amounts resulting under the terms of this article, such amounts shall be adjusted as
provided in the tenth paragraph of article 20 of this Code.
REDUCTION OF PENALTIES FOR TAXPAYERS SUBJECTS TO THE TAX INCORPORATION REGIME
When penalties are set forth in this Chapter as percentages or in terms of a minimum and maximum amount
to be imposed on taxpayers subject to Section II, Chapter II, Title IV, of the Income Tax Law, the penalties shall
be reduced by 50%, unless the provision that sets forth the penalties expressly calls for a lower penalty for
these taxpayers.
PENALTIES MODIFIED THROUGH A LEGAL REFORM
When the penalty applicable to a single type of penalized behavior is subsequently modified through a reform
to the legal statute in which it is set forth, the tax authorities will apply whichever is lower between the
penalty in force when the violation was committed and the penalty in force at the time it is imposed.
UPDATE OF AMOUNTS SET FORTH IN THE CUSTOMS LAW
The amount of penalties and the amounts in domestic currency set forth in the Customs Law shall be updated
in accordance with the provisions of article 17-A of this Code, concerning the update of amounts in domestic
currency established in this Code.
70A.REDUCTION OF PENALTIES AND INTEREST FOR TAXPAYERS WITH GOOD COMPLIANCE RECORDSWhen as
a result of the exercise of their review powers, the tax authorities determine that all or part of a taxpayer’s
contributions have not been paid -exclusive of contributions retained, collected or charged- the offender may
request the benefits granted in this Article, provided that he affirms under oath that he meets all of the
following requirements:
I. That he filed the notices, returns and other information set forth in tax provisions corresponding to his last
three fiscal years.
II. That tax deficiencies assessed against him with respect to unpaid taxes and ancillary charges do not exceed,
by more than 10%, the taxes and ancillary charges declared by the taxpayer himself. Likewise, he must state
that the amount of declared losses is not greater than 10% of those effectively incurred, if the tax authorities
exercised their review powers with respect to the last three fiscal years.
TAXPAYERS WITH AUDITED FINANCIAL STATEMENTS
III. Repealed
IV. That the taxpayer complied with any requests sent to him by the tax authorities in the last three fiscal
years, if applicable.
V. That the taxpayer has not incurred in any of the aggravating circumstances referred to in Article 75 of this
Code up until the time the tax authorities impose the penalty.
VI. That the taxpayer is not subject to the exercise of any criminal actions for offenses set forth in the tax law
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or has not been sentenced for tax offenses.
VII. That in the last three years the taxpayer has not requested authorization to pay, in installments,
contributions withheld, collected or charged.
REQUEST FOR INFORMATION FROM A TAXPAYER WHO HAS COMMITTED AN OFFENSE
Within a term of not longer than twenty days after the date on which the taxpayer filed the request referred
to in this Article, the tax authorities may ask the taxpayer to submit any data, reports or documents that they
deem relevant, to verify the foregoing. For this purpose, the taxpayer will be required, within a maximum term
of fifteen days, to comply with the tax authorities’ request and warned that he if he fails to do so within said
term, he will not be eligible for the reduction referred to in this Article. When the tax authorities request the
data, reports, and documents referred to in this paragraph, they will not be considered to have begun to
exercise their review powers, and they may exercise such powers at any time.
100% REDUCTION OF PENALTIES AND APPLICATION OF THE INTEREST RATE ON EXTENSIONS
Once they have verified that the taxpayer meets the requirements referred to in this Article, the tax
authorities will reduce the amount of the penalties for violations of the tax provisions by 100% and apply the
interest rate for extensions calculated in accordance with the Federal Revenue Law for the corresponding
term.
TIME LIMIT FOR PAYING THE DEBT
The reduction of the penalty and the application of the interest rate referred to in this Article will be
contingent on the debt being paid at the authorized offices within 15 days after the offending taxpayer is
notified of the respective ruling.
The reduction referred to in this Article will be only applicable regarding final and binding penalties or
penalties that are not challenged by the taxpayer -and provided that a related administrative resolution is not
being challenged- as well as penalties calculated by the taxpayer himself. The taxpayer will be deemed not to
challenge the penalty or, as applicable, the rulings determining contributions, if the taxpayer requests the
reduction of penalties referred to in this Article or the application of the interest rate for extensions.
The process set forth in this Article does not constitute a legal process or an administrative appeal, and rulings
issued by the tax authorities in connection therewith may not be challenged by private parties.
71.RESPONSIBILITY FOR THE COMMISSION OF VIOLATIONSPersons who commit the violations set forth in
this Code are responsible for such violations, as are those who fail to comply with the obligations set forth in
the tax provisions, including those who comply with said obligations late.
When several persons are responsible, each one must pay the entire penalty imposed.
72.OBLIGATION OF PUBLIC OFFICIALS TO REPORT OMISSIONSPublic employees and officials who, in
conducting their duties, become aware of acts or omissions that constitute or may constitute a violation of tax
provisions will, in order to avoid incurring in liability, inform the competent tax authorities within fifteen days
following the date on which they become aware of such acts or omissions.
In the case of officials and employees of government agencies responsible for tax matters, the information to
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be reported in accordance with the preceding paragraph will be provided within the periods and in the
manner set forth in the procedures that apply to their performance.
EXCEPTIONS
The following public employees and officials are released of the obligation set forth in this Article:
I. Those who are required under other laws to maintain in confidence the data or information of which they
become aware in connection with their duties.
II. Those who take part in the taxpayer-assistance efforts set forth in tax provisions.
73.VOLUNTARY PAYMENT, FORCE MAJEURE AND ACTS OF GODNo penalties will be imposed when taxpayers
voluntarily comply with obligations after the expiration of the terms set forth in tax provisions or when they
have incurred in a violation because of an event of force majeure or an act of God. Compliance with tax
provisions will not be considered voluntary when:
I. The omission is discovered by the tax authorities.
II. The omission has been corrected by the taxpayer after the tax authorities gave notification of a field-audit
order or a request or after any other procedure intended to verify compliance with tax provisions has been
initiated.
III. The omission has been corrected by the taxpayer more than ten days after the submission a public
accountant’s report on the taxpayer’s financial statements to the Tax Administration Service, regarding unpaid
contributions noted in such report.
LIABILITY OF PUBLIC OFFICIALS, NOTARIES PUBLIC OR COMMERCIAL NOTARIES PUBLIC FOR ANCILLARY
CHARGES
Whenever a taxpayer fails to pay a contribution that public employees or officials, notaries public, or
commercial notaries public are responsible for calculating, the latter persons will be exclusively liable for the
ancillary charges, and the taxpayer will only be required to cover the unpaid contributions. If the violation
occurs because of inaccurate or false data provided by the taxpayer for whom the contributions were
calculated, the ancillary charges will be paid by the taxpayer.
74.REMISSION OF PENALTIES The Ministry of the Treasury and Public Credit may remit up to 100% of
penalties for violations to tax and customs provisions, including those calculated by the taxpayer. To this end,
the Tax Administration Service shall establish in general rules the requirements and the cases in which such
remitment may be applied, as well as the way and the terms to pay any unremitted amount.
A request for remission of penalties in accordance with this Article will not constitute a legal process or an
administrative appeal and the rulings issued by the Ministry of the Treasury and Public Credit regarding the
request may not be challenged through the actions set forth in this Code.
The request will give rise to a suspension of the administrative-law enforcement procedure, if the taxpayer so
requests and guarantees the tax liability.
Penalties may be remitted only if they are final and binding, and provided that any related administrative
resolution has not been challenged.
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75.LEGAL BASIS AND REASONS FOR A RULING THROUGH WHICH A PENALTY IS IMPOSEDTo the extent
permitted by this Code, when the tax authorities impose penalties for violations set forth in the tax laws,
including violations related to foreign trade duties, they must state the legal basis and the reasons for their
ruling and take the following into account:
AGGRAVATING CIRCUMSTANCES
I. The existence of repeat offenses will be considered an aggravating circumstance. A repeat offense occurs
when:
a) In the case of violations that result in the failure to pay contributions, including contributions withheld or
collected: the second or subsequent occasion on which the offender is sanctioned for a violation resulting in
such a failure to pay.
b) In the case of violations that do not constitute a failure to pay contributions: the second or subsequent
occasion on which the offender is sanctioned for a violation set forth in the same Article and section of this
Code.
To determine if a repeat offense has been committed, only violations committed in the preceding five years
will be taken into account.
II. The commission of a violation under any of the following conditions will also be an aggravating
circumstance:
a) Using forged documents or documents recording nonexistent transactions.
b) Using, without being entitled to do so, documents issued on behalf of a third party to deduct the amount
indicated therein, when calculating contributions or crediting charged contributions.
c) Maintaining two or more accounting systems with different information.
d) Keeping two or more corporate books with different information.
e) Destroying or ordering or allowing the total or partial destruction of accounting records.
f) Microfilming documentation or information used for tax purposes or recording such documentation or
information on optical discs or on any other medium authorized by the Ministry of the Treasury and Public
Credit through general rules, without complying with the requirements set forth in the relative provisions. This
aggravating circumstance will be taken into account even if the documents that have been microfilmed or
recorded on optical discs or on any authorized medium in violation of the tax provisions lack probative value.
g) Disseminating the confidential information provided by independent third parties referred to in Article 46
(IV) and Article 48 (VII) of this Code, or using such information improperly or for personal reasons, thereby
weakening said parties’ competitive position.
III. Failure to pay contributions withheld or collected from taxpayers is also considered an aggravating
circumstance.
IV. The continuous commission of a violation is also an aggravating circumstance.
APPLICATION OF THE HIGHEST PENALTY
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V. When in a single act or omission the taxpayer violates more than one procedural tax provision to which
more than one penalty applies, only the highest penalty will be imposed.
Likewise, when in a single act or omission the taxpayer violates more than one tax provision that sets forth
procedural obligations, and the taxpayer fails to pay all or part of the contributions to which more than one
penalty applies, only the highest penalty will be imposed.
RETURNS AND NOTICES
In the case of the filing of returns or notices, if a single form is required to be filed for different contributions
and the taxpayer fails to pay any such contribution, a penalty will be imposed for each contribution not
declared or each obligation not complied with.
REDUCTION OF PENALTIES FOR TIMELY PAYMENT
VI. If the penalty is paid within 45 days after the notification to the taxpayer of the ruling through which the
sanction is imposed takes effect, the amount of the penalty will be reduced by 20%, and the authorities that
imposed it will not be required to issue a new ruling for that purpose. This section will not apply to Customs
matters, nor when the condition for a reduced penalty set forth in paragraph seven of Article 76 of this Code
arises or when the condition set forth in Article 78 of this Code arises.
76.PENALTIES FOR VIOLATIONS CAUSING A FAILURE TO PAY CONTRIBUTIONSWhen the commission of one or
more violations leads to a total or partial failure to pay contributions, including contributions withheld or
collected -except in the case of foreign trade duties- and this is discovered by the tax authorities through the
exercise of their powers, a penalty of between 55% and 75% of the unpaid contributions will be imposed.
PAYMENT OF CONTRIBUTIONS AFTER THE EXERCISE OF REVIEW AUTHORITIES HAS BEGUN AND BEFORE
NOTIFICATION OF THE FINAL AUDIT REPORT HAS BEEN GIVEN
When a taxpayer who has committed a violation covers unpaid contributions and the corresponding ancillary
charges after the tax authorities have begun to exercise review powers but before the taxpayer is notified of
the final audit report of the field audit or the audit report referred to in Article 48 (VI) of this Code, as
applicable, the penalty set forth in Article 17, paragraph one, of the Federal Law of Taxpayer Rights [Ley
Federal de los Derechos del Contribuyente] will be imposed.
PAYMENT OF CONTRIBUTIONS AFTER NOTIFICATION OF THE FINAL AUDIT REPORT AND BEFORE THE
CALCULATION OF UNPAID CONTRIBUTIONS
If the taxpayer covers the unpaid contributions and the corresponding ancillary charges after he is notified of
the final audit report of the field audit or the audit report, as applicable, but before the notification of a ruling
determining the amount of unpaid contributions, he will pay the penalty set forth in Article 17, paragraph two,
of the Federal Law of Taxpayer Rights.
PENALTY FOR A BALANCE ON UNPAID CONTRIBUTIONS
If the tax authorities assess unpaid contributions greater that those considered by the taxpayer to determine
the penalty in accordance with paragraphs two and three of this Article, they will apply the corresponding
percentage in accordance with paragraph one of this Article on the unpaid balance of the contributions.
TOTAL OR PARTIAL PAYMENT OF PENALTIES
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The taxpayer may pay all or part of the penalties in accordance with paragraphs two and three of this Article
with no need for the authorities to issue a ruling thereon, by using the special forms approved by the Ministry
of the Treasury and Public Credit.
IMPROPER OFFSETS, REFUNDS OR CREDITS
The penalties referred to in this Article will also apply to violations consisting of refunds, credits, or offsets that
are either improperly claimed or larger than those that the taxpayer is entitled to. In such cases, the penalties
will be calculated on the amount of the improper benefit. The foregoing is without prejudice to paragraph two
of Article 70 of this Code.
REDUCTION OF PENALTIES PAID WITHIN 45 DAYS AFTER A NOTICE TAKES EFFECT
If the taxpayer covers the unpaid contributions or returns the improper benefit along with the corresponding
ancillary charges within 45 days after the date on which the notification of the respective ruling takes effect,
the penalty will be reduced by an amount equal to 20% of the amount of the unpaid contributions. For the
reduction set forth in this paragraph to be applied, there will be no need for a modification of the ruling
through which the penalty was imposed.
PENALTIES FOR OVERSTATING TAX LOSSES
When a tax loss is overstated, the penalty will be between 30% and 40% of the difference between the
declared loss and the actual loss, provided that the taxpayer subtracted all or part of said difference from his
tax profit. If the taxpayer has not had the opportunity to subtract this difference, no penalty will be imposed. If
the aforementioned loss was not subtracted even though the taxpayer had the opportunity to do so, the
penalty referred to in this paragraph will not be imposed, for up to the amount of the difference that was not
subtracted. The latter two conditions will be contingent on the taxpayer’s filing of an amended tax return
correcting the declared loss.
PENALTY FOR SUBTRACTING IMPROPERLY CLAIMED TAX LOSSES
When improperly claimed tax losses are subtracted from tax profit, resulting in the failure to pay
contributions, the applicable sanction will consist of a penalty, from 30% to 40%, on the declared loss, plus the
penalty for the failure to pay contributions.
REDUCTION OF PENALTIES BY TAXPAYERS WHO HAVE CONDUCTED TRANSACTIONS WITH RELATED PARTIES
In the case of a failure to pay contributions due to noncompliance with the obligations set forth in articles 90,
paragraph eight, and 179 of the Income Tax Law, the penalties shall be 50% less than those set forth in
paragraphs one, two, and three of this article. In the case of losses, when a taxpayer fails to comply with the
aforementioned articles, the penalty shall range from 15% to 20% of the difference between the declared tax
loss and the loss actually sustained, when the former is greater. For this paragraph to be applicable, the
taxpayer shall have complied with the obligations set forth in articles 76(IX) and 110(XI) of the Income Tax Law.
PENALTY FOR INCORRECT RECORDING OF DEBTS FOR THE ANNUAL ADJUSTMENT FOR INFLATION
INCLUDIBLE IN GROSS INCOME
When the violation consists of not recording, or incorrectly recording, debts for the purposes of calculating
the annual adjustment for inflation includible in gross income referred to in article 44 of the Income Tax Law,
the penalty range from 0.25% to 1.00% of the amount of the unrecorded debts.
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77.INCREASES IN PENALTIESIn the cases referred to in Article 76 of this Code, the penalties will be increased in
accordance with the following rules:
I. From 20% to 30% of the amount of the unpaid contributions or of the improper benefit for each repeat
offense or in the event of the aggravating circumstance set forth in Article 75 (IV) of this Code.
II. From 60% to 90% of the amount of the unpaid contributions or of the improper benefit when the
commission of the offense entails one of the aggravating circumstances set forth in Article 75 (II) of this Code.
III. From 50% to 75% of the amount of the contributions withheld or collected and not paid, in the event of the
aggravating circumstance referred to Article 75 (III) of this Code.
In the cases covered by paragraphs one, two, and three of the preceding Article, the increase in penalties
referred to in this Article will be calculated by the corresponding tax authorities even after the offender has
paid the penalties in accordance with the preceding Article.
78.PENALTIES FOR FAILURE TO PAY CONTRIBUTIONS CAUSED BY AN ARITHMETIC ERRORIn the case of a
failure to pay contributions due to an arithmetic error in the taxpayer’s returns, a penalty of between 20% and
25% of the unpaid contributions will be imposed. If said contributions are paid along with the corresponding
ancillary charges within 15 business days following the date on which the notification of the respective
difference takes effect, the penalty will be reduced by one-half, without an administrative ruling being
required.
79.VIOLATIONS IN CONNECTION WITH THE FEDERAL TAXPAYER REGISTRYThe following are violations related
to the Federal Taxpayer Registry:
FAILING TO REGISTER AT THE FEDERAL TAXPAYER REGISTRY
I. Failure to request registration despite being required to do so, or doing so after the time limit for doing so
has passed, unless the taxpayer has filed a request voluntarily.
Persons whose registration request must legally be filed by another person are excluded from liability for the
commission of this violation, even if the former have a subordinate obligation to request such registration.
FAILURE TO REGISTER THIRD PARTIES AT THE FEDERAL TAXPAYER REGISTRY
II. Failure to submit a registration request on behalf of a third party despite being legally required to do so, or
filing a request after the time limit has passed, unless the request is filed voluntarily.
FAILING TO FILE NOTICES AT THE FEDERAL TAXPAYER REGISTRY
III. Failure to submit notices to the Registry or doing so after the time limit has passed, unless they file
voluntarily.
FAILURE TO INCLUDE THE FEDERAL TAXPAYER IDENTIFICATION NUMBER IN TAX RETURNS, NOTICES, ETC.
IV. Failure to include the Federal Taxpayer Identification Number or using a number not assigned by the tax
authorities in tax returns, notices, requests, motions and other documents submitted to tax and jurisdictional
authorities, in the case of taxpayers required to include said number in accordance with the Law.
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AUTHORIZING DOCUMENTS OF LEGAL ENTITIES
V. Authorizing minutes regarding articles of incorporation, mergers, spin-offs or liquidations, without
complying with Article 27 of this Code.
GIVING AN UNAUTHORIZED DOMICILE
VI. Indicating as the tax domicile for the purposes of the Federal Taxpayer Registry a location other than that
required under Article 10.
FEDERAL TAXPAYER IDENTIFICATION NUMBERS OF PARTNERS OR SHAREHOLDERS IN MINUTES OR BOOKS
VII. Failure to record, or recording incorrectly, the Federal Taxpayer Identification Number of each partner or
shareholder referred to in paragraph three of Article 27 of this Code in the meeting minutes or books of
partners or shareholders.
FEDERAL TAXPAYER IDENTIFICATION NUMBERS OF PARTNERS OR SHAREHOLDERS IN PUBLIC INSTRUMENTS
VIII. Failure to record, or recording incorrectly, the Federal Taxpayer Identification Number of each partner or
shareholder in the public instruments in which articles of incorporation and meeting minutes are entered of
legal entities whose partners or shareholders are required to request registration at the Federal Taxpayer
Registry, in accordance with paragraph eight of Article 27 of this Code, if the partners or shareholders are
present when the legal entity is incorporated or the respective minutes are recorded in the notarial record
book.
FEDERAL TAXPAYER IDENTIFICATION NUMBERS OF PARTNERS OR SHAREHOLDERS IN LETTERS OF
INCORPORATION OR MEETING MINUTES
IX. Failure to ensure that the Federal Taxpayer Identification Numbers of partners or shareholders appear in
the documents referred to in the preceding section, when said partners or shareholders are not present when
the legal entity is incorporated or the respective minutes are recorded in the notarial record book.
80.PENALTIES FOR VIOLATIONS IN CONNECTION WITH THE FEDERAL TAXPAYER REGISTRYAnyone who
commits the violations related to the Federal Taxpayer Registry referred to in Article 79 will receive the
following penalties:
I. From $3,470.00 to $10,410.00, for violations covered by (I) (II) and (VI).
II. From $4,200.00 to $8,390.00, for the violation covered by (III). In the case of taxpayers subject to taxation in
accordance with Section II, Chapter II, Title IV, of the Income Tax Law, the penalty shall be from $1,400.00 to
$2,800.00.
III. For the violation set forth in (IV):
a) In the case of tax returns, a penalty of between 2% of declared contributions and $7,390.00 will be imposed.
In no event will the penalty resulting from applying the percentage referred to in this subsection be less than
$2,950.00 or greater than $7,390.00.
b) From $900.00 to $2,060.00, in the case of other documents.
IV. From $17,370.00 to $34,730.00, for the violation set forth in (V).
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V. From $3,450.00 to $10,380.00, for the violation covered by (VII).
VI. From $17,280.00 to $34,570.00, for violations covered by (VIII) and (IX).
81.VIOLATIONS RELATED TO PAYMENTS OF CONTRIBUTIONS, FILING OF TAX RETURNS, DOCUMENTS,
ETC.The following are sanctions related to the payment obligation of contributions; return submittal, request,
documentation, notices, information or issuance of proofs, and the entry of information through the website
of the Tax Administration Service:
FAILURE TO FILE TAX RETURNS, REQUESTS, NOTICES, CERTIFICATES OR ELECTRONIC MEDIA
I. Failure to file the tax returns, requests, notices or certificates required by the tax provisions, or failure to do
so through the electronic media indicated by the Ministry of the Treasury and Public Credit, or to file such
items in response to a request from the tax authorities; and failure to comply with requests from tax
authorities to file any of the electronic media or documents referred to in this section, or failing to do so
within the periods indicated in said requests.
TAX RETURNS, REQUESTS, NOTICES, ETC., THAT CONTAIN IRREGULARITIES
II. Filing tax returns, requests, or notices, or issuing certificates that are incomplete or contain errors, or filing
such items in a manner other than indicated by the tax provisions, or electronically filing returns or notices
that contain said irregularities. The foregoing will not apply to filing a registration request at the Federal
Taxpayer Registry.
FAILURE TO PAY CONTRIBUTIONS WITHIN THE REQUIRED PERIOD
III. Failure to pay contributions within the period set forth in the tax provisions, in the case of contributions not
subject to calculation by taxpayers, except when the payment is made voluntarily.
FAILURE TO MAKE ESTIMATED TAX PAYMENTS
IV. Failure to make estimated payments of a contribution in accordance with applicable tax provisions.
FAILURE TO PROVIDE INFORMATION ON THE AMOUNTS OF EMPLOYMENT SUBSIDY DELIVERED
V. Failure to provide information on the persons to whom the taxpayer has paid amounts in cash
corresponding to an employment subsidy in accordance with the legal provisions that govern the subsidy, or
failing to submit such information within the period set forth for doing so.
FAILURE TO FILE A NOTICE OF CHANGE OF DOMICILE
VI. Failure to file a notice of change of domicile or to submit the notice within the period set forth in the
Regulations of this Code, unless the document is filed voluntarily.
INFORMATION ON WHY NEITHER A TAX LIABILITY NOR A FAVORABLE BALANCE WAS CALCULATED
VII. Failure to submit information stating the reasons for which neither a tax liability nor a favorable balance
was calculated, for any of the obligations with which taxpayers must comply in accordance with Article 31,
paragraph six, of this Code.
INFORMATION ON AUTOMOBILE MANUFACTURERS AND DEALERS AND TAXPAYERS REQUIRED TO PAYTHE
SPECIAL TAX ON PRODUCTION AND SERVICES
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VIII. Failure to submit the information referred to in Article 17 of the Law on the Tax on the Possession or Use
of Vehicles [Ley del Impuesto sobre Tenencia o Uso de Vehículos] or Article 19 (VIII), (IX) and (XII) of the Special
Tax on Production and Services Law [Impuesto Especial sobre Producción y Servicios] (IESPYS), within the
period set forth in said Articles, or failure to do as set forth therein.
INFORMATION RETURNS ON MATTERS OTHER THAN PAYMENT
IX. Failure to provide the information referred to in article 20, eleventh paragraph, of this Code, within the
period set forth in the tax provisions.
VERIFICATION OF DIGITAL INVOICES
X. Failure to comply in due manner and on a timely basis, with the provisions of Article 29(IV) of this Code.
FAILURE TO INCLUDE ALL INTEGRATED COMPANIES
XI. Failure to include all integrated companies in a request for authorization to calculate integrated taxable
income, submitted by an integrating company in accordance with article 63(III) of the Income Tax Law, or
failure to include all integrated companies, pursuant to the last paragraph of article 66 of such statute.
NOTICES OF INCLUSION OR EXCLUSION FROM THE OPTIONAL REGIME FOR GROUPS OF COMPANIES
XII. Failure to file the notices of inclusion in or exclusion from the optional regime for groups of companies, in
accordance with articles 66, fourth paragraph, and 68, fifth paragraph, of the Income Tax Law, or filing them
after the time limit for doing so.
INFORMATION ON PERSONS TO WHOM DONATIONS HAVE BEEN MADE
XIII. Repealed
INFORMATION ON TRANSACTIONS THROUGH TRUSTS
XIV. Failure to provide information on transactions conducted in the preceding calendar year through trusts
through which entrepreneurial activities are conducted, in accordance with article 76(XIII) of the Income Tax
Law, as applicable.
INFORMATION ON MUTUAL FUNDS
XV. Repealed
MONTHLY INFORMATION OF VALUE ADDED TAX WITHHELD
XVI. Failure to provide the information referred to in Article 32 (V) of the Value Added Tax Law [Ley del
Impuesto al Valor Agregado] through the channels and electronic forms and within the periods set forth in
said Law, or filing incomplete or erroneous information.
INFORMATION ON TRANSACTIONS WITH FOREIGN RESIDENT RELATED PARTIES
XVII. Failure to file an information return on transactions conducted with foreign resident related parties
during the immediately preceding calendar year, in accordance with articles 76(X) and 110(X) of the Income
Tax Law, or filing it incomplete or with errors.
INFORMATION ON THE SPECIAL TAX ON PRODUCTION AND SERVICES; TRANSFER PRICE AND VALUE AND
VOLUME; TAX STAMPS AND SEALS
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XVIII. Failure to provide the information referred to in Article 19 (II) paragraph three, (XIII) and (XV) of the
Special Tax on Production and Services Law.
PHYSICAL VOLUMETRIC CONTROL AND REPORT ON NUMBER OF LITERS PRODUCED
XIX. Failure to provide the information referred to in Article 19 (X) and (XVI) of the Special Tax on Production
and Services Law.
NOTICE BY PERSONS WHO CEASE TO BE RESIDENTS OF MEXICO
XX. Failure to file the notice referred to in the last paragraph of Article 9 of this Code.
REGISTRATION AS EXPORTERS OR AS TAXPAYERS THAT HANDLE ALCOHOLIC BEVERAGES
XXI. Failure to register in accordance with Article 19 (XI) and (XIV) of the Special Tax on Production and
Services Law.
INFORMATION OF REAL INTEREST PAID ON MORTGAGE CREDITS
XXII. Failure to provide information on the real interest paid by the taxpayer in the year in question on
mortgage credits, pursuant to article 151 (IV) of the Income Tax Law.
(1) XXIII. Failure to provide the information referred to in the penultimate paragraph of Article 29 (VIII) of the
Value Added Tax Law or filing incomplete or erroneous information.
CERTIFICATE OF NOMINAL AND REAL INTEREST PAID
XXIV. Failure to provide the certificate referred to in article 55(II) of the Income Tax Law.
ACCOUNTING, VOLUMETRIC CONTROLS AND LABORATORY RESULTS
XXV. Failure to comply with Article 28, section I of this Code.
Infractions are considered aggravating when any of the following occurs:
a)There is no ruling or certificate, as mentioned in Article 28, section I, Part B of this Code.
b)There are no volumetric controls, they are not in operation or, if they exist, they are not carried out in
accordance with the provisions of Article 28, section I, Part B of this Code.
MONTHLY INFORMATION ON TRANSACTIONS WITH SUPPLIERS
XXVI. Failure to provide the information referred to in Article 32 (VIII) of the Value Added Tax Law through the
channels and electronic forms and within the periods set forth in said Law, or filing incomplete or erroneous
information.
INFORMATION THAT MUST BE SUBMITTED BY THE FEDERAL GOVERNMENT, STATE GOVERNMENTS, AMONG
OTHERS
XXVII. Failure to provide the information referred to in Article 32-G of this Code through the channels and
electronic forms and within the periods set forth in said Law, or filing incomplete or erroneous information.
FAILURE TO GIVE NOTIFICATION IF THE TAXPAYER WORKS FOR ANOTHER EMPLOYER
XXVIII. Failure to comply with the obligation referred to in article 98(IV) of the Income Tax Law.
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INFORMATION ON CUSTOMERS, SUPPLIERS AND ACCOUNTING RECORDS AS WELL AS INFORMATION
RELATED TO THE FEDERAL TAXPAYER IDENTIFICATION NUMBER
XXIX. Failure to provide the information set forth article 30-A of this Code or filing it incomplete or with errors.
DOCUMENTATION ON THE REORGANIZATION OF COMPANIES BELONGING TO A GROUP
XXX. Failure to provide, or failure to do so within the required period, documentation evidencing that shares
that are the subject of the authorization referred to in article 161 of the Income Tax Law have not left the
group of companies; or failing to file, or to do so without the required period, the information or the notice
referred to in articles 262(IV) and 269 of the Regulations of the Income Tax Law.
FAILURE TO REPORT COLLECTIONS IN CASH, GOLD OR SILVER ABOVE ONE HUNDRED THOUSAND PESOS
XXXI. Failure to provide the information referred to in articles 76(XV), 82(VII), 110(VII),118(V) and 128 of the
Income Tax Law, or providing such information after the end of the time limit for doing so.
TAX INVOICES ISSUED WITH ASSIGNED NUMBERS
XXXII. Repealed
XXXIII. Repealed
FAILURE TO PROVIDE INFORMATION OR DOCUMENTS
XXXIV. Failure to provide the data, information or documents requested by the tax authorities, pursuant to
the provisions of the first paragraph of Article 42-A of this Code.
USE OF INVALID SECURITY DEVICES
XXXV. Repealed
SCOPE OF DONEES
XXXVI. Failure to comply with the obligations set forth in article 82(III) and second to last paragraph, (a), of the
Income Tax Law.
DONEES THAT FAIL TO PROVIDE INFORMATION CONCERNING THE LEGISLATIVE AMENDMENTS THEY INTEND
TO PROMOTE
XXXVII. Failure to comply with the obligations set forth in article 82(III) and second to last paragraph, (b), of
the Income Tax Law.
DONEES THAT DO NOT COMPLY WITH THE CORPORATE PURPOSE
XXXVIII. Failure to comply with the restriction set forth in article 82(II) of the Income Tax Law.
NON-PROFIT LEGAL ENTITIES THAT ALLOCATE THEIR TOTAL ASSET SETTLEMENT AS DONATIONS
XXXIX. Not allocate their total assets or the corresponding donations, under the terms of Article 82, section V
of the Income Tax Act
FAILURE TO DELIVER INFORMATION RETURN ON RELEVANT TRANSACTIONS AND INFORMATION ANNUAL
RETURNS FROM RELATED PARTIES
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XL. Failing to provide the information referred to in articles 31-A of this Code and 76-A of the Income Tax Law,
or provide it incomplete, with mistakes, inconsistencies or in a manner different to that indicated in the tax
provisions.
FAILURE TO DELIVER ACCOUNTING INFORMATION THROUGH THE SAT WEBPAGE, OFF TERM, FAILURE TO
ENTER THE INFORMATION EVERY MONTH OR SUBJECTED TO CHANGE
XLI. Not entering the accounting information on the website of the Tax Administration Service when it is
bound to do so; or enter it beyond the periods of time indicated in the tax provisions, or else, failing to enter it
in accordance with the general rules set forth in article 28, section IV of the Code, or enter it with alterations
preventing the reading thereof.
XLII. Not provide the information to which Article 82-Bis of the Income Tax Act refers, or submit it incomplete
or with errors.
XLIII. Not comply with the technological specifications determined by the Tax Administration Service referred
to in Article 29, section VI of this Code by sending the Internet Digital Tax Receipts to this decentralized
administrative body.
XLIV. Not comply with the obligations established in Article 82, section VI of the Income Tax Act.
1 Article 29 (VIII) of the Value Added Tax Law referred to herein is currently repealed
82.PENALTIES FOR VIOLATIONS REGARDING FILING TAX RETURNS, REQUESTS AND NOTICES AND ISSUING
CERTIFICATESAny person committing the infractions related to the obligation to submit returns, applications,
documentation, notices or information with the issuance of electronic invoices via Internet or proofs and with
the entry of information through the website of the Tax Administration Service referred to in article 81 of this
Code, shall be imposed the following fines:
I. For the violation set forth in (I):
a) From $1,400.00 to $17,370.00, in the case of returns, for each obligation not declared. If within six months
following the filing date of the tax return for which the penalty was imposed, the taxpayer files a tax return
amending the previous return and declaring additional contributions, the penalty referred to in this subsection
will also be applied for the amended return.
b) From $1,400.00 to $34,730.00, for each obligation in question, when a tax return, request, notice, or
certificate is filed outside of the period indicated in the request, or when the request is not complied with.
c) From $13,330.00 to $26,640.00, for failing to file the notice referred to in paragraph one of Article 23 of this
Code.
d) From $14,230.00 to $28,490.00, for failing to file returns electronically when the taxpayer is required to do
so; filing them outside the required period; failing to abide by tax authorities’ requirements on filing said
returns; or complying with said requirements outside of the periods indicated in said requirements.
e) From $1,430.00 to $4,560.00, for other documents.
II. Regarding the violation set forth in (II):
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a) From $1,040.00 to $3,470.00, for failing to indicate the name or domicile or indicating an incorrect name or
domicile, for each instance of this violation.
b) From $30.00 to $90.00, for each item not recorded or recorded incorrectly on the schedule of clients and
suppliers contained in official forms.
c) From $190.00 to $340.00, for each item not recorded or recorded incorrectly. Whenever a taxpayer fails to
submit annexes, the penalty under this subsection will be calculated for each item that should have been
included in the annex that was not submitted.
d) From $700.00 to $1,730.00, for failing to indicate the number corresponding to the taxpayer’s principal
activity listed in the catalogue of activities published by the Ministry of the Treasury and Public Credit through
general rules, or for indicating an erroneous number.
e) From $4,260.00 to $14,230.00, for submitting electronic media that contain incomplete or erroneous tax
returns or errors or for submitting them in a manner other than set forth in tax provisions.
f) From $1,260.00 to $3,770.00, for filing tax returns not signed by the taxpayer or by the taxpayer’s duly
accredited legal representative.
g) From $630.00 to $1,710.00, in the remaining cases.
III. From $1,400.00 to $34,730.00, in the case indicated in (III), for each requirement not complied with.
IV. From $17,370.00 to $34,730.00, for the violation indicated in (IV), except in the case of taxpayers that, in
accordance with the Income Tax Law, are required to make estimated tax payments each three or each four
months. For the latter taxpayers, the penalty will be from $1,730.00 to $10,410.00.
V. For the violation indicated in (V), the penalty will be from $11,930.00 to $23,880.00.
VI. For the violation indicated in (VI), the penalty will be from $3,470.00 to $10,410.00.
VII. From $860.00 to $8,760.00, for the violation set forth in (VII).
VIII. For the violation indicated in (VIII), the penalty will be from $65,910.00 to $197,720.00.
IX. From $10,410.00 to $34,730.00, for the violation set forth in (IX).
X. From $10,980.00 to $20,570.00 for the violation set forth in (X).
XI. From $128,440.00 to $171,260.00 for the violations set forth in (XI), for each integrated company not
included in the request for authorization to determine integrated taxable income or not included in the
optional regime for groups of companies.
XII. From $45,160.00 to $69,500.00, for the violation set forth in (XII), for each notice of inclusion or exclusion
not filed or not filed within the required period, even if the notice is submitted voluntarily.
1XIII. From $10,410.00 to $34,730.00, for the violations set forth in (XIII).
XIV. From $10,410.00 to $24,310.00, for the violation set forth in (XIV).
2 XV. From $86,870.00 to $173,730.00, for the violation set forth in (XV).
XVI. From $12,180.00 to $24,360.00 for the violation set forth in (XVI). In cases of repeat violation, the penalty
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shall be increased by a 100% for each failure to comply.
XVII. From $77,230.00 to $154,460.00, for the violation set forth in (XVII).
XVIII. From $9,850.00 to $16,400.00, for the violation set forth in (XVIII).
XIX. From $16,400.00 to $32,830.00, for the violation set forth in (XIX).
XX. From $5,260.00 to $10,520.00, for the violation set forth in (XX).
XXI. From $125,660.00 to $251,350.00, for the violation set forth in (XXI).
XXII. From $5,260.00 to $10,520.00, for each report not provided to the taxpayers, for the violation set forth in
(XXII).
XXIII. From $15,080.00 to $27,640.00, for the violation set forth in (XXIII).
XXIV. From $5,260.00 to $10,520.00, for each certificate not provided, for the violation set forth (XXIV).
XXV. From $35,000.00 to $61,500.00, for what is established in section XXV.
When any of the aggravating breaches mentioned in Article 81, section XXV, subsection a) or b) of this Code
are identified, The fine in the first paragraph of this fraction will be increased by between $1,000,000 to
$3,000,000.
In case of reoccurrence, the penalty will also consist in closing the taxpayer’s establishment from 3 to 15 days.
To determine the exact time, the tax authorities will take into consideration the stipulations of Article 75 of
this Code.
XXVI. From $11,580.00 for $23,160.00, for the violation set forth in (XXVI). In cases of repeat violation, the
penalty shall be increased by a 100% for each failure to comply.
XXVII. From $11,930.00 to $23,880.00, for the violation set forth in (XXVII).
XXVIII. From $720.00 to $1,090.00, for the violation set forth in (XXVIII).
XXIX. From $48,360. $241,800.00, for the violation set forth in (XXIX). In the event of a repeat offense, the
penalty will be from $96,710.00 to $483,600.00, for each request formulated.
XXX. From $158,230.00 to $225,280.00, for the violation set forth in (XXX).
XXXI. From $158,230.00 to $225,280.00, for the violation set forth in (XXXI).
PENALTY FOR NOT SUPPLYING INFORMATION ON TAX INVOICES ISSUED WITH ASSIGNED NUMBERS
XXXII. Repealed
XXXIII. Repealed
XXXIV. From $20,500.00 to $34,160.00 per each unattended request, for the violation set forth in (XXXIV).
PENALTIY FOR USING EXPIRED SECURITY DEVICES
XXXV. Repealed
XXXVI. From $89,330.00 to $111,660.00 to that established in sections XXXVI, XXXVII, XXXVIII, XLII and XLIV,
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and, where applicable, the cancellation of the authorization to receive deductible donations
XXXVII. From $154,800.00 to $220,400.00, for the fine indicated in section XL.
XXXVIII. Regarding the fines indicated in section XLI from $5,510.00 to $16,520.00, due to the failure to enter
the accounting information via the website of the Tax Administration Service, as set forth in article 28, section
IV of the Code, within the periods of time established in the tax provisions when it is bound to do so; enter it
through files with alterations preventing the reading thereof; not entering it in accordance with the general
rules issued to such end, or failing to comply with the information or documentation requirements prepared
by the tax authorities on such matters.
XXXIX. From $156,930.00 to $223,420.00 to that established in section XXXIX.
XL. From $1.00 to $10.00 to that established in section XLIII, for each Internet Digital Tax Receipt sent, which
contains information that does not comply with the technological specifications determined by the Tax
Administration Service.
(1) Article 81(XIII) described herein actually is repealed
(2) Article 81(XV) described herein actually is repealed
83.VIOLATIONS RELATED TO KEEPING ACCOUNTING RECORDS The following are violations related to the
obligation to keep accounting records, provided that they are discovered in the exercise of review powers or
the powers described in article 22 of this Code:
I. Failing to keep accounting records.
II. Failing to maintain a special record or book required by the tax laws; failing to comply with obligations on
inventory valuation or to follow the inventory-control procedure set forth in tax provisions.
III. Maintaining accounting in a manner other than set forth in this Code or other laws; keeping accounting
records in locations other than those indicated in said provisions.
IV. Not including the entries corresponding to the operations performed; making them incomplete, inaccurate,
with incorrect identification of its object or outside of the respective timelines, as well as declaring
non-existent expenses.
V. Repealed
VI. Failing to keep accounting records available to the authorities for the length of time set forth in tax
provisions.
VII. Not issuing, not delivering or not making available to customers the internet digital tax receipts for their
activities when the tax provisions demand it, or issuing them without meeting the requirements outlined in
this Code, in its Regulation or the general rules issued by the Tax Administration Service. Also, not delivering or
making available the printed copy of these receipts when customers so request it, as well as not issuing the
internet digital tax receipts that support the operations with the general public, or not making them available
to the tax authorities when requested.
VIII. Repealed
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IX. To issue digital tax invoices through the Internet bearing the federal taxpayer identification number of a
person other than the person who acquires the good, contracts the temporary use or enjoyment of property,
or uses the services.
X. Failing to have financial statements audited when elected to do so under article 32-A of this Code, or failing
to submit said audited financial statements within the period set forth by the tax laws.
XI. To issue digital tax invoices through the Internet stating that correspond to deductible donations, without
having authorization to receive deductible donations under articles 79, 82, 83 and 84 of the Income Tax Law
and 31 and 114 of the Regulations thereof, as applicable.
XII. Failing to issue supporting documentation covering goods in transit in Mexican territory, or to ensure that
said documentation accompanies the goods.
XIII. Failing to operate the tax-verification cash registers or the tax-registration electronic systems and
equipment authorized by the tax authorities, or not recording the value of the activities with the general
public on said registers, systems, and equipment, when the taxpayer is required to do so in accordance with
the tax provisions.
XIV. Repealed
XV. Failure to identify transactions with foreign resident related parties in accounting records, in accordance
with article 76(IX) of the Income Tax Law.
XVI. Repealed
XVII. Failure to file or to file income the information return on tax situation, described in article 32-H of this
Code.
XVIII. Failure to prove the existence of transactions covered by tax invoices issued by suppliers, related to the
Value Added Tax.
84.PENALTIES FOR VIOLATIONS RELATED TO KEEPING ACCOUNTING RECORDSAnyone who commits
violations related to the obligation to keep accounting records referred to in Article 83 will receive the
following sanctions:
I. From $1,520.00 to $15,140.00 for the violation covered by (I).
II. From $330.00 to $7,570.00 for the violations covered by (II) and (III).
III. From $330.00 to $6,070.00 for the violation covered by (IV).
IV. In cases described in (VII), the following penalties, as applicable:
a) From $15,280.00 to $87,350.00. In cases of repeat offenses, the tax authorities may, in addition,
preemptively close the taxpayer’s establishment for a period of three to fifteen days. In order to determine
the applicable term, the provisions of article 75 of this Code shall be considered.
b) From $1,490.00 to $2,960.00 in the case of taxpayers subject to taxation in accordance with Section II of
Chapter II of Title IV of the Income Tax Law. In cases of repeat offense, the tax authorities may, in addition,
preemptively close the taxpayer’s establishment as described in the preceding subsection.
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c) From $14,830.00 to $84,740.00 in cases of taxpayers authorized to receive tax deductible donations,
referred to in articles 79, 82, 83 and 84 of the Income Tax Law and 31 and 114 of the Regulations thereof, as
applicable. In cases of repeat offenses, the relevant authorization to receive tax deductible donations shall be
revoked, in addition.
V. From $920.00 to $12,100.00, for the violation covered by (VI).
VI. From $16,670.00 to $95,300.00 for the violation covered by (IX), in the case of the first violation. In the
case of taxpayers subject to taxation in accordance with Section II, Chapter II, Title IV of the Income Tax Law,
the penalty shall be from $1,670.00 to $3,330.00 for the first violation. In the event of repeat offenses, the
penalty shall consist of preemptively closing the taxpayer’s establishment for a term ranging from 3 to 15 days.
In determining the length of said term, the tax authorities shall take into consideration the provisions of article
75 of this Code.
VII. Repealed
VIII. From $6,950.00 to $34,730.00, for the violation covered by (XIII).
IX. From $13,490.00 to $134,840.00 for the violation covered by (X).
X. From three to five times the amount or the value described in the digital tax invoice through the Internet
covering a donation, to the violation described in (XI).
XI. From $680.00 to $13,200.00, for the violation covered by (XII).
XII. Repealed
XIII. From $1,750.00 to $5,260.00, for the violation covered by (XV), for each transaction not identified in
accounting records.
XIV. Repealed
XV. From $13,490.00 to $134,840.00 for the violation covered by (XVII)
XVI. From $14,830.00 to $84,740.00 for the violation covered by (XVIII)
When the tax authority learns that the taxpayer has been convicted of a firm judgement for committing any of
the offences included in Articles 222 and 222 Bis of the Federal Criminal Code, specifically regarding the
infractions noted in sections I, II, IV and XVIII of Article 83 of this Code, the fine will be increased from
100–150% of the amounts of the values of the bribes that serve as the basis of the bribery judgement.
84A.VIOLATIONS BY BANKING INSTITUTIONS The following are violations that may be committed by financial
institutions or loan and savings cooperatives in connection with the obligations set forth in articles 32-B,
32-E,40-A, 151 and 156-Bis of this Code:
I. Failing to include the name or legal name and code corresponding to the primary account holder on the
blank checks that they deliver to taxpayers.
II. Paying cash for a check that has the words “to be credited to the account,” or depositing it into an account
other than that of the beneficiary.
III. Incorrectly processing the contribution-payment returns that they receive.
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IV. Failure to provide or to provide incomplete the information relative to deposits, services, trusts or any type
of transactions requested directly to financial institutions or loan or savings cooperatives by the tax authorities
while exercising their review powers, or through the National Banking and Securities Commission, the National
Commission for the Saving System for Retirement or the National Insurance and Bond Commission.
V. Incorrectly recording, or failing to record, the account holder’s name or legal name, domicile, and Federal
Taxpayer Identification Number, or the number used in lieu thereof, on the respective contracts.
VI. Failing to transfer the amount of the guarantee and the yields thereon, within the period referred to in
Article 141-A (II) of this Code, to the Federal Treasury Office.
VII. Failure to issue account statements or to furnish information, pursuant to Article 32-B of this Code.
VIII. Failure to seize, attach or block a taxpayer’s bank deposits, other deposits or insurances, within the terms
described in articles 40-A, 145, 151 and 156-Bis of this Code.
IX. To not disclose information to a taxpayer with regard to the authority that ordered the seizure, attachment
or freezing of the taxpayer’s bank deposits, other deposits or insurances.
X. To seize, attach or block a taxpayer’s bank deposits, other deposits or insurances for an amount greater
than ordered by the tax authority.
XI Failure to report to the tax authority about the execution or lifting of a seizure, attachment or freezing of a
taxpayer’s bank deposits, other deposits or insurances, within the terms described in articles 40-A, 145, 151
and 156-Bis of this Code.
XII. Not to lift a seizure, attachment or freezing of a taxpayer’s bank deposits, other deposits or insurances,
within the terms described in articles 40-A, 145, 151 and 156-Bis of this Code.
XIII. Not to verify with the Tax Administration Service that accountholders are enrolled at the Federal Taxpayer
Registry and that their identification number is correct, pursuant to the provisions of article 32B(IX) of this
code.
XIV. Not to provide the information described in article 32E of this Code.
84B.PENALTIES FOR VIOLATIONS COMMITTED BY BANKING INSTITUTIONSAnyone who commits the
violations related to financial entities or loan and savings cooperatives, referred to in Article 84-A of this Code,
shall be subject to the following penalties:
I. From $330.00 to $15,140.00 for the violation covered by (I).
II. An amount equal to 20% of the value of the check, for the violation set forth in (II).
III. From $30.00 to $80.00, for each item not recorded or recorded incorrectly, for the violation covered by
(III).
IV. From $502,680.00 to $1,005, 350.00, for the violation set forth in (IV).
V. From $6,600.00 to $98,840.00, for the violation set forth in (V).
VI. From $25,120.00 to $75,390.00, for the violation set forth in (VI).
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VII. From $90.00 to $180.00 for each account statement not issued in accordance with article 32-B of this
Code; and from $314,280.00 to $628,560.00 for failure to provide information, to those violations described in
(VII)
VIII. From $310,760.00 to $345,300.00 for the violation set forth in (VIII), (IX) and (X)
IX. From $310,760.00 to $345,300.00 for the violation set forth in (XI)
X. From $61,400.00 to $73,680.00 for the violation set forth in (XIV)
XI. From $276,340.00 to $614,070.00 for the violation set forth in (XII)
XII. From $5,710.00 to $85,540.00 for the violation set forth in (XIII)
84C.VIOLATIONS BY SERVICES USERS AND BANK ACCOUNT HOLDERSUsers of the services as well as holders
of accounts at the banking institutions referred to in the last paragraph of Article 30-A of this Code commit
violations when they completely or partially fail to comply with their obligation to provide their name or legal
name, domicile, Federal Taxpayer Identification Number or the data required to formulate the code or the
code used in lieu of it requested of them by services providers and banking institutions or when they provide
incorrect or false data.
84D.PENALTIES FOR VIOLATIONS BY SERVICES USERS AND BANK ACCOUNT HOLDERSAnyone who commits
the violations referred to in Article 84-C of this Code will receive a penalty of $430.0.00 for each omission,
except users of the financial system, for whom the penalty will be $1,280.00 for each such violation.
84E.VIOLATIONS RELATED TO OBLIGATIONS OF FACTORING COMPANIES AND OF MULTIPLE PURPOSE
FINANCIAL INSTITUTIONSFailing to give the notification of the transfer of credits under a financial factoring
agreement, or refusing to receive said notification, is considered a violation in which financial factoring
companies and multiple purpose financial institutions may incur regarding the obligations referred to in
paragraphs one and two of Article 32-C of this Code.
84F.PENALTIES FOR VIOLATIONS RELATED TO OBLIGATIONS OF FACTORING COMPANIESFrom $6,600.00 to
$65,910.00, for anyone who commits the violation referred to in Article 84-E.
84G.VIOLATIONS BY BROKERAGE HOUSES Failure to provide the information referred to in article 58 of the
Income Tax Law, concerning taxpayers who transfer ownership of shares, with the brokerage house’s
intervention, shall be considered a violation in which brokerage houses may incur.
84H.PENALTIES FOR VIOLATIONS BY BROKERAGE HOUSESA brokerage house that commits the violation
referred to in Article 84-G of this Code shall receive a penalty ranging from $5,060.00 to $10,120.00 for each
report not provided.
84I.VIOLATIONS BY LEGAL ENTITIES AUTHORIZED TO ISSUE CREDIT, DEBIT, AND SERVICES CARDS, AS WELL
AS ELECTRONIC WALLETSFailure to issue account statements in accordance with applicable provisions,
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pursuant to article 32-E of this Code, shall be considered a violation in which persons issuing credit, debit, and
services cards, as well as electronic wallets, authorized by the Tax Administration Service, may incur.
84J.PENALTIES FOR VIOLATIONS BY LEGAL ENTITIES AUTHORIZED TO ISSUE CREDIT, DEBIT, AND SERVICES
CARDS, AS WELL AS ELECTRONIC WALLETSLegal entities that commit the violation referred to in article 84-I of
this Code, shall be subject to a penalty from $90.00 to $180.00 pear each account statement not issued in
accordance with article 32-E of this Code.
84K.VIOLATION FOR FAILURE TO PROVIDE THE INFORMATION CONTAINED IN THE ACCOUNT
STATEMENTSFailure to provide the information contained in the account statements, referred to in Article
32-E of this Code, to the Tax Administration Services shall be considered a violation in which legal entities
referred to in Article 84-I of this Code may incur.
84L.PENALTIES FOR FAILURE TO PROVIDE THE INFORMATION CONTAINED IN THE ACCOUNT
STATEMENTSLegal entities referred to in article 84-I of this Code that commit the violation referred to in
Article 84-K thereof shall receive a penalty from $353,850.00 to $707,700.00 for failing to provide the
requested information about an account statement.
85.VIOLATIONS RELATED TO THE EXERCISE OF REVIEW AUTHORITIESThe following are violations related to
the exercise of review authorities:
I. To oppose to a field audit. Failure to provide the data and reports legally required by the tax authorities;
failure to provide accounting records or a portion thereof, the contents of safety-deposit boxes, and, in
general, the elements required to verify compliance with the taxpayer’s own obligations or those of third
parties; and failure to provide the documentation requested by the authority, pursuant to article 53-B of this
Code.
II. Failing to keep accounting records or a portion thereof as well as the correspondence that field auditors
leave in deposit with the taxpayer.
III. Failing to furnish the data and reports on clients and suppliers legally required by the tax authorities or to
correlate them with the corresponding code, when requested to do so by said authorities.
IV. Disseminating the confidential information provided by independent third parties referred to in Article 46
(IV) and Article 48 (VII) of this Code, or using such information improperly or for personal reasons, thereby
weakening said parties’ competitive position.
V. Falsely declaring that the taxpayer complies with the requirements set forth in Article 70-A of this Code.
86.PENALTIES FOR VIOLATIONS REGARDING THE EXERCISE OF REVIEW AUTHORITIESAnyone who commits
the violations related to the exercise of the review authorities referred to in Article 85 will receive the
following penalties:
I. From $17,370.00 to $52,120.00, for the violation covered by (I).
II. From $1,520.00 to $62,720.00, for the violation set forth in (II).
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III. From $3,290.00 to $82,390.00, for the violation set forth in (III).
IV. From $132,790.00 to $177,050.00, for the violation covered by (IV).
V. From $7,530.00 to $12,550.00, without prejudice to other applicable penalties, for the violation set forth in
(V).
86A.VIOLATIONS RELATED TO TAX STAMPS, SEALS AND CONTAINERS OF ALCOHOLIC BEVERAGES The
following are violations related to tax stamps, seals or containers of alcoholic beverages, pursuant to the
Special Tax on Production and Services Law:
l. Failure to affix tax stamps or seals to containers of alcoholic beverages; or that the tax stamps or seals are
forged or altered.
II. Using tax stamps or seals for anything other than affixing them to containers of alcoholic beverages.
III. Possessing, under any title, alcoholic beverages in containers that lack the corresponding tax stamp or seal
or whose tax stamp or seal is forged or altered, as well as failing to ensure that the aforementioned containers
have the corresponding tax stamp or seal at the time they are acquired, except in cases in which tax provisions
do not require that the containers have a tax stamp or seal affixed, pursuant to article 19 (V) of the Special Tax
on Production and Services Law.
IV. Failing to destroy empty containers that have been emptied of alcoholic beverages, when the taxpayer is
required to do so.
V. Failure to prove that the tax stamps or seals were legally acquired.
86B.PENALTIES FOR VIOLATIONS RELATED TO AFFIXING TAX STAMPS OR SEALS TO CONTAINERSAnyone who
commits the violations indicated in Article 86-A of this Code will receive the following penalties:
l. From $60.00 to $120.00 for the violation covered by (I), for each tax stamp or seal not affixed, forged or
altered.
II. From $30.00 to $120.00, for the violation covered by (II), for each tax stamp or seal improperly used.
III. From $20.00 to $60.00 for the violation covered by (III), for each container lacking a tax stamp or seal, as
applicable, or for each forged or altered stamp or seal.
IV. From $30.00 to $110.00, for the violation covered by (IV), for each empty container not destroyed.
V. From $490.00 to $740.00 for each tax stamp or seal illegally acquired.
SANCTION IN THE EVENT OF REPEAT OFFENSES
In the event of repeat offenses, the sanction will consist of closing the taxpayer’s establishment or the
establishment of the holder of the goods referred to in Article 86-A, for a term ranging from 3 to 15 days. In
determining the length of said term, the tax authorities will take into consideration Article 75 of this Code.
86C.REPEALED
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86D.REPEALED
86E.VIOLATION FOR NOT KEEPING PHYSICAL CONTROL OF VOLUME MANUFACTURED, PRODUCED, BOTTLED
OR PACKEDViolations are committed by manufacturers, producers or bottlers or packers of fermented
alcoholic beverages, beer, coolers and rolled tobacco, as applicable, when they fail to keep physical control as
referred to in Article 19 (X) of the Special Tax on Production and Services Law, or who do so in a manner other
than set forth in said section.
VIOLATION FOR NOT KEEPING PHYSICAL OR VOLUMETRIC CONTROLS
Violations are also committed by producers or bottlers of alcoholic beverages when they fail to keep the
physical or volumetric controls referred to in Article 19 (X) and (XVI) of the Special Tax on Production and
Services Law, or keep such controls in a manner other than set forth in said sections.
86F.PENALTY FOR NOT KEEPING PHYSICAL CONTROLS OF VOLUME MANUFACTURED, VOLUMETRIC
CONTROLS, ETC.Anyone who commits the violations indicated in Article 86-E of this Code will receive a penalty
ranging from $49,240.00 to $114,890.00. In the event of repeat offenses, the sanction will consist of
preemptively closing the taxpayer’s establishment for a term ranging from 3 to 15 days. In determining the
length of said term, the tax authorities will take into consideration Article 75 of this Code.
86G.VIOLATIONS COMMITTED BY PRODUCERS, MANUFACTURERS AND IMPORTERS OF CIGARS AND ROLLED
TOBACCO Failure to print the security code on each cigarette box for sale in Mexico, pursuant to article
19(XXII) of the Special Tax on Production and Services Law shall be a violation that may be incurred by
producers, manufacturers and importers of cigarettes, and other rolled tobacco, excepting cigars and other
rolled tobacco that is handmade entirely.
Likewise, the following are violations that may be incurred by producers, manufacturers and importers of
cigarettes, and other rolled tobacco, excepting cigars and other rolled tobacco that is handmade entirely, as
well as authorized suppliers of printing services of security codes, described in articles 19(XXII) and 19-A of the
Special Tax on Production and Services Law:
I. Failure to provide or to place at the tax authority’s disposal, the information, documentation or devices
allowing verification of compliance with the obligations set forth in such articles.
II. To disallow verification by the tax authorities of their establishments, domiciles or any other place where
the printing mechanisms or systems of such security codes are found, in order to check compliance with the
obligations set forth in such articles.
86H.VIOLATION FOR EACH CIGARETTE BOX NOT BEARING A PRINTED SECURITY CODE Parties committing the
violations described in the first paragraph of article 86G shall be subject to a penalty of $10.00 to $20.00 for
each cigarette box that does not have the security code printed on it, described in article 19(XXII) of the
Special Tax on Production and Services Law.
FOR NOT SUPPLYING TO THE TAX AUTHORITY INFORMATION, DOCUMENTATION OR DEVICES
Those who commit the violations described in article 86G, second paragraph, (I) of this Code shall be subject to
a penalty from $24,570.00 to $368,440.00 for each time they do not provide or do not place at the tax
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authority’s disposal the information, documentation or devices, allowing to verify compliance with tax
obligations set forth in articles 19(XXII) and 19A of the Special Tax on Production and Services Law.
PENALTY FOR NOT ALLOWING THE TAX AUTHORITY TO PERFORM VERIFICATIONS AT ESTABLISHMENTS OR
DOMICILES
Those who commit the violations described in article 86-G, second paragraph, (II) of this Code shall be subject
to a penalty from $24,570.00 to $368,440.00 for each time they do not allow to perform verifications at the
establishments or domiciles of producers, manufacturers or importers of cigarettes and other rolled tobacco,
excepting cigars and other rolled tobacco that is handmade entirely, as well as of the authorized suppliers of
printing services of security codes, or any other place where the printing mechanisms or systems of such
security codes are found, in order to verify compliance with the obligations set forth in articles 19(XXII) and
19-A of the Special Tax on Production and Services Law.
CLOSURE OF A VIOLATOR’S ESTABLISHMENT IN CASES OF REPEAT OFFENSE
In cases of repeat offense, the tax authorities may, in addition, close down the violator’s establishment for a
term of 15 days. To this end, the tax authority shall notify the taxpayer within a term of twenty days as of the
repeat offense, so that within the ten following days the latter may express defense arguments. In case the
taxpayer fails to do so or to rebut the facts and omissions attributed to him, the closure shall be executed.
86I.VIOLATION FOR CIGAR OR CIGARETTE BOXES NOT BEARING A PRINTED SECURITY CODE OR BEARING A
FORGED SECURITY CODE Those who store, sell, dispose of or distribute in Mexico boxes of cigarettes or other
rolled tobacco, excepting cigars and other rolled tobacco that is handmade entirely, that do not have a
security code printed on them, pursuant to article 19(XXII) of the Special Tax on Production and Services Law
or that bear a forged security code, pursuant to article 19A of such statute, commit a violation.
86J.PENALTIES FOR CIGAR OR CIGARETTE BOXES NOT BEARING A PRINTED SECURITY CODE OR BEARING A
FORGED SECURITY CODE Those who commit the violations described in article 86I of this Code shall be subject
to a penalty from $10.00 to $20.00 for each box of cigarettes that does not have a security code printed on
them, pursuant to article 19(XXII) of the Special Tax on Production and Services Law or the one they bear is
forged.
Boxes of cigarettes described in the preceding paragraph shall be seized and they shall become property of the
Federal Treasury for destruction.
87.VIOLATIONS ATTRIBUTABLE TO PUBLIC EMPLOYEES OR OFFICIALSThe following are violations to the tax
provisions in which public employees or officials may incur in the performance of their duties:
FAILURE TO REQUIRE PAYMENT OF CONTRIBUTIONS
I. Failing to require complete payment of contributions and the corresponding ancillary charges; collecting
payment in a manner other than set forth in the tax provisions; or allowing or ordering payment collected in
such a manner to be received.
RECORDING FALSE DATA
II. Falsely stating that tax provisions have been complied with or that field visits have been carried out or
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including false data in reports.
IMPROPERLY REQUIRING AMOUNTS OF MONEY
III. Requiring any payment not set forth in tax provisions, even when applied in the performance of public
duties.
IMPROPERLY USING CONFIDENTIAL INFORMATION
IV. Disseminating the confidential information provided by independent third parties referred to in Article 46
(IV) and Article 48 (VII) of this Code, or using such information improperly or for personal reasons, thereby
weakening said parties’ competitive position.
DISCLOSING INFORMATION PROVIDED BY MEMBER INSTITUTIONS OF THE FINANCIAL SYSTEM
V. Disclosing to third parties, in violation of Article 69 of this Code, information that member institutions of the
financial system have provided to the tax authorities.
88.PENALTIES FOR VIOLATIONS ATTRIBUTABLE TO PUBLIC EMPLOYEES OR OFFICIALSA public official who
commits the violations of the tax provisions referred to in Article 87 will receive a penalty of from $132,790.00
to $177,050.00.
89.VIOLATIONS ATTRIBUTABLE TO THIRD PARTIESThe following are violations for which third parties are
responsible:
I. Giving advice or providing consultancy or other services in order for a taxpayer to totally or partially omit the
payment of any contribution in violation of tax provisions.
II. Collaborating in recording false data, entries, or accounts in accounting records or in documents issued, or
in altering such data, entries, or accounts.
III. Acting, in any other manner, as an accomplice in the commission of tax violations.
CASES IN WHICH A TAX ADVISOR DOES NOT COMMIT A VIOLATION
Tax advisors do not commit the violation referred to in (I) of this Article when they state in the written opinion
that they issue that the criterion contained therein differs from the criteria made public by the tax authorities
in accordance with Article 33 (I) h) of this Code, or when they inform the taxpayer in writing that their advice
may be contrary to the interpretation of the tax authorities.
90.PENALTIES FOR VIOLATIONS ATTRIBUTABLE TO THIRD PARTIESPersons who commit the violations to the
tax provisions referred to in Article 89 of this Code will receive a penalty ranging from $54,200.00 to
$85,200.00.
AGGRAVATING CIRCUMSTANCE CONSISTING OF FOLLOWING A CRITERION DIFFERENT THAN THAT USED BY
THE AUTHORITIES
In the cases indicated in (I) of the aforementioned Article, giving advice or providing consultancy or other
services not in line with the criteria made public by the tax authorities under Article 33 (I) h) of this Code will
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be considered an aggravating circumstance. In such cases, the penalty will be increased from 10% to 20% of
the amount of the contribution not paid, up to a limit of twice the amount of the fees collected for the advice
or consultancy or other services.
CASES IN WHICH THERE IS NO AGGRAVATING CIRCUMSTANCE
The aggravating circumstance referred to in the preceding paragraph will not exist when the tax advisor states
in the written opinion that he issues that said opinion is based on a criterion other than the criteria made
public by the tax authorities under Article 33 (I) (h) of this Code.
91.PENALTY FOR MISCELLANEOUS VIOLATIONSViolations of the tax provisions other than those set forth in
this Chapter will be sanctioned with a penalty ranging from $330.00 to $3,180.00.
91A.PUBLIC ACCOUNTANT’S VIOLATION FOR NOT REPORTING TAX DEFICIENCIES The following violation is
related to the audited financial statements required to be prepared by public accountants in accordance with
article 52 of this Code: when a public accountant audits a taxpayer’s financial statements and does not state
the taxpayer’s failure to pay contributions that the taxpayer has collected, withheld, or charged or that are
owed by the taxpayer, in the report on the taxpayer’s tax situation for the period covered by the audited
financial statements. The foregoing shall apply if said omission is related to the failure to comply with the
auditing standards that govern public accountants’ professional capacity, independence and impartiality, the
work that they perform and the information that they submit in connection with their work, provided that the
failure to pay contributions is determined by the tax authorities while exercising their review powers and such
assessment is contained in a final and binding ruling.
Public accounts shall not have incurred in the violation referred to in the preceding paragraph when the
omission does not represent more than 10% of the contributions collected, withheld or charged, or 15% of the
taxpayer’s own contributions.
91B.PENALTIES FOR PUBLIC ACCOUNTANTS FAILING TO REPORT TAX DEFICIENCIES Public accountants who
commit the violations described in article 91-A of this code shall have the registration described in article 52(I)
of this Code suspended for three years.
91C.REPEALED
91D.REPEALED
II TAX OFFENSES
92.THE SECRETARÍA DE HACIENDA Y CRÉDITO PÚBLICO [MINISTRY OF FINANCE AND PUBLIC CREDIT] WILL BE
HELD AS THE VICTIM OR OFFENDEDThe Secretaría de Hacienda y Crédito Público [Ministry of Finance and
Public Credit] will be held as the victim or offended party in the criminal procedures and trials related to the
offenses scheduled in this Code. Treasury attorneys can act as legal advisers within these procedures.
Before initiating criminal proceedings for the tax offenses set forth in this Chapter, the Ministry of the Treasury
and Public Credit must:
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I. File charges, in the case of the offenses forth in Articles 105, 108, 109, 110, 111, 112 and 114, irrespective of
the status of any administrative-law proceedings that have been initiated.
II. Should state that Federal Tax Authority has suffered or may have suffered damages as established in
Articles 102, 103 and 115.
III. Issue the corresponding declaration, in cases of contraband of goods on which taxes are not required to be
paid and requiring a permit from the proper authorities, or of trafficking of prohibited goods.
In the remaining cases not set forth in the preceding sections, an accusation filed at the Office of the Federal
Prosecutor will suffice.
The processes via which the tax offenses referred to in the three sections of this Article will be superseded
upon request by the Ministry of Finance and Public Credit, when the accused pay the contributions resulting
from the offenses, the sanctions and respective surcharges, or rather those tax credits are guaranteed to the
satisfaction of the Ministry itself. The above request will be made discretely, before the Ministerio Público
Federal [Federal Public Prosecutor] and legal counsel formulate the closing statement, and will come into
effect for the persons to whom it refers.
The Ministry of Finance and Public Credit, in order to formulate the relevant procedural requirement before
the Public Ministry, may draw upon the data that is necessary to document acts that might constitute tax
offenses.
In tax offenses for which the filing of charges or a declaration of losses is required and the loss is quantifiable,
the Ministry of the Treasury and Public Credit will include the corresponding quantification in said declaration
or complaint. The aforementioned quantification will only be applicable to the criminal proceedings. For the
purposes of granting freedom during trial, except in the case of the felonies set forth in this Code in
accordance with Article 194 of the Federal Code of Criminal Procedure, the amount of the guarantee set by
the judicial authorities will include, if applicable, the sum of the aforementioned quantified amount and the
contributions owed, including any update for inflation and interest calculated by the tax authorities on the
date on which the motion for release during trial is filed. The posting of a guarantee under this paragraph does
not supplant the obligation to guarantee tax liabilities.
Upon deciding on precautionary orders the competent authority will use the above quantification as a basis,
adding any updates and surcharges that have been decided by the tax authority on the date that the ruling is
ordered. If the person under investigation does not have enough assets to meet the precautionary order, the
judge will in all cases set a precautionary measure that consists of a financial guarantee for the same amount
that would correspond to the precautionary order. If the person under investigation has had a financial
guarantee imposed upon them as a precautionary measure and, having shown the same, they are summoned
to appear before the judge and they should fail to appear, the guarantor will be asked to bring the person
under investigation in within a period of no more than eight days, having notified the guarantor and the
person under investigation, that if they should not do it or do not justify the failure to appear, this guarantee
will be payable to the Federal Treasury.
For the purposes of a sentence to repair damages, the competent authority must consider the quantification
mentioned in this Article, including the update and surcharges that should have been determined by the tax
authority on the date on which this sentence is ordered.
Where the person under investigation should have paid the tax interest in full to the satisfaction of the
Ministry of Finance and Public Credit, the judicial authority, upon request by the person under investigation,
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may consider this payment for determining precautionary orders, or the imposition or modification of the
precautionary measures.
Products, articles and any other goods, even those that are legally considered inalienable or that cannot be
converted to private property, are considered merchandise.
Prison sentences for tax offenses will be determined in accordance with the minimum and maximum
sentences corresponding to the amount of the loss, when this can be calculated, within the term in effect at
the time the offense was committed.
93.OBLIGATION OF TAX AUTHORITIES TO REPORT POSSIBLE TAX OFFENSESWhen the tax authorities become
aware of the likely existence of an offense of the kind set forth in this Code that is subject to prosecution sua
sponte, they will immediately inform the Office of the Federal Prosecutor for any applicable legal purposes
and provide it with the records and evidence in their possession.
94.REPEALED
95.PARTIES RESPONSIBLE FOR TAX OFFENSESThe liability for tax offenses pertains to parties that:
I. Plan an offense.
II. Engage in the conduct or commit the act described in the Law.
III. Jointly commit an offense.
IV. Use another person as an instrument to commit an offense.
V. Deceive another person and encourage him to commit an offense.
VI. Intentionally help another person to commit an offense.
VII. Assist another person after the offense has been committed, in fulfillment of a prior commitment.
VIII. Are considered guarantors, pursuant to a legal provision, an agreement or the by-laws, in offenses from
failure to act, with a physical result, while having the obligation to avoid the result of the offense, described in
the law.
IX. Derived from an agreement or covenant that entails the execution of an independent activity, propose,
establish or carry out by themselves or through a third party, acts, transactions or practices, the execution of
which directly results in the commission of a tax offense.
96.ACTING AS AN ACCESSORY AFTER THE FACT TO TAX OFFENSESA person who, without prior agreement and
without having participated in the tax offense, engages in the activities listed below once the offense has been
committed is responsible for acting as an accessory after the fact:
I. Acquires, receives, transports or conceals, for gain, the object of the offense, fully aware of the origin
thereof. This also includes persons who, based on the circumstances, should have presumed that the object of
an offense was of illicit origin, or who helped another with the same objective.
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II. Assist the person under investigation in any way to avoid the investigations by the authority or to remove
themselves from the actions of the latter or conceal, alter, destroy or make the instructions, evidence, trace,
objects, instruments or products of the crime disappear or should look after the object or benefit thereof for
the person under investigation.
Acting as an accessory as referred to in this Article will be sanctioned with imprisonment from three months to
six years.
97.PENALTIES FOR PUBLIC EMPLOYEES OR OFFICIALS WHO COMMIT TAX OFFENSESIf a public employee or
official commits, or in any way participates in the commission of, a tax offense, the applicable penalty for the
resulting offense will be increased from three to six years in prison.
98.ATTEMPTED OFFENSESAttempts to commit the offenses set forth in this Code are punishable when a
person decides to commit a criminal act and begins to execute it or commits all of the preliminary acts
required to carry it out, if these acts are interrupted or the results are not achieved for reasons beyond the
control of the person involved.
Attempted offenses will be sanctioned with prison terms of up to two-thirds the sentence that would
correspond to the offense in question if it had been perpetrated.
If the person desists from carrying out the offense or prevents it from being carried out, no sanction will be
imposed, unless the acts committed constitute, in and of themselves, an offense.
99.CONTINUOUS OFFENSEIn the case of a continuous offense, the applicable penalty will be increased by up
to one-half.
For the purposes of this Code, an offense is continuous when it consists of several acts or actions with a single
criminal intent and covered by the same legal provision, even if said acts or actions are of varying gravity.
100.STATUTE OF LIMITATIONS ON CRIMINAL ACTION THROUGH COMPLAINTS OR DECLARATIONSThe right
to filing charges, statements, or declarations of loss by the Ministry of the Treasury and Public Credit expires
and therefore, criminal actions are extinguished within five years, counted from the commission of the
relevant offense. This term shall be continuous and shall not be interrupted in any case.
The statute of limitations for criminal actions concerning tax offenses shall be equal to the median of the
range of time of imprisonment set forth in this Code for the relevant offense. However, in no case it shall be
less than five years.
The statute of limitations for criminal actions concerning tax offenses shall be governed by the rules set forth
in the Federal Penal Code, except for the provisions set forth in article 105 and 107, first paragraph, thereof.
101.SUBSTITUTION AND COMMUTATION OF SANCTIONSThe substitution and commutation of sanctions or
any other benefit for persons convicted of tax offenses is not applicable to the offenses set forth in Article 102
and Article 105 (I) through (IV) of this Code, when the sanctions set forth in Article 104 (II) and (III) paragraph
two thereof are applicable to said offenses; and to Articles 108 and 109 of this Code, when the sanctions set
forth in Article 108 (III) thereof are applicable. In other cases, in addition to the requirements set forth in the
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Criminal Code applicable to federal matters, it will be necessary to demonstrate that the tax liabilities have
been paid or that the payment thereof is guaranteed to the satisfaction of the Ministry of the Treasury and
Public Credit.
102.OFFENSE OF CONTRABANDThe offense of contraband is committed by persons who introduce goods into
or take goods out of Mexico:
I. And fail to pay all or part of the required contributions or countervailing duties.
II. Without having permission from the proper authority, when this requirement is applicable.
III. The importation or exportation of which is prohibited.
In addition, persons who, in any of the preceding cases, introduce foreign goods from duty-free zones to the
rest of the country, or who remove such goods from bonded warehouses or customs warehouses without said
goods having been legally delivered to them by the authorities or by persons authorized to do so, also commit
the offense of contraband.
The declaration referred to in Article 92 (II) will not be formulated if the amount of the omission does not
exceed the greater of $175,200.00 or 10% of the taxes to which the items are subject. Nor will the
aforementioned declaration be formulated if the amount of the omission does not exceed 55% of the taxes
required to be paid, when said omission is due to an inaccurate tariff classification caused by a difference in
the criteria for interpreting the tariffs contained in the laws on general taxes on imports and exports, provided
that the description, nature, and other characteristics required for classifying the goods have been correctly
reported to the authorities.
SITUATIONS IN WHICH A DECLARATION OF DETRIMENT WILL NOT BE MADE
Repealed
103.PRESUMPTION OF THE OFFENSE OF CONTRABANDThe offense of contraband is presumed to have been
committed when:
I. Foreign goods are discovered that are not covered by customs documentation evidencing that the
procedures set forth in the Customs Law [Ley Aduanera] to import such goods into national territory or to
transfer them from the border area or region to the rest of the country have been carried out.
II. Foreign vehicles are found more than 20 km. in any direction, in a straight line, from the town or city limits
of border localities, without the documentation referred to in the preceding section.
III. A comparison of goods unloaded from means of transportation with those declared on a manifest or
waybill indicates that there are excess items, or that items are missing, and this difference cannot be justified.
IV. Foreign goods are secretly unloaded from means of transportation, even those used for ranches or for
supplying or that have an economic use.
V. Undocumented foreign goods are detected in open-sea trade, on board ships in Mexican waters.
VI. Foreign goods lacking any documentation are discovered on board a ship involved in both open-sea and
coastal trade.
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VII. Foreign goods are found on a ship intended exclusively for coastal trade that does not arrive at its
destination or that has entered into a foreign port while en route to a Mexican port.
VIII. Missing domestic goods shipped for coastal trade cannot be justified.
IX. An aircraft with foreign goods lands in a location not authorized for international traffic.
X. Foreign goods are introduced into national territory through a location not authorized for such goods to
enter or leave Mexican territory.
XI. Foreign goods subject to international transit are deviated from authorized tax routes or transported by
unauthorized means, in the case of domestic transportation, or fail to arrive at the Customs entry or exit
points 30 days after the maximum period set forth.
XII. There is an intent to export or return goods, withdraw import or export treatment, or conclude transit
operations and the Customs declaration form is submitted without the corresponding goods at the
point-of-departure customshouse, provided that such actions caused a loss to the federal tax authorities.
XIII. Foreign trade goods intended to be classified under bonded-warehouse Customs treatment do not arrive
at the bonded warehouse that had issued the quota letter allowing said goods to be stored or to the
authorized premises.
XIV. Pilots fail to submit aircraft at the location designated by Customs authorities for the latter to conduct an
on-site inspection, or the persons who provide maintenance on and ground security for aircraft used for
nonregular international transport fail to request documentation demonstrating that the aircraft underwent
an on-site inspection or do not keep said documentation for the required term of five years.
XV. Goods are temporarily imported under Article 108 of the Customs Law without being authorized under the
in-bonded [maquila] production or export programs of the Ministry of the Economy [Secretaría de Economía]
or such goods fall outside of the scope of said programs; goods are imported having the characteristics of
finished products, making them no longer suitable to be processed, manufactured, or repaired, provided that
said actions caused a loss for the federal tax authorities; goods authorized under a maquila or export program
continue to be temporarily imported, even though the program is no longer in force; or an enterprise that has
changed its name or legal name, has merged, or has spun off continues to temporarily import goods set forth
in the enterprise’s maquila or export program even though the corresponding notices have not been filed with
the Federal Taxpayer Registry and the Ministry of the Economy.
XVI. Temporarily imported goods are received from in-bond manufacturers [maquiladoras] or enterprises with
export programs authorized by the Ministry of the Economy by enterprises that do not have said programs, or
by enterprises that do have such programs but that receive temporarily imported goods not covered by them,
or in cases in which temporarily imported goods are transferred on which the period for temporary
importation has expired.
XVII. Evidence is not provided during the period referred to in Article 108 (I) of the Customs Law that goods
temporarily imported by maquiladoras or enterprises with export programs authorized by the Ministry of the
Economy were reexported, transferred, reclassified under another Customs treatment, or are at the domicile
where they will be processed, manufactured, or repaired, in accordance with the corresponding program.
XVIII. Goods imported under Article 106 of the Customs Law are not reexported.
XIX. The Customs import declaration form gives a value for goods at least 70% lower than the transaction
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value of goods rejected and determined in accordance with Articles 72, 73 and 78-A of the Customs Law,
unless the guarantee referred to in Article 86-A (I) of the aforementioned Law has been provided, if applicable.
Contraband offenses will not be presumed to have been committed if the value of the goods stated in the
Customs declaration form comes from the information contained in the documents furnished by the taxpayer,
provided that the Customs representative or agent has complied strictly with all of the obligations set forth in
foreign trade and Customs regulations.
XX. An inaccurate description or tariff classification of the goods is given, causing the contributions and
countervailing duties to not be paid, unless the Customs representative or agent has strictly complied with all
of the obligations set forth in foreign trade and Customs regulations.
For the purposes of (XV) and (XVI) of this Article, the Customs representative or agent will not be liable if the
offense was committed because of the importer’s failure to deliver to the Customs representative or agent the
certificate evidencing that the importer complied with the obligation to submit to the Federal Taxpayer
Registry notices corresponding to a merger, spin-off or change of corporate name, as well as when an offense
is committed regarding goods for which the time limit for temporary importation has expired.
SITUATIONS IN WHICH A DECLARATION OF DETRIMENT WILL NOT BE MADE
No declaration of detriment will be made, as referred to in section II of Article 92 of this Code, if the person
finding themselves in the situations provided in sections XI, XII, XIII, XV, XVII and XVIII of this Article, should
comply with their tax and foreign business obligations and, where applicable, spontaneously cover, including
any surcharges and updates thereof, the amount of the contribution or compensatory quotas omitted or any
undue profit, before the tax authority should discover the omission or the detriment, or should request a visit
order or any other action notified by them, aimed at confirming compliance with tax and foreign business
provisions.
104.PENALTY FOR CONTRABANDContraband offenses will be sanctioned with prison sentences of:
I. From three months to five years, if the amount of the unpaid contributions or countervailing duties is not
more than $1,243,590.00, respectively, or, if applicable, the sum of both is not more than $1,865,370.00.
II. From three to nine years, if the amount of the unpaid contributions or countervailing duties exceeds
$1,243,590.00, respectively, or, if applicable, the sum of the two items exceeds $1,865,370.00.
III. From three to nine years, if the Federal Executive has, in exercising the powers set forth in paragraph two
of Article 131 of the Constitution of the United Mexican States, banned trade in the goods in question.
In the remaining cases in which the trading of goods has been banned, the sanction will be from three to nine
years in prison.
IV. From three to six years, when it is not possible to determine the amount of the contributions or
countervailing duties not paid on the contraband, or in the case of goods for which a permit is required from
the proper authorities and has not been obtained, or in the cases set forth in Article 103 (IX) (XIV), (XIX), and
(XX) and Article 105 (V), (XII), (XIII), (XV), (XVI), and (XVII) of this Code.
To determine the value of the goods and the amount of the unpaid contributions or countervailing duties, only
losses before the contraband operations were carried out will be taken into account.
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105.OTHER PERSONS WHO ARE SANCTIONED WITH PENALTIES FOR ACTS OF CONTRABANDPersons who
conduct the following activities will be sanctioned with penalties that apply to acts of contraband:
I. Transfer, trade, acquire or have in their possession, in any manner, foreign merchandise not for their
personal use, without the documentation demonstrating that it is legally in the country, or without the prior
permit of the competent legal authorities, or without having tax stamps or seals affixed thereto, in the case of
containers of alcoholic beverages or whose importation is prohibited.
II. Repealed
III. Repealed
IV. Have foreign goods the commerce of which is prohibited.
V. A person who, in his capacity as a public employee or official of the Federal Government, a state
government, the government of the Federal District, or a municipal government, authorizes a vehicle to be
brought into the country; provides documents or license plates to allow it to be used; issues a registration,
including for a vessel, when the vehicle was imported without the prior permit of the competent federal
authorities; or who in any manner helps with or encourages the introduction into the country, or the removal
from it, of foreign trade merchandise, in any of the cases set forth in Article 102 (I) through (III) of this Code. In
addition, this includes persons who fail to carry out the Customs recognition of merchandise, or prevent such
recognition from being carried out. This will apply to the customs examiners set forth in the Customs Law.
VI. Persons who import vehicles under import-duty exemption intended to permanently remain in Mexico’s
border area or zone; or who temporarily introduce said vehicles into the rest of the country, without being
residents of said border area or region or without complying with the requirements set forth in the Decrees
authorizing the importation of such vehicles; or who temporarily import vehicles without having any of the
immigration statuses indicated in Article 106 (IV) a) of the Customs Law; or who facilitate the use of such
vehicles by unauthorized third parties.
VII. Persons who transfer, trade, acquire, or have in their possession, in any manner, without legal
authorization, vehicles imported under import-duty exemption, vehicles imported into the border area even
though the aforementioned persons are not residents or are not established in said area, or temporarily
imported vehicles, or vehicles temporarily introduced into the country.
VIII. Persons who fail to reexport temporarily imported vehicles or to return vehicles temporarily introduced
to the rest of the country to the border area or region; or who process goods that were intended to remain
unprocessed, for purposes other than those authorized in maquila or export programs under which said
persons were authorized to operate; or who use goods covered by a maquila or export program for a purpose
other than the Customs treatment under which the goods were imported.
IX. Persons who remove from customshouses, bonded warehouses or customs warehouses, containers that
contain alcoholic beverages that do not have tax stamps or, as applicable, seals required by legal provisions
affixed to them.
X. An exporter or producer of goods who falsely certifies the origin thereof, in order to import them under
preferential tariff treatment to a territory of a country with which Mexico has signed an international treaty or
convention, provided that the respective treaty or convention provides for the application of penalties and is
reciprocal. The exporter or producer will not be considered to have committed the offense set forth by this
section when said exporter or producer gives written notification to the Customs authorities and to the
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persons to whom said person delivered the certification that a false certificate of origin was delivered, in
accordance with the treaties and conventions to which Mexico is a party.
The Ministry of the Treasury and Public Credit will file the corresponding charges, provided that the proper
authorities of the country into which the goods were imported furnish the facts required to demonstrate that
the offense set forth in this section has been committed.
XI. Persons who introduce goods into another country from Mexican territory without paying all or a portion
of the foreign trade duties required in that country.
XII. Persons who indicate on the Customs declaration form a name or corporate name, or Federal Taxpayer
Identification Number of a person who did not request the foreign trade operation; or when such information
is false; persons who indicate a tax domicile that does not correspond to the importer, except when the
rectification thereof is possible; persons who indicate a domicile abroad where it is not possible to locate the
supplier; or when the information relayed, concerning the value and other information related to the
commercialization of merchandise derive from a false invoice.
The Customs representative or agent will not be liable if the inaccurate or false data and documents come
from or are furnished by a taxpayer, provided that the Customs representative or agent could not have been
aware of said inaccuracies or false statements when the representative or agent conducted the preliminary
inspection of the goods.
XIII. Persons who submit false or altered documentation to the Customs authorities.
The Customs representative or agent will not be liable if the inaccurate or false data and documents come
from or are furnished by a taxpayer, provided that the Customs representative or agent has strictly complied
with all obligations set forth in foreign trade and Customs regulations.
XIV. Persons who, in order to obtain an improper benefit, or to the detriment of the Federal Treasury, transmit
to the electronic system set forth in article 36 of the Customs Law information other than that contained in
the Customs declaration form or invoice, or who attempt to evidence the legal presence of foreign trade
goods with documents containing information other than that transmitted to the system, or who allow goods
covered by documents containing information other than that transmitted to the system to be cleared
through Customs.
XV. Persons who violate the security measures used by the persons authorized to store or transport foreign
trade goods or who tolerate the violation of said measures.
XVI. Persons who allow a third party, whatever said third party’s capacity, to use their customs agent patents;
who intervene in a Customs clearance without the authorization of the person who is legitimately authorized
to issue it; or who transfer or endorse documents entrusted to them without the written authorization of their
principal, except in the case of correspondent customs brokers.
XVII. Persons who falsify the information given on an identification badge used in customs warehouses.
PENALTY FOR FAILING TO DECLARE AMOUNTS ABOVE US$30,000 AT CUSTOMS
Persons who, when entering or leaving Mexico, fail to declare at Customs that they are carrying amounts
above the equivalent of US$30,000 in the currency or currencies in question, whether in cash, in domestic or
foreign checks, in payment orders, or in any other bill receivable, or in a combination of such documents, will
receive a prison sentence ranging from three months to six years. If a sentence is handed down against the
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offending party by a proper authority regarding the commission of the offense referred to in this paragraph,
any amount above the aforementioned amount will become the property of the federal tax authorities, unless
the person in question demonstrates the legal origin of such funds.
106.GOODS FOR PERSONAL USEFor the purposes of the preceding Article:
I. Goods for personal use are:
a) Food and beverages for the taxpayer’s consumption, clothes and other personal effects, except jewelry.
b) Cosmetics, hygiene and cleanliness products, lotions, perfumes, medication, and medical devices or
prostheses used by the taxpayer.
c) Home articles for the taxpayer’s dwelling, provided that there are not more than one of the same article.
PROOF OF THE LEGAL PRESENCE OF GOODS IN THE COUNTRY
II. The legal presence of foreign goods in the country is demonstrated with:
a) The Customs documentation required by law.
b) A sales receipt issued by the federal tax authorities.
c) An invoice issued by a person registered at the Federal Taxpayer Registry.
d) A bill of lading setting forth the data corresponding to the sender, the addressee, and of the items covered,
in the case of carriers legally authorized to provide public transportation service outside of the inspection area
and the area where permanent surveillance is provided.
107.AGGRAVATED CONTRABANDThe offense of contraband will be aggravated when:
I. Committed with physical violence or threats against persons.
II. Committed at night or in locations not authorized for goods to enter or leave the country.
III. The perpetrator holds himself out to be a public employee or official.
IV. Committed with forged documents.
V. Committed by three or more persons.
The aggravating circumstances referred to in (III), (IV) and (V) of this Article will also be applicable to the
offense set forth in Article 105 of this Code.
When the offenses referred to in this Article entail aggravating circumstances, the corresponding sanction will
be increased from three months to three years in prison. If the aggravating circumstance constitutes a
separate offense, the joinder rules will be applied.
108.OFFENSE OF TAX FRAUDThe offense of tax fraud consists of resorting to deceit or taking advantage of
mistakes to avoid paying all or part of a contribution or obtain an undue benefit, to the detriment of the
federal tax authorities.
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ESTIMATED OR DEFINITIVE OR ANNUAL TAX PAYMENTS
Failure to pay all or part of a contribution referred to in the preceding paragraph comprises any of the
following: estimated or definitive tax payments or the annual tax payments required in accordance with tax
provisions.
The offense of tax fraud and the offense described in article 400-Bis of the Federal Penal Code may be
prosecuted simultaneously. Tax fraud shall be presumed to be committed whenever there are resources or
income from transactions with resources of illegal origin.
PENALTIES FOR TAX FRAUD
The offense of tax fraud will be sanctioned with the following penalties:
I. With three months to two years in prison, when the amount of the fraud does not exceed $1,734,280.00.
II. With two to five years in prison, when the amount of the fraud exceeds $1,734,280.00 but not
$2,601,410.00.
III. With three years to nine years in prison, when the amount of the fraud is greater than $2,601,410.00.
When the amount of the fraud cannot be calculated, the penalty will be from three months to six years in
prison.
If the amount of the fraud is immediately returned, in a single payment, the applicable penalty may be
reduced by up to 50%.
AGGRAVATED OFFENSES
The offense of tax fraud and those set forth in Article 109 of this Code will be aggravated offenses when they
arise due to:
a) The use of forged documents.
b) The repeated failure to issue supporting documentation for the activities conducted, provided that the tax
provisions require that such documentation be issued. An action is understood to be repeated when, in a
period of five years, the taxpayer has been sanctioned for the same action two or more times.
c) The submission of false data to obtain an undue refund of contributions from the tax authorities.
d) A failure to maintain accounting records or systems required by the tax provisions, or recording false data in
said records or systems.
e) Failure to pay withheld, collected or charged contributions.
f) The provision of false data to improperly offset contributions.
g) The use of false data to credit or reduce contributions.
h) To declare nonexistent tax losses.
In the case of aggravated offenses, the corresponding penalty will be increased by one-half.
CHARGES WILL NOT BE FILED IN THE CASE OF VOLUNTARY PAYMENTS
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Charges will not be filed if a person who failed to pay all or part of a contribution or obtained an undue benefit
in accordance with this Article voluntarily pays the amounts in question with the corresponding interest and
update before the tax authorities discover the omission or the loss or before they issue a request, field-audit
order or notification of any other procedure with the intention of verifying the taxpayer’s fulfillment of the tax
provisions.
For the purposes of this and the following Article, the amount of the contributions evaded in a single fiscal
year, even in the case of different contributions and more than one act or omission, will be taken into account.
The foregoing will not apply in the case of estimated tax payments.
109.PERSONS WHO COMMIT THE OFFENSE OF TAX FRAUDThe same penalties as those corresponding to the
offense of tax fraud will be applied to persons who:
I. Record, on tax returns filed for tax purposes, false deductions or gross income lower than actually earned or
a value of activities lower than actually realized, earned or determined according to the laws. In the same
manner shall be punished an individual earning items of gross income when in a fiscal year he makes expenses
greater than income declared in the same year and fails to prove to the tax authority the origin of the
discrepancy within the periods and in accordance with the procedure set forth in the Income Tax Law.
II. Fail to pay the tax authorities the amounts of the contributions that they withheld or collected, within the
period set forth in the law.
III. Benefit, without being entitled to do so, from a tax incentive or subsidy.
IV. Conduct one or more sham transactions, obtaining an undue benefit, to the detriment of the federal tax
authorities.
V. Are responsible for failing to file, for more than twelve months, tax returns considered definitive, as well as
those for a fiscal year, required by the tax laws, thereby failing to pay the corresponding contribution.
TRADING WITH SECURITY DEVICES
VI. Repealed
VII. Repealed
VIII. To give tax effects to digital invoices, when they do not meet the requirements of Articles 29 and 29-A of
this Code.
No charges will be filed if the persons who commit the aforementioned offenses voluntarily pay the unpaid
contribution or the undue benefit, with the corresponding interest, before the tax authorities discover the
omission or the loss or before they issue a request or field-audit order or notification of any other procedure
with the intention of verifying the taxpayer’s fulfillment of tax provisions.
110.PENALTY FOR FEDERAL TAXPAYER REGISTRY VIOLATIONSA sanction of three months to three years in
prison will be imposed on persons who:
I. Fail to request their own registration or that of a third party at the Federal Taxpayer Registry for more than
one year as of the date on which they should have done so. This does not apply to a person whose registration
request is required to be filed by another person if the latter fails to do so.
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II. Falsify the data, reports or notices that they are required to submit to the aforementioned Registry.
III. Intentionally use more than one Federal Taxpayer Identification Number.
IV. Modify, destroy or cause the loss of information contained in the tax mailbox with the purposes of unduly
obtaining an improper benefit for themselves of third parties, to the detriment of the Federal Treasury; or
access such mailbox to obtain third party’s information, without being authorized to do so.
V. Vacate or disappear from the place where they have their tax domicile, without filing the notice of change
of domicile with the Federal Taxpayer Registry, after an order for a field audit or an order to present
accounting records, documentation or information, pursuant to article 42(II) of this Code, has been notified, or
after a tax assessment has been notified and before such assessment has been guaranteed, paid or rendered
ineffective; or they have performed activities for which contributions have to be paid; or more than a year has
passed after the due date for filing such notice; or the tax authorities learn that the domicile was vacated
when exercising their review powers.
For purposes of this section, it shall be understood that a taxpayer disappears from the place where he has his
tax domicile when the authority goes in three consecutive occasions to such place within twelve months and is
unable to perform the relevant act under this Code.
VI. To anyone who, through any media of physical, documentary, electronic, optic, or magnetic nature, or any
other class of technology, the identity, representation or personality of a taxpayer.
VII. To someone who consents to having their identity impersonated.
VIII. Encouraging an individual to enroll in the Federal Register of Taxpayers to improperly use their data.
CASES IN WHICH CHARGES ARE NOT FILED
No charge will be filed if a person who has committed the aforementioned offenses corrects the omission or
reports it to the tax authorities before the latter discover the omission or issue a request or field-audit order
or notify any other procedure with the intention of verifying the taxpayer’s fulfillment of the tax provisions, or,
in the case of (V), if the taxpayer continues to use other establishments at the locations he has reported to the
Federal Taxpayer Registry.
111.PENALTY FOR OFFENSES RELATED TO TAX RETURNS OR ACCOUNTING RECORDSA sanction of three
months to three years in prison will be imposed on persons who:
I. Repealed
II. Record their accounting, tax, or corporate operations in two or more ledgers or books or in two or more
accounting systems with different contents.
III.Hides, alters or completely or partially destroys accounting books or logs, as well as documentation relating
to the respective entries that the taxpayer is obligated to maintain under tax laws, or not having them when
obligated.
IV. Falsely calculate losses.
V. Are liable for not submitting in more than three months, the information return ­described in the first
paragraph of article 178 of the Income Tax Law or to do so incomplete.
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VI. On their own, or through a third party, disseminate, improperly use, use for their own purposes, through
any means or in any way, confidential information provided by third parties, affecting said parties’ competitive
position, in accordance with Article 46 (IV) and Article 48 (VII) of this Code.
VII. Repealed.
VIII. Inappropriately or inaccurately records accounting, tax or business transactions, or has false
documentation related to these entries.
No charges will be filed if a person who has committed the aforementioned offenses corrects the omission or
the offense before the authorities discover it or issue a request or a field-audit or order or notify any other
procedure with the intention of verifying the taxpayer’s fulfillment of tax provisions.
111BIS.CRIMINAL PENALTIES RELATED TO VOLUMETRIC CONTROLSA penalty of 3 to 8 years of imprisonment
for those who:
I. Do not maintain volumetric controls, or if they have them, do not carry them out in accordance with the
provisions of Article 28, section I, Part B of this Code.
II. Lacking, altering, using or destroying computer equipment and programs intended to perform the
volumetric controls referred to in Article 28, section I, Part B of this Code.
III. Performing, allowing or submitting to the authorities records that are false, lead to error, are incomplete or
are inaccurate, regarding the volumetric controls referred to in Article 28, section I, Part B of this Code.
In order to be penalized for this crime, the Ministry of Finance and Public Credit must first file a suit,
regardless of the state in which an administrative procedure is ongoing.
112.PENALTY FOR CUSTODIANS OR RECEIVERSSanctions of three months to six years in prison will be
imposed on custodians or receivers appointed by the tax authorities who, to the detriment of the federal tax
authorities and for their own purposes or for those of third parties, use a deposited asset, the proceeds
therefrom, or the guarantees established regarding any tax deficiency, when the amount involved does not
exceed $155,120.00; when a larger amount is involved, the sanction will be from three to nine years in prison.
The same sanction, in accordance with the value of said assets, will apply to a custodian who conceals them or
does not make them available to the proper authorities.
113.SANCTION FOR ALTERING OR DESTROYING CONTROL DEVICES, OFFICIAL MARKS, ETC.A sanction of three
months to six years in prison shall be imposed on persons who:
CONTROL DEVICES, SEALS OR OFFICIAL MARKS
I. Alter or destroy control devices, seals, or official marks placed for tax purposes or prevent these items from
being used for their intended purpose.
ALTERING CASH REGISTERS OR ILLEGALLY POSSESSING TAX STAMPS OR SEALS
II. Alter or destroy cash registers at the offices of tax collection, or have in their possession tax stamps or seals
that they have not legally acquired, or sell such stamps of seals without being authorized to do so.
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III. Issue, acquire or dispose of tax invoices covering nonexistent, false or sham transactions.
114.PENALTY FOR PUBLIC SERVANTS WHO CONDUCT FIELD AUDITS OR ATTACHMENTS WITHOUT A
WRITTEN ORDERA sanction of one to six years in prison will be imposed on public servants who order or
conduct field audits or attach assets without a written order from the competent tax authorities. The same
penalties will be imposed on public servants who physically inspect goods in transit at a place other than a
bonded warehouse.
114A.PENALTY FOR PUBLIC SERVANTS WHO THREATEN TO FILE CHARGES, COMPLAINTS, OR
DECLARATIONSA sanction of one to five years in prison will be imposed on civil servants who in any way
threaten a taxpayer or his representatives or dependents that an accusation, complaint or declaration will be
filed, either by them or through the office to which they are assigned, before the office of the district attorney
in order for criminal action to be brought regarding the possible commission of tax offenses.
UNFOUNDED COMPLAINTS OR ACCUSATIONS
The applicable sanction will be increased by up to one-half, for civil servants who file or bring obviously
unfounded complaints or accusations.
114B.PENALTY FOR PUBLIC SERVANTS WHO DISCLOSE INFORMATION PROVIDED BY MEMBERS OF THE
FINANCIAL SYSTEMA sanction of one to six years in prison will be imposed on civil servants who disclose to
third parties, in violation of Article 69 of this Code, information that the member institutions of the financial
system have provided to the tax authorities.
115.PENALTIES FOR STEALING OR DESTROYING GOODS FROM A BONDED WAREHOUSE OR CUSTOMS
WAREHOUSEA sanction of three months to six years in prison will be imposed on persons who take possession
of goods in a bonded warehouse or customs warehouse, when the value of the stolen goods does not exceed
$66,470.00; when a larger amount is involved, the sanction will be from three to nine years in prison.
The same penalty will be imposed on persons who willfully destroy or damage said goods.
115BIS.PENALTY FOR MERCHANDISERS OR TRANSPORTERS OF GASOLINE OR DIESEL WHO FAIL TO COMPLY
WITH REQUIREMENTSRepealed
V ADMINISTRATIVE PROCEDURES
I ADMINISTRATIVE APPEAL
I ADMINISTRATIVE APPEAL
116.ADMINISTRATIVE APPEALAdministrative appeals may be filed against resolutions from administrative
authorities on federal tax matters.
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117.RESOLUTIONS OR ORDERS AGAINST WHICH AN ADMINISTRATIVE APPEAL IS ADMISSIBLEAn
administrative appeal will be admissible against:
I. Definitive resolutions or rulings issued by federal tax authorities:
a) Assessing contributions, ancillary charges, or levies.
b) Rejecting the refund of amounts owed in accordance with the Law.
c) Rendered by Customs authorities.
d) Any definitive resolution that causes a tax-related grievance to a private party, except the resolutions
referred to in Article 33-A, Article 36 and Article 74 of this Code.
II. Resolutions from federal tax authorities that:
a) Demand payment of tax deficiencies, when the taxpayer claims that the deficiencies have been extinguished
or that their real amount is lower than the amounts being charged, provided that the excess amount being
charged is attributable to the executing agency or involves interest, enforcement costs or the indemnity
referred to in Article 21 of this Code.
b) Issued in the administrative-law enforcement procedure, when it is argued that such procedure was not
carried out in accordance with the law; or that assess the value of attached goods.
c) Affect the legal interest of third parties, in the cases referred to in Article 128 of this Code.
d) Repealed
118.REPEALED
119.REPEALED
120.OPTIONAL FILINGFiling an administrative appeal before bringing action at the Federal Court of Tax and
Administrative Justice will be optional for the interested party.
When an appeal is filed before tax authorities lacking competent jurisdiction, it will be remitted to the
competent authorities.
121.TIME LIMIT AND OFFICES FOR SUBMITTING AN ADMINISTRATIVE APPEAL The administrative appeal shall
be filed through the tax mailbox, within thirty days after the notification thereof takes effect, except as
provided for in article 127 of this Code, in which case the appeal shall be filed within the period indicated
therein.
The administrative appeal may be sent to the authorities with competent jurisdiction by reason of domicile or
to those that issued or executed the resolution, through the means authorized by the Tax Administration
Service in general rules.
SUSPENSION OF THE TIME LIMIT
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When a private party subject to an administrative resolution or order dies during the period referred to in this
Article, the time limit will be suspended for up to one year, unless before the end of that period the position of
representative of the succession has been filled. The time limit for filing the appeal will also be suspended if
the private party requests that the tax authorities initiate the dispute resolution procedure set forth in a
convention to avoid double taxation including, if applicable, an arbitral proceeding. In such cases, the
suspension will expire when notification of the resolution terminating said procedure is given, in the event
that it is terminated at the request of the interested party.
In cases of incapacity or a declaration of absence decreed by judicial authorities, when the private party is
subject to an administrative resolution or order, the time limit for filing the administrative appeal will be
suspended for up to one year. The suspension will expire when it is demonstrated that the position of
guardian of the incompetent person or the legal representative of the person who is absent has been filled. In
addition, a failure to appoint a representative for the private party during the aforementioned period will be
to the detriment of the private party.
122.REQUIREMENTS FOR FILING AN APPEALThe administrative appeal must meet the requirements set forth
in Article 18 of this Code and, in addition, indicate:
I. The resolution or orders being challenged.
II. The legal arguments against the order or resolution being challenged.
III. The evidence or facts that are being contested.
When the legal arguments are not stated, the resolution or order being challenged or the facts being
questioned are not indicated, or the evidence, referred to in (I), (II) and (III) is not submitted, the tax
authorities will give the petitioner a term of five days to comply with said requirements. If before the end of
said term the arguments against the resolution or the order being challenged are not stated, the tax
authorities will dismiss the motion; if the order or resolution that is being challenged is not indicated, the
motion will be deemed to not have been filed; if the missing items requested by the tax authorities from the
petitioner were to provide information on the facts that are being contested or to submit evidence, the
petitioner will forfeit the right to cite said facts, or the evidence will be deemed to have not been submitted,
respectively.
ACCREDITING OF THE REPRESENTATIVE
When individuals and legal entities do not act on their own behalf, their representatives must be accredited in
accordance with Article 19 of this Code.
123.DOCUMENTS THAT MUST BE SUBMITTED ALONG WITH THE ADMINISTRATIVE APPEALThe petitioner
must submit the following along with the administrative appeal:
I. Documents evidencing his capacity, when he acts on behalf of another person or on behalf of legal entities,
or demonstrating that his capacity has already been recognized by the tax authorities that issued the order or
resolution being challenged or that the requirements referred to in paragraph one of Article 19 of this Code
have been complied with.
II. The document that sets forth the order or resolution being challenged.
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III. A notification in writing of the order or resolution being challenged, except when the petitioner affirms that
he did not receive the notification or when the notification was served by registered mail return receipt
requested, or in the event of an implied negative response. If the notification was served through a published
legal notice, the date of the last publication and the name of the publication must be indicated.
IV. The documentary evidence being submitted and the expert opinion, as applicable.
UNCERTIFIED PHOTOCOPY
The documents referred to in the preceding sections may be submitted in the form of uncertified photocopies,
provided that the originals are in the possession of the petitioner. If documents are submitted in this manner
and the authorities have reason to believe that the originals do not exist or that the photocopies are false,
they may require the taxpayer to submit the originals or a certified copy thereof.
TYPES OF DOCUMENTARY EVIDENCE
When documentary evidence is not in the possession of the petitioner, if the latter was unable to obtain such
evidence even though the evidence consists of documents that legally should be available to him, he must
indicate the archive or place where they are located in order for the tax authorities to request that the
documents be sent to them, when this is legally possible. To this end, the petitioner must precisely identify the
documents. If they are of the type that the petitioner is entitled to access, it will suffice for him to submit a
stamped copy of his request for said documents. The petitioner is understood to have access to documents
when he can legally obtain an authorized copy of the originals or of the certificates thereof.
The tax authorities, at the request of the petitioner, will obtain the evidence located in the dossier on which
the resolution or order being challenged was based, provided that the petitioner has not had the opportunity
to obtain such evidence.
When the petitioner fails to submit, along with other documents, any of the documents referred to in the
preceding sections, the tax authorities will require that he submit them within a term of five days. If the
petitioner does not submit the documents within said term and the documents are of the type referred to in
(I) through (III), the appeal will be deemed to have not been filed; in the case evidence of the type referred to
in (IV), the documents will be deemed to not have been submitted.
ADDITIONAL EVIDENCE
Notwithstanding the provisions of the preceding paragraph, the petitioner may state that he will produce
additional evidence additional pursuant to the third paragraph of article 130 of this Code, in the document
containing the appeal or within the fifteen following days.
124.CASES IN WHICH AN APPEAL IS INADMISSIBLEAn appeal is inadmissible if it is brought against resolutions
from administrative authorities:
I. That do not affect the petitioner’s legal interest.
II. That consist of resolutions rendered in an administrative appeal or in the fulfillment of judgments.
III. That have been challenged before the Federal Court of Tax and Administrative Justice.
IV. That have been accepted, with “acceptance” understood to mean resolutions against which an
administrative appeal was not filed within the period indicated for doing so.
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V. That are related to another resolution that has been challenged through a different appeal or action.
AMENDMENT OF ADMINISTRATIVE APPEAL
VI. Repealed
VII. That are rendered ineffective by the authorities.
VIII. That have been delivered by the administrative authority in a dispute resolution procedure set forth in a
convention to avoid double taxation, if said procedure began after the issuance of a ruling upon an
administrative appeal or after a trial before the Federal Court of Tax and Administrative Justice concluded.
IX. That are rendered by foreign authorities assessing taxes and the corresponding ancillary charges that
Mexican tax authorities have been asked to collect in accordance with international treaties on mutual
assistance in collections to which Mexico is a party.
124A.CASES IN WHICH DISMISSAL IS IN ORDERDismissal is in order in the following cases:
I. When the petitioner expressly withdraws the appeal.
II. When during the procedure in which the administrative appeal is heard, any of the causes of inadmissibility
referred to in Article 124 of this Code arise.
III. When the documents in the administrative dossier demonstrate that the order or resolution being
challenged does not exist.
IV. When the order or resolution being challenged has ceased to have effect.
125.OPTION BETWEEN THE APPEAL FOR REVOCATION OR TRIAL BEFORE THE TFJFA (TRIBUNAL FEDERAL DE
JUSTICIA FISCAL Y ADMINISTRATIVA [FEDERAL COURT OF FISCAL AND ADMINISTRATIVE JUSTICE])
(CURRENTLY TFJA (TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA [FEDERAL COURT OF ADMINISTRATIVE
JUSTICE]))The interested party may elect either to challenge an order or resolution through an administrative
appeal or to file a complaint directly against said order through the Federal Court of Tax and Administrative
Justice. Said party must go through the same channel if he intends to challenge an order or resolution from an
administrative authority issued before, or resulting from, another; the taxpayer may challenge resolutions
rendered in fulfillment of resolutions issued in administrative appeals, on a single occasion, through the same
channel.
If the ruling rendered in the administrative appeal is challenged before the Federal Court of Tax and
Administrative Justice, the challenge of the related order or resolution must be brought before the regional
chamber of the Tax Court that hears the respective trial.
DISPUTE RESOLUTION PROCEDURES SET FORTH IN INTERNATIONAL TREATIES
The dispute resolution procedures set forth in treaties to avoid double taxation to which Mexico is a party are
optional and the interested party may request that they be carried out before or after the resolution on the
defense procedures set forth in this Code. Dispute resolution procedures are inadmissible against resolutions
that terminate an administrative appeal or a trial before the Federal Court of Tax and Administrative Justice.
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126.ORDERS AGAINST WHICH AN ADMINISTRATIVE APPEAL IS INADMISSIBLEAn administrative appeal will
not be admissible against orders intended to enforce bonds issued as a guarantee of the payment of tax
obligations by third parties.
127.VIOLATIONS COMMITTED BEFORE AN ADMINISTRATIVE AUCTIONWhen the revocation resource is filed
because the administrative execution procedures was not abided to the Law, the infringements occurring
before the auction may only be enforced before the taxation authority until the publication of the auction call,
and within the ten business days after the date when the abovementioned call is published, except when
regarding execution actions on money in cash, deposits in accounts opened in credit institutions, secondary
financial institutions or saving and loan cooperative companies, and for goods legally exempted from
attachment or impossible material indemnification acts, cases in which the period of time to file the resource
shall be calculated as from the business day after the time when the notification of the payment requirement
becomes effective or on the business day following that of the attachment diligence.
128.TIME LIMIT FOR THIRD PARTIES WITH RIGHTS OVER THE ASSETS TO FILE THE APPEALA third party that
claims to own the assets or ongoing concerns or the attached rights may assert the administrative appeal at
any time before the administrative auction is held or the assets are sold outside of an administrative auction
or awarded to federal tax authorities. A third party that claims to have preference over the tax authorities to
receive deficiencies owed to him will assert his right at any time before the amount of the administrative
auction is applied to cover the tax deficiency.
II CHALLENGING NOTICES
129.REPEALED Repealed
III PROCEDURE REGARDING AND RESOLUTION ON THE APPEAL
130.EVIDENCE THAT IS ADMITTED REGARDING AN ADMINISTRATIVE APPEALIn an administrative appeal all
types of evidence will be admitted, except for oral testimony and evidence consisting of admissions made by
the authorities in answering interrogatories. This limitation will not be understood to include petitions for
reports from the tax authorities regarding facts on record in their dossiers or in documents annexed thereto.
Newly discovered evidence may be submitted provided that the resolution on the appeal has not been
delivered.
ADDITIONAL EVIDENCE
When a petitioner states that he will produce evidence, pursuant to the last paragraph of article 123 of this
code, he shall have a term of fifteen days to do so, counted from the day following the day of such statement.
EXHIBITION OF DOCUMENTS RELATED
The authority hearing the case, in order to have a better knowledge of the challenged facts, may order the
exhibition of any document related to those facts, as well as to order any other evidentiary activity.
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CONCLUSIVE EVIDENCE
An express admission by the petitioner, non-rebuttable presumptions of law, as well as facts legally affirmed
by the authorities in public documents, including digital documents, constitute conclusive evidence; however,
if the aforementioned public documents contain declarations or statements regarding facts by private parties,
the documents will constitute conclusive evidence only that said declarations or statements were made to the
authorities that issued them, but they will not constitute proof that what was declared or stated is true.
WEIGHING OF EVIDENCE
Evidence consisting of digital documents with an electronic signature other than an advanced electronic
signature or a digital stamp, will be weighed as set forth in Article 210-A of the Federal Code of Civil
Procedures.
For other evidence the authorities will judiciously weigh the items in question.
If the evidence presented, in conjunction with the presumptions that the authorities have drawn, leads them
to a different conclusion of the events addressed in the appeal, the evidence may be weighed without abiding
by the terms of this Article. However, this part of their resolution must be based on well-reasoned arguments.
PROVISIONS APPLICABLE TO THE PROCESSING, PRESENTING AND WEIGHING OF DOCUMENTARY EVIDENCE
For the processing, presenting and weighing of documentary evidence that has been submitted and admitted,
the legal provisions that govern federal administrative litigation cases through which resolutions that
terminate the administrative appeal may be challenged will be applicable, as long as they do not contravene
the terms of this Chapter.
131.TERM FOR RENDERING AND GIVING NOTIFICATION OF THE RULINGThe authorities must render a ruling
and give notification thereof in a term not to exceed three months as of the date of the filing of the appeal.
The authorities’ failure to do so will mean that the order or resolution being challenged has been affirmed.
PRESUMED CONFIRMATION OF THE RESOLUTION BEING CHALLENGED
The petitioner may decide either to wait for an express resolution or to challenge, at any time, the presumed
affirmation of the resolution being challenged.
132.THE RULING WILL BE GROUNDED IN LAWThe resolution shall be based on the law and shall address each
of the petitioner’s arguments. The resolution may make reference to evident facts however, with respect to
arguments addressing the substance of the case, they shall all be examined, except if one of them is
considered valid, prior to analyzing arguments concerning formal requirements or procedural issues.
The authorities may correct the mistakes that they find in the citing of the provisions that are considered to
have been violated and examine the arguments as a whole, along with the other points of reasoning of the
petitioner, in order to rule on the issue that has been posed, but without changing the facts stated in the
appeal. In addition, they may revoke resolutions from administrative authorities when they find a clear
illegality and when the arguments are insufficient, but they must carefully state the reasons for which they
consider the resolution illegal and specify the scope of their ruling.
They may not revoke or amend portions of resolutions from administrative authorities not challenged by the
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petitioner.
The ruling will clearly express which resolutions are being modified, and if the modification is partial, the
amount of the corresponding tax deficiency will be indicated. In addition, the ruling must indicate the period
during which said ruling may be challenged in administrative litigation. If the ruling fails to indicate the period
in question, the taxpayer will have twice the amount of time set forth in legal provisions to request an
administrative trial.
133.CONSEQUENCE OF A RESOLUTIONThe resolution bringing the appeal to an end may:
I. Dismiss it on the grounds that it is inadmissible or on any other grounds set forth in the law or deem it not to
have been filed.
II. Uphold the resolution that was challenged.
III. Order that the administrative-law proceeding be repeated, or that a new resolution be issued.
IV. Render ineffective the order that was challenged.
V. Amend a resolution that was challenged or render a new one to supersede it, when the filed appeal is
completely or partially resolved in favor of the petitioner.
When the challenged resolution is rendered ineffective because the authority that issued it is not competent
to do so, an outright nullification will be declared in the corresponding resolution.
133A.OBLIGATION OF THE AUTHORITIES TO COMPLY WITH RESOLUTIONS RENDEREDTax authorities that
have issued the orders or resolutions against which an appeal has been filed, and any other related
authorities, are required to comply with the resolutions rendered in the administrative appeal, as follows:
I. When an appealed order or resolution is rendered ineffective because of a formal defect, the order or
resolution may be replaced if the defect that led to its revocation is corrected. If it is revoked because of
procedural defects, the procedure may be reinstated by redrafting the order or resolution in question, and as
of the stage in which such resolution was issued.
a) If the reason is a formal defect in the resolution being challenged, the resolution may be replaced by
correcting the error that led to its revocation; in the case of a revocation because of procedural defects, the
procedure may be reinstated by replacing the defective act or resolution and reinstating the procedure as of
that stage.
In either case, authorities required to comply with a final and binding resolution have four months to repeat
the procedure and render a new definitive resolution, even if the terms indicated in Article 46-A and Article 67
of this Code have expired.
In the case set forth in the preceding paragraph, when it is necessary for an official authority to carry out an
act abroad or request information from third parties to corroborate data related to transactions with
taxpayers, the time elapsed between the request for information to be provided or for the corresponding act
to be carried out and the provision of said information or the performance of said act will not be counted as
part of the three-month [sic] term. Likewise, when one of the cases for suspension referred to in Article 46-A
of this Code arises in the repetition of the procedure, the period during which the term for concluding field
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audits or office audits set forth in said Article, if applicable, is suspended will not count as part of the
three-month term. Nevertheless, said term may not exceed five years as of when the resolution was issued.
If the authorities have discretionary powers to initiate the procedure or to render a new order or resolution
regarding said procedure, they may refrain from repeating the procedure, provided that the failure to repeat
the procedure does not affect the private party that obtained the revocation of the order or resolution being
challenged.
This section will take effect without a need for this fact to be set forth in the resolution on the appeal, even
when the resolution revokes the order or resolution being challenged without indicating what the
consequences thereof are.
b) When the resolution being challenged contains a substantive defect, the authorities may not render a new
resolution on the same occurrences, unless the resolution indicates the effects that allow the authorities to
reissue the resolution. In no event may the new resolution of the administrative authorities be more
detrimental to the petitioner than the resolution being challenged would have been, nor may it be rendered
after more than four months, and the relevant portions of the second paragraph following a) above will apply.
For the purposes of this subsection, the detriment will not be understood to increase in the case of appeals of
resolutions assessing higher payment obligations because of an update for inflation or the simple passage of
time and due to changes in prices in Mexico or in a particular interest rate.
When a resolution is challenged, the effect of the resolution will be suspended until the resolution bringing
the dispute to an end is issued.
The period for complying with the resolution set forth in this Article will begin to be calculated on the business
day after the resolution has been declared to be final and binding for the party bound to comply with it.
II. In the event of the revocation on substantive grounds of the order or resolution against which an appeal has
been filed, the authorities may not render a new order or resolution on the same occurrences, unless the
resolution indicates the effects that allow the authorities to issue the order or a new resolution. In no event
may the new administrative order or resolution be more detrimental to the petitioner than the order or
resolution against which the appeal was filed would have been.
For the purposes of this section, the detriment will not be understood to increase in the case of appeals of a
resolution assessing higher payment obligations because of an update for inflation or the simple passage of
time and due to changes in prices in Mexico or in a particular interest rate.
When a resolution is challenged, the effect of the resolution shall be suspended until the ruling bringing the
dispute to an end is issued. Similarly, the period for complying with the resolution will be suspended when
taxpayers vacate their tax domicile without filing the corresponding notice of change of domicile or cannot be
located at the domicile indicated by them, until they are located.
The terms to execute a ruling set forth in this article shall begin to run after fifteen days have passed to
challenge it, expect when the taxpayer proves to have filed a legal defense.
IV OF THE PROCESSING AND RESOLUTION OF THE APPEAL FOR AN EXCLUSIVELY SUBSTANTIVE
RECONSIDERATION
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(1)
133-B.APPEAL FOR AN EXCLUSIVELY SUBSTANTIVE RECONSIDERATION The Appeal for Reconsideration in this
Chapter may be processed and resolved according to the specialist procedure set forth in this Section when
the appellant should contest the final resolutions resulting from the exercising of the verification powers
referred to in Article 42, sections II, III or IX of this Code and where the amount that is determined is higher
than two hundred times the annualized Measure and Update Unit, in force at the time of the issuance of the
disputed resolution.
For anything not set out in this Section, the other provisions noted in this Chapter will be applied, observing
the principles of orality and celerity.
133C.SELECTION THAT CANNOT BE CHANGEDThe petitioner who has opted for the Appeal for an Exclusively
Substantive Reconsideration, cannot change their selection.
COMPLIANCE WITH ADMISSIBILITY REQUIREMENTS
Before admitting the Appeal for an Exclusively Substantive Reconsideration for processing, the authority must
check that the Admissibility Requirements have been met and that there are no grounds for dismissal as
scheduled in Articles 18, 121, 122, 123, 124, 124-A and 126 of this Code.
GROUNDS FOR APPEAL THAT CAN BE CLAIMED
The petitioner can only claim grounds for appeal that are aimed exclusively at resolving on the merits of the
resolution being appealed, without prejudice to the fact that this is motivated by total or partial
non-compliance of the exclusively formal or procedural requirements established in the applicable legal
provisions.
SUBSTANTIVE GROUNDS FOR APPEAL
For the purposes of an Appeal for an Exclusively Substantive Reconsideration, substantive grounds for appeal
will be deemed as referring to the subject, object, basis, rate or fee, regarding the revised contributions that
are intended to be disputed according to any of the following situations:
l. The facts or omissions recorded in the disputed resolution as constituting non-compliance of the revised
obligations.
II. Application or interpretation of the legal norms involved.
III. The effects attributed by the issuing authority to the taxpayer, regarding total or partial non-compliance
with the formal or procedural requirements that affect and transcend the substance of the appealed
resolution.
IV. The evaluation or lack of appreciation of the evidence related to the situations mentioned in the above
sections.
133D.REQUIREMENTS IN THE BRIEF FOR THE FILING OF THE APPEAL FOR AN EXCLUSIVELY SUBSTANTIVE
RECONSIDERATION The brief for the filing of the Appeal for an Exclusively Substantive Reconsideration, must
meet the requirements scheduled in Articles 18 and 122 of this Code and also indicate:
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l. The express statement of opting for the Appeal for an Exclusively Substantive Reconsideration.
II. A brief and specific expression of the substantive grounds for appeal.
III. Indication of the origin of the grounds for appeal, specifying whether this derives from:
a) The manner in which the revised acts or omissions were discovered;
b) The interpretation or application of the laws involved;
c) The effects attributed to total, partial or extemporaneous non-compliance with the formal or procedural
requirements that affect or transcend the substance of the dispute;
d) If any of the above situations coincide;
e) If a hearing to examine the evidence is required to set out the grounds to establish why the petitioner is
considered to be in the right, before the administrative authority that is competent to resolve the Appeal for
an Exclusively Substantive Reconsideration and the authority that issued the appealed resolution.
DOCUMENTS TO ATTACH
The petitioner must attach the brief that lodges the Appeal for an Exclusively Substantive Reconsideration,
these being the documents scheduled by Article 123 of this Code, observing the methods for documentary
evidence contained in this legal precept, having to specifically list the evidence offered, with the facts intended
to accredit these.
COMPLIANCE WITH REQUIREMENTS
When any of the requirements that should be contained in the deed for the filing of the Appeal for an
Exclusively Substantive Reconsideration are omitted, the petitioner will be asked to comply with these
requirements within a period of five days from when the notification of the aforementioned requirements
comes into effect. If they should not do so or if they are notified that grounds for appeal are only being
considered that are in relation to form or procedure, the appeal will be processed in the usual way.
GROUNDS FOR APPEAL THAT ARE NOT DEEMED TO HAVE BEEN FORMULATED
In the event that the petitioner, once they have opted for the Appeal for an Exclusively Substantive
Reconsideration, should formulate substantive grounds for appeal on form or procedure in their petition, the
latter two will be deemed as not formulated and only substantive grounds for appeal will be resolved.
NOTIFICATION OF ADMISSION OF THE APPEAL
If the petitioner meets the requirements that the petition for the Appeal for an Exclusively Substantive
Reconsideration should contain, the authority in charge of the resolution thereof will issue a notification via
which the appeal will be deemed as admitted.
133E.HEARING FOR EXAMINATION OF EVIDENCEIf the taxpayer in their petition for the Appeal for an
Exclusively Substantive Reconsideration, should state that they require a hearing to examine the evidence, to
be heard by the authority in charge of issuing the resolution for the respective appeal, they must have
verification at the latest within twenty business days following the day on which the notification was issued
that the Appeal for an Exclusively Substantive Reconsideration has been admitted, which indicates the day,
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time and location for the examination of the evidence.
HOLDING OF THE HEARING
The hearing will take place at the facilities of the administrative authority that will resolve upon the Appeal for
an Exclusively Substantive Reconsideration, with the issuing authority of the appealed resolution and the
petitioner being present.
NON-ATTENDANCE BY THE PETITIONER
In the event of non-attendance by the petitioner, the respective hearing will not be able to be scheduled
again, with the respective attendance list being issued, which must be included in the appeal file, except when
the petitioner, five days in advance of the date of the hearing, should ask if a new date can be set for it, which
must take place within the five days following the first date. The authority issuing the appealed resolution will
not be able to fail to attend the hearing or ask to reschedule this, however, they may be have someone stand
in for them under the terms of the applicable administrative provisions.
133F.EXPERT OPINION AS DOCUMENTARY EVIDENCEIn the assumption that the petitioner should accompany
the petition for the Appeal for an Exclusively Substantive Reconsideration with the expert opinion as
documentary evidence, the administrative authority that resolves the appeal will have the broadest powers to
assess not only the suitability and scope of the aforementioned exhibited opinion, but also the suitability of
the issuing expert, being able summon the latter so that in the special hearing, which will take place orally,
he/she may answer any concerns or questions posed to them; the expert will be summoned with advance
notice of at least five days prior to the date set for the hearing.
QUESTIONING AND CROSS-EXAMINATION
In the respective presentation of evidence for the hearing that takes place, the petitioner as well as the
authority that issues the disputed resolution may attend in order to expand the questioning or, in the case of
the authority, carry out a cross-examination.
OTHER EXPERT EVIDENCE THAT IS PROVIDED BY A DIFFERENT EXPERT
According to Article 130, fourth paragraph of this Code, the authority that issues the resolution for the Appeal
for an Exclusively Substantive Reconsideration may, in order to gain a deeper understanding of the disputed
facts, order the provision of other expert evidence by a different expert and the valuation of both expert
opinions will only cover technical grounds in reference to the experts' area of specialization.
133G.PURPOSE OF THE RESOLUTION OF THE APPEAL FOR AN EXCLUSIVELY SUBSTANTIVE
RECONSIDERATIONThe resolution of the Appeal for an Exclusively Substantive Reconsideration will be issued
for the purpose of confirming the disputed act, to void this, amend it or order a new one to substitute it, under
the terms of what is scheduled by Article 133, sections II, IV and V of this Code. The resolution will be in favor
of the petitioner when:
FAVORABLE RESOLUTION
l. The acts or omissions that gave rise to the disputed act did not occur;
II. The acts or omissions that gave rise to the disputed act were assessed by the authority improperly;
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III. The relevant rules were incorrectly interpreted or poorly applied, or
IV. The effects attributed by the issuing authority to total, partial or untimely non-compliance with formal
requirements or procedure by the taxpayer are excessive or disproportionate, because the assumption of
causation of the determined contributions has not occurred.
For compliance with the resolutions of the Appeal for an Exclusively Substantive Reconsideration, what is set
out in Article 133-A of this Code will be applicable.
II NOTICES AND GUARANTEES OF TAX LIABILITIES
134.NOTIFICATIONS 1 Notifications will made by administrative authorities:
I. Personally or by registered mail or by a data message return receipt requested in the tax mailbox, in the case
of subpoenas; requests, requests of information or documents; and administrative rulings that may be
appealed.
Electronic notifications of digital documents shall be made at the tax mailbox, in accordance with general rules
established for such purposes by the Tax Administration Service. Autonomous tax agencies shall also have the
aforementioned power.
The return receipt shall be the digital document with electronic signature transmitted by the addressee when
opening the digital document that was sent.
Electronic notifications shall be deemed to be performed when an electronic return receipt is generated,
which bears the date and hour in which the taxpayer authenticated himself to open the document to be
notified.
Prior to an electronic notification, a notice shall be sent to the taxpayer through the mechanism chosen by
him, pursuant to article 17-K of this Code.
Taxpayers shall have a term of three days to open digital documents pending to be notified. Such term shall be
counted from the day following the day in which the notice described in the preceding paragraph is sent.
When a taxpayer fails to open a digital document within such term, the electronic notification shall be deemed
to be made on the fourth day, counted from the day following the day in which said notice was sent.
The security code shall be personal, nontransferable, and confidential. Accordingly, taxpayers shall be
responsible for the use they give to it to open a digital document sent to them.
Return receipts may also be digital documents with advanced electronic signature generated by the addressee
of the document relayed when he authenticates himself in the means through which such document is sent.
Electronic notification shall be available at the webpages established for that purpose by the tax authorities
and may be printed by interested parties. Such print outs shall contain a digital stamp, which shall
authenticate them.
Notifications at the tax mailbox shall be issued, enclosing the relevant digital stamp, pursuant to the provisions
of articles 17-D and 38(V) of this Code.
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II. By ordinary mail or by telegraph, in the case of resolutions or orders other than those indicated in the
preceding section.
III. By posting the notification on the authorities’ bulletin board, if the person to whom they are to be served
cannot be located at the domicile that was indicated for the purposes of the Federal Taxpayer Registry; when
his domicile or that of his representative is not known; when his whereabouts are not known; when he refuses
to take part in the notification proceeding; or when he is covered by the case set forth in Article 110 (V) of this
Code and other cases indicated in the tax laws and this Code.
IV. Through the publication of legal notices, in the event that the person to whom notice is to be carried out
has died and the name of the representative of the succession is not known.
V. By substituted service, only in the cases and in compliance with the formal requirements referred to in
paragraph two of Article 137 of this Code.
NOTIFICATIONS OR RESOLUTIONS THAT ARE REQUIRED TO TAKE EFFECT ABROAD
Notifications, orders, or resolutions required to take effect abroad may be carried out by the tax authorities in
the manners indicated in (I), (II) or (IV) of this Article or by courier, return receipt requested; by facsimile,
return receipt requested in the same manner; or by the means established in accordance with international
treaties or conventions signed by Mexico.
EMPOWERING THIRD PARTIES TO GIVE NOTIFICATION PERSONALLY, BY REGISTERED MAIL, OR BY DATA
MESSAGE
The Tax Administration Service may empower third parties to serve the notices set forth in (I) of this Article. In
serving notice, said parties must comply with the formal requirements set forth in this Code and with the
general rules set forth for such purpose by the Tax Administration Service.
1 Author’s Note: Provisions of article 17-K(I) of this Code shall enter into force in June 30, 2014 for legal
entities and in January 1, 2015 for individuals. Up until the entry into force of article 17-K(I), notifications that
must be made through the tax mailbox shall be made in accordance with the provisions of article 134 of this
Code. Tr 2014 Second (VII)
135.EFFECTIVE DATE OF NOTIFICATIONSNotifications will take effect one business day after they are carried
out, and the party on whom notification is performed must be given a copy of the resolution or order being
notified. When notification is carried out directly by the tax authorities or by third parties that have been
empowered to do so, the date on which notification is served must be indicated, as must the name and
signature of the person in whose presence the proceeding is being carried out. If the latter person refuses
either to give his name or to sign, this fact will be recorded in the notification report.
A statement by the interested party or his legal representative that he is familiar with the resolution or order
from the administrative authority will serve as notification on the date on which said persons state that they
became aware of the resolution or order, if the latter date is before that on which on the notification should
take effect according to the preceding paragraph.
136.WHERE NOTIFICATION IS TO BE SERVEDNotification may be carried out at the offices of the tax
authorities, when the persons who are to receive them come to said offices.
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Notification may also be carried out at the last day domicile that the interested party has indicated for the
purposes of the Federal Taxpayer Registry or at the tax domicile corresponding to him according to Article 10
of this Code. In addition, it may be carried out at the domicile indicated for receiving notices at the beginning
of a procedure or during the course of an administrative-law proceeding, in the case of proceedings related to
the conducting of, or resolutions on, said proceedings.
Personal service made upon the persons in whose presence proceedings are to be carried out will be legally
valid even if not given at the respective domicile or at the offices of the tax authorities.
In cases of legal entities going through liquidation and in which several liquidators have been named, the
notices that must be served or the proceedings that must be conducted with said legal entities may be served
or conducted with any of them.
137.FORMAL REQUIREMENTS FOR PERSONAL NOTIFICATIONS When a notification is served personally and
the server is unable to locate the person to whom notice is to be served, he shall leave a subpoena at the
domicile, indicating either that the person should wait at a given time the following business day; or go to the
offices of the tax authorities within six days, counted from the day in which the subpoena was left, to receive
notice. In the alternative, such subpoena may be communicated by the authority through the tax mailbox.
The subpoena shall always indicate that the persons should wait as described before, and if the subpoenaed
person or his legal representative fail to do so, the proceeding shall be carried out in the presence of whoever
is at the domicile, or, if no one is at the domicile, in the presence of a neighbor. If the aforementioned person
refuses to receive the notice, notice shall be given through the tax mailbox.
In cases in which demands for payment, described in article 151 of this Code, may not be performed in person
because: the party to be notified is not found at the tax domicile; the domicile of such party or that of his
representative is ignored; such party disappears; such party opposes to the notification; or said party falls
within the scope of article 110(V) of this Code, the notification of the demand for payment and the attachment
shall be performed through the tax mailbox.
If the notices are related to requests to comply with unfulfilled obligations within the legal periods for doing
so, the person who failed to comply with the obligations shall be charged the fees set forth in the Regulations
of this Code.
138.PENALTIES FOR SERVERSWhen an illegally served notice is nullified, the process server will be charged a
penalty equivalent to ten times the general daily minimum wage of the geographic area corresponding to the
Federal District.
139.NOTICES POSTED ON THE AUTHORITIES´ BULLETIN BOARD When notices are posted on the authorities'
bulletin board, the document of which notice is to be given shall be posted for fifteen days in an area open to
the public in the offices of the authorities who serve the notice and by publishing, in addition, said document
for the same period on a website established for such purpose by the tax authorities. Said period shall be
calculated starting on the day after the document is posted on the bulletin board or published, as applicable.
The authorities shall leave a record of this in the respective dossier. In such cases, the notification date shall be
deemed to be that of the sixteenth day after the document is posted on the bulletin board or published.
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140.NOTICES SERVED BY PUBLICATIONNotices may be published in any of the following ways:
I. For three days in the Federal Register.
II. For one day in a leading newspaper.
III. For fifteen days on the website established for such purpose by the tax authorities, in accordance with
general rules.
The publications referred to in this Article will contain an excerpt of the resolutions or orders of which notice is
being served.
The notification date will be deemed to be the last day on which they are published.
141.GUARANTEEING TAX LIABILITIES Taxpayers may guarantee a tax liability in any of the following manners,
when falling within the scope of articles 74 and 142 of this code:
I. By making a deposit in cash, with a letter of credit, or with other forms of equivalent financial guarantees set
forth by the Ministry of the Treasury and Public Credit through general rules into the accounts to secure tax
liabilities referred to in Article 141-A of this Code.
II. With a pledge or mortgage.
III. By providing a bond issued by an authorized institution. Said institution will not enjoy the benefits of order
and discussion.
BONDING POLICY IN A DIGITAL DOCUMENT
For tax purposes, if the bonding policy is submitted in a digital document, it must contain the bonding
company's advanced electronic signature or digital seal.
IV. Through a joint and several obligation assumed by a third party that demonstrates that he is suitable and
solvent.
V. Through an administrative-law attachment.
VI. Through securities or the credit portfolio of the taxpayer himself, if his impossibility of guaranteeing the
entire deficiency through any of the methods described in the preceding sections is demonstrated. Securities
and credit portfolios will be accepted at the value discretionarily determined by the Ministry of the Treasury
and Public Credit.
The guarantee must cover -in addition to the contributions currently owed, updated for inflation- the ancillary
charges already incurred as well as those that will be incurred in the twelve months after it is issued. At the
end of this period and until the deficiency has been paid, the amount thereof must be updated each year, and
the guarantee must be increased to cover the deficiency, updated for inflation, and the amount of the
interest, including the interest corresponding to the following twelve months.
The Regulations of this Code shall set forth the requirements that will apply to guarantees. The tax authority
shall ensure that guarantees are sufficient both at the time they are accepted and thereafter; and if they fail to
be sufficient, it shall demand that they be increased. Should taxpayers fail to increase or replace sufficient
guarantee, upon request by the tax authority, such authority shall proceed to attach or seize other goods to
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secure the tax interest.
In no event may tax authorities waive the obligation to furnish a guarantee.
A guarantee shall be created within thirty days following the effective date of the notification by the tax
authority of a ruling upon which the tax interest must be secured, except in cases where a different term is set
forth in other provisions of this Code.
CONSTITUTIONAL CHALLENGES [AMPARO ] ACTIONS AGAINST THE COLLECTION OF CONTRIBUTIONS AND
LEVIES
Under Article 135 of the [Law of Amparo], when taxpayers directly responsible for the payment of
contributions and levies bring suits requesting [amparo] relief under the ­Constitution against the collection of
such contributions, the tax liability must be guaranteed by depositing the corresponding amounts with the
Federal Treasury Office or the corresponding state or municipal government.
APPLICATION FOR SUSPENSION BEFORE THE FEDERAL COURT OF ADMINISTRATIVE JUSTICE (TFJA) OR
BEFORE THE COMPETENT JURISDICTIONAL BODY
If under the Federal Law of Procedure of Administrative Litigation [Ley Federal de Procedimiento Contencioso
Administrativo] or the Law on Constitutional Litigation [Ley de Amparo], the Federal Court of Tax and
Administrative Justice or the competent jurisdictional body is asked to suspend the determination,
assessment, execution or collection of contributions, levies or any other liabilities of tax nature, the tax liability
shall be guaranteed before the collecting authority through any of the means set forth in this Code.
CASES IN WHICH A DEPOSIT WILL NOT BE REQUIRED
For the purposes of the preceding paragraph, the Federal Court of Tax and Administrative Justice will not
require a deposit when, in the opinion of the judge or court office that reviews the request for suspension, the
sums being collected exceed the petitioner's ability to pay and when a guarantee has already been furnished
to the tax collection office, or in cases involving persons other than the taxpayer who is directly required to
make the payment. In the latter case, the tax liability will be guaranteed in accordance with the first two
paragraphs of this Article.
141A.AUTHORIZATION TO OPERATE ACCOUNTS TO GUARANTEE TAX LIABILITIESThe Ministry of the Treasury
and Public Credit may authorize banking institutions or brokerage houses to operate accounts to guarantee
tax liabilities. The authorized institutions or brokerage houses will have the following obligations:
I. To file a semiannual return stating the names and Federal Taxpayer Identification Numbers of users of
accounts to guarantee tax liabilities, as well as the amounts transferred to the accounts of taxpayers or of the
Federal Treasury Office. The return referred to in this section must be filed in July of the calendar year in
question and in January of the following year, for the immediately preceding six-month period.
II. To transfer the guarantee amount, plus the yields thereon, to the account of the Federal Treasury Office, on
the day after they receive the notice set forth in Customs or tax provisions.
SANCTIONS FOR NONCOMPLIANCE
In the event of noncompliance with the obligations set forth in (ll) of this Article, the authorized banking
institution or brokerage house must pay, as indemnification for losses, the amount resulting from updating the
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amount of the negotiable instruments deposited plus the yields generated in accordance with Article 17-A of
the Federal Fiscal Code, and the interest that would be paid under Article 21 of the Federal Fiscal Code,
calculated from the date on which the corresponding transfer should have been made until it is made. The
foregoing is without prejudice to any applicable sanctions.
142.WHEN A TAX LIABILITY MUST BE GUARANTEEDA tax liability must be guaranteed when:
I. The taxpayer requests the suspension of the administrative-law enforcement procedure, even if the request
is filed with the Federal Court of Tax and Administrative Justice pursuant to the Federal Law of Procedures of
Administrative Litigation.
II. The taxpayer requests an extension on the payment of the tax deficiencies or to be allowed to pay for said
deficiencies in installments, if such benefits are granted individually.
III. The taxpayer requests that the proceeds be applied in accordance with Article 159 of this Code.
IV. In other cases set forth in this statute and the tax laws.
No guarantee will be furnished regarding enforcement costs, unless the tax liability is composed solely of said
costs.
143.ENFORCING GUARANTEESThe guarantees furnished to secure a tax liability referred to in Article 141 (II),
(IV) and (V), (IV) and (V) of this Code will be enforced through the administrative-law enforcement procedure.
When the guarantee consists of a money deposit at a financial institution or loan and savings cooperative,
once the tax deficiency is final and binding, the tax authority shall instruct the use thereof.
DEMAND FOR PAYMENT FROM THE BONDING COMPANY
When a bond furnished to the Federal Government to guarantee tax obligations owed by third parties
becomes due and payable, the administrative-law enforcement procedure will be carried out as follows:
a) The executing authority shall demand payment from the bonding company, by forwarding a copy of the
documents that substantiate the guaranteed liability and evidence that it is due and payable. To this end, the
bonding company shall designate in each of the regions where the regional chambers of the Federal Court of
Tax and Administrative Justice have jurisdiction, an attorney-in-fact to receive demands for payment and a
domicile for such purpose. In addition, the bonding company shall report any changes within fifteen days
before the date in which such changes are intended to become effective. The aforementioned information
shall be included in the relevant bond and the changes shall be provided to the executing authority.
b) If payment is not made within fifteen days of the date on which the notification of the demand takes effect,
the executing authority shall order the banking institution or brokerage house that keeps in custody the
instruments or securities in which the bonding company has invested its technical reserves to sell them at
market value in an amount sufficient to cover the principal and ancillary charges, which shall be delivered as
payment to the executing authority. The sale shall be executed within or without a stock exchange, according
to the nature of the securities or instruments.
For these purposes, banking institutions or brokerage houses that keep in custody instruments or securities for
bonding companies shall report such situation to the tax authority. In cases where banking institutions or
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brokerage houses fail to comply with this obligation, the bonds to secure tax liabilities shall not be accepted.
When they stop acting as custodians for bonding companies, they shall notify this situation to the authorities
and describe the brokerage house or banking institution to whom they transferred the securities or
instruments.
c) The executing authority shall inform to bonding companies about the orders addressed to banking
institutions or brokerage houses, which may oppose to the sale only by producing a receipt of payment of the
amount established in the relevant bond.
For purposes of the preceding paragraph, if a bonding company produces a receipt of payment of the amount
established in the relevant bond plus ancillary charges, within the term described in (b) hereof, the tax
authority shall order the banking institution or brokerage house to suspend the sale of the instruments or
securities.
BRINGING OF DEFENSE ACTIONS BY BONDING COMPANIES
Guaranteed amounts shall be paid updated, from the date in which they should have been paid until the date
they are paid. Likewise, they shall accrue interests as indemnity to the Federal Treasury for untimely payment,
which shall be calculated over the updated, guaranteed amounts for said period at the rate resulting from the
sum of the applicable rates in each year for each of the months elapsed in the update period referred to
before. Interest rates for each of the months of such period shall be equal to the rate set forth annually by
Congress in a statute, increased by 50%. Interests shall accrue for each month or portion thereof elapsed
between the moment when payment should have been made until it is made. Such interests shall accrue for
up to five years.
144.SUSPENSION OF THE EXECUTION OF THE RESOLUTION BY ADMINISTRATIVE AUTHORITIES Administrative
rulings shall not be executed when the tax liability has been guaranteed in compliance with legal
requirements. Nor shall resolutions assessing a tax liability be executed until the expiration of the thirty-day
term following the date on which the notification thereof takes effect, or until the expiration of the
fifteen-day-term, in the case of the assessment of social security dues, employers' liabilities [capitales
constitutivos] payable to social security, and tax liabilities assessed by the National Housing Fund for
Employees. If, no later than at the expiration of said terms, evidence is provided demonstrating that a
challenge has been filed, and the tax liability is guaranteed in compliance with legal requirements, the
administrative-law enforcement procedure shall be suspended.
When a taxpayer has filed, in due time and in proper form, an administrative appeal set forth in this Code,
nonconformity appeals under article 294 of the Social Security Law and 52 of the Law of the Institute for the
National Housing Fund for Employees or, if applicable, a dispute resolution procedure in accordance with a
convention to avoid double taxation to which Mexico is a party, it shall not be required to produce the
relevant guarantee until any of the legal defenses described herein is ruled upon, when applicable.
For purposes of the preceding paragraph, taxpayers shall have a term of ten days, counted from the day
following the day in which the notification of a ruling upon an administrative appeal, the nonconformity
appeals or a dispute resolution procedure in accordance with a convention to avoid double taxation to which
Mexico is a party becomes effective to pay or guarantee tax liabilities, under this Code.
When the defense measures challenges only some of the deficiencies assessed in an administrative ruling the
execution of which was suspended, the tax liabilities not challenged shall be paid, along with the
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corresponding interest.
When the interest of the Federal Treasury has been guaranteed, the taxpayer shall be required to give written
notification in connection thereof to the authorities that notified him of the tax liability.
If only certain items of the administrative resolution in which a tax liability is assessed are challenged, the
private party shall pay the unchallenged portion of the liability and the interest thereon, by filing an amended
tax return, and he shall guarantee the contested portion and the interest thereon.
In the case described in the preceding paragraph, if a private party fails to submit an amended tax return, the
authority shall demand payment of the amount corresponding to the unchallenged portion without need to
issue another resolution. If the challenged resolution is upheld, the authority shall demand payment the
unpaid difference with the interest incurred.
An additional guarantee shall not be required if in the administrative-law enforcement procedure sufficient
goods have already been attached to guarantee the interest of the Federal Treasury or if the taxpayer declares
under oath that he possesses no goods other than the attached ones. If the authorities ascertain, by any
means, that this statement is false, they may demand an additional guarantee, without prejudice to the
corresponding penalties. In all events, the provisions of paragraph two of article 141 of this Code shall be
abided by.
SUSPENSION OF THE EXECUTION OF A RESOLUTION DUE TO A DECISION IN A BANKRUPTCY PROCEEDING
The execution of the resolution assessing a tax liability shall also be suspended when the competent courts
notify the tax authorities of a judgment delivered regarding bankruptcy proceedings in accordance with the
respective law, provided that said authorities had previously been notified that the corresponding complaint
was filed.
The tax described in the preceding paragraph may be included within the remission described in article 146B
of this statute.
AGREEMENTS REACHED WITHIN A BANKRUPTCY PROCEEDING
The tax authorities shall continue to carry out the administrative-law enforcement procedure to secure
payment of a tax liability, if in the judicial bankruptcy proceedings an agreement is reached, establishing the
payment of the tax liabilities and they are not paid within five days after the execution of said agreement or
when payment is not made with the priority set forth in this Code. Similarly, the tax authorities may continue
with said procedure when the bankruptcy phase of the bankruptcy proceeding begins, pursuant to the
corresponding law.
III ADMINISTRATIVE-LAW ENFORCEMENT PROCEDURES
ONE GENERAL PROVISIONS
145.ADMINISTRATIVE-LAW ENFORCEMENT PROCEDURES The tax authorities shall conduct administrative-law
enforcement procedures to require payment of tax liabilities not paid or guaranteed within the periods
indicated in the Law.
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ATTACHMENT OF ASSETS AS A PRECAUTIONARY MEASURE
A taxpayer's goods or going concerns may be attached as a precautionary measure, pursuant to the following:
CASES IN WHICH CAUTIONARY ATTACHMENT OF GOODS MAY BE IMPOSED
I. Cautionary attachment may be practiced when a taxpayer:
a) Vacates the tax domicile without filing a notice of change of domicile, after an assessment has been issued;
b) Opposes to the notification of an assessment of tax liabilities; or
c) Has tax liabilities that should have been guaranteed and they are not or the guarantee is insufficient, except
when the taxpayer has declared under oath that they are the only goods he possesses.
AMOUNT TO CONSIDER TO ATTACH GOODS
II. The authority shall cautionary attach goods for an amount that shall not exceed two thirds of the assessed
contributions, including ancillary charges. Whenever payment is made within the legal terms, the taxpayer
shall not be required to pay the expenses associated to the demand of payment and the attachment of goods;
and such attachment shall be lifted.
The authority practicing an attachment shall produce a report, which shall include the reasons thereof and
shall be notified to the taxpayer at the same moment.
ORDER TO FOLLOW WHEN ATTACHING GOODS
III. Cautionary attachments shall be subject to the following order:
a) Immovable property. In this case, the taxpayer or the person attending the attachment shall declare under
oath whether the relevant property is subject to any lien, a previous attachment, community property or is
jointly owned.
b) Shares, bonds, outstanding coupons, capital markets securities and, in general, credits that may be
immediately and easily collected from entities or agencies of the federal government, the states, the
municipalities as well as from institutions or enterprises of recognized solvency.
c) Copyrights upon literary, artistic or scientific works; invention patents and registries of utility models;
industrial designs; trademarks and slogans.
d) Artistic works, scientific collections, jewelry, medals, weapons, antiques, arts and crafts instruments,
indistinctively.
e) Money and precious metals.
f) Bank deposits, the component of savings or investments associated to life insurances that are not part of the
premium to be spent to pay such insurance, or any other deposit in domestic or foreign currency made in any
kind of account or agreement at the taxpayer's name in a financial entity or savings and loan cooperative,
excepting deposits into the person's individual savings account for retirement for an amount equal to the
contributions made mandatorily under the relevant statute, and the voluntary and supplementary
contributions for up to an amount equivalent to 20 times the annual general minimum wage, as set forth in
the Law on Saving Systems for Retirement.
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g) Personal property not included in the preceding sections.
h) The taxpayer's going concern.
Taxpayers, parties jointly and severally liable or third parties shall prove the value of the goods upon which a
cautionary attachment is performed.
In cases where taxpayers, parties jointly and severally liable or third parties do not have any of the goods to be
attached; declare under oath that they do not have such goods in the order established in this section; or fail
to prove the value thereof, such circumstance shall be included in the report described in the second
paragraph of (II) of this article.
RULING TO SECURE AND KEEP GOODS
IV. The tax authority shall order through an official communication addressed to the competent unit of the
National Banking and Securities Commission, the National Insurance and Bond Commission or the National
Commission of the Saving System for Retirement, as applicable, or to the relevant financial entity or savings
and loan cooperative, to block and keep the goods described in (III)(f) hereof no later than on the third day
following the reception of an attachment request issued by the tax authority. To this end, goods shall be
blocked within the three days following the day in which the official notification from the tax authority is
notified.
Financial entities and loan and savings companies or investment and securities companies that block in one or
more of the taxpayer's accounts shall report the execution of such measure to the tax authority who ordered
it no later than on the third day following the date in which such measure is executed, and they shall include
therein the account numbers and the full amount blocked.
Whenever a taxpayer, a financial entity, a loan and savings company or an investment and securities company
reports to the tax authority that an amount was blocked in the taxpayer's account or accounts that exceeds
the amount described in the second paragraph of this article, such authority shall order the release of the
relevant amount within the three days following the day in which such situation is reported. Such entities or
companies shall release the amounts blocked in excess no later than three days following the effective date of
the notification of the official communication from the tax authority.
In no case may a taxpayer's bank deposits, other deposits or insurances be attached as cautionary measure for
an amount exceeding the updated tax liability, along with ancillary charges, regardless of whether such
attachment is practiced upon one account or more. This shall apply provided that the tax authority has
information upon the accounts and the balances thereof prior to an attachment.
Once it is proven that the conduct that caused the cautionary attachment has ceased or when a taxpayer
obtains an order from a competent authority suspending an attachment, the authority shall order to lift such
measure within a three-day term.
The tax authority shall order financial entities, savings and loan companies and investment and securities
companies to release the goods described in (III)(f) hereof within the next three days following the day in
which it is proven that the conduct that caused the cautionary attachment has ceased, or that an order
suspending such measure, issued by a competent authority, exists.
Financial entities or savings and loan cooperatives shall have a term of three days, counted from the reception
of the relevant order, either through the relevant Commission or the tax authority, as applicable, to release
the attached goods.
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NOTIFICATION OF CAUTIONARY ATTACHMENT
V. No later than on the third day following the day in which a cautionary attachment is executed, the tax
authority shall notify the taxpayer about the conduct that caused such measure and, when applicable, about
the amount upon which it was executed. Such notification shall be made in person or through the tax mailbox.
ATTACHED GOODS THAT MAY BE LEFT IN THE TAXPAYER'S CUSTODY
VI. With the exception of the goods described in (III)(f) of this article, attached goods may be left in the
taxpayer's possession from the moment in which the attachment is notified through the moment in which it is
lifted, provided that such taxpayer acts as custodian thereof pursuant to article 153 of this Code, except as
indicate in the second paragraph thereof.
Taxpayers acting as custodians shall provide monthly reports to the competent tax authority about the goods
in their custody.
LIFTING CAUTIONARY ATTACHMENTS
With the exception of the goods described in (III)(f) of this article, the tax authority shall order to lift
cautionary attachments within three days following the day in which it is proven that the conduct that caused
the cautionary attachment has ceased, or that an order suspending such measure, issued by a competent
authority, exists.
ATTACHMENTS RENDERED INEFFECTIVE
The authority shall request the party to rebut the amount for which an attachment was practiced within ten
days. Attachments shall be rendered ineffective when a taxpayer meets such request.
OFFERING GUARANTEES
Once a cautionary attachment has been practiced, the affected taxpayer may offer to the collecting authority
any of the guarantees described in article 141 of this Code to secure the tax liability and the ancillary charges;
and to lift the attachment upon the taxpayer's bank deposits, other deposits or insurances.
CAUTIONARY ATTACHMENTS THAT BECFOME DEFINITIVE
Cautionary attachments shall become definitive at the moment in which a tax liability becomes due and
payable; and the administrative-law enforcement procedure shall be performed, pursuant to the provisions of
this Code.
APPLICABLE PROVISIONS
Attachments levied as a precautionary measure, referred to in this article shall be governed by the provisions
set forth for attachments and for interventions in administrative-law enforcement procedures that, in
accordance with type of attachments in question, are applicable to a given attachment, provided that they do
not contravene any provision of this article.
145A.REPEALED Repealed
146.STATUTE OF LIMITATIONS The statute of limitations for tax liabilities shall be five years.
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The statute of limitations begins to run on the date on which the payment could have been legally enforced,
and it may be used as defense in administrative appeals and administrative litigations. The statute of
limitations is tolled each time a creditor notifies or makes known a collection action to a debtor or when a
debtor expressly or tacitly acknowledges the existence of a credit. Any action carried out by the authorities
within the administrative-law enforcement procedure shall be considered a collection action, provided that
such action is made known to the debtor.
When the administrative-law enforcement procedure is suspended in accordance with article 144 of this Code,
the statute of limitations shall also be suspended.
In addition, the time limit referred to in this article shall be tolled when a taxpayer has vacated his tax domicile
without submitting the corresponding notice of change of domicile or has indicated an incorrect tax domicile.
The statute of limitations shall not exceed in any case ten years, including any interruptions thereof, counted
from the moment in which a tax liability could have been legally enforced. Such term shall not include the
periods in which it was tolled under the provisions of this article.
DECLARATION OF STATUTE OF LIMITATIONS
A declaration that the statute of limitation has expired with regard to a tax liability may be issued sua sponte
by the collection authorities or at a taxpayer's request.
146A.CANCELLATION OF TAX DEFICIENCIES FROM PUBLIC ACCOUNTSThe Ministry of the Treasury and Public
Credit may cancel tax deficiencies from public accounts, either because collecting them is not cost-effective or
because of the insolvency of the debtor or the parties jointly and severally liable.
The collection of tax deficiencies is considered not to be cost-effective when the amount thereof is less than or
equal to the peso equivalent of 200 investment units, or when it is less than or equal to the peso equivalent of
20,000 investment units and the recovery cost is more than 75% of the amount of the credit, or when the
recovery cost is equal to or greater than the amount of the tax deficiencies themselves.
Debtors or parties jointly and severally liable are considered insolvent when they do not have attachable
assets to cover the tax deficiency or when their assets have already been attached, when said parties cannot
be located, or when they have died without leaving assets regarding which an administrative-law enforcement
procedure may be brought.
When the debtor has two or more tax deficiencies, all of said deficiencies will be added to determine if the
aforementioned requirements are met. The amounts referred to in paragraph two of this Article will be
calculated in accordance with applicable legal provisions.
The cancellation of the tax deficiencies from public accounts as referred to in this Article does not release the
debtor of the obligation to pay them.
146B.PARTIAL REMISSION OF TAX DEFICIENCIES FOR TAXPAYERS IN BANKRUPTCY PROCEEDINGSIn the case
of taxpayers subject to bankruptcy proceedings, the tax authorities may partially remit tax deficiencies on
contributions that should have been paid before the date on which the bankruptcy proceeding begins,
provided that the merchant has entered into an agreement with his creditors pursuant to the respective Law
and the following:
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I. When the amount of the tax deficiencies is less than 60% of all of the credits recognized in the bankruptcy
proceeding, the remission will not exceed the lowest of the benefits granted by creditors that are not related
parties and that together represent at least 50% of the credits recognized to be owned to creditors other than
the tax authorities.
II. When the amount of the tax deficiencies is greater than 60% of all of the credits recognized in the
bankruptcy proceeding, the remission, calculated in accordance with the preceding subsection, will not exceed
the amount of the ancillary charges owed.
The remission authorization must conform to the requirements and guidelines set forth in the regulations of
this Code.
146C.DISCHARGE OF TAX DEFICIENCIES OF PUBLIC SECTOR AND STATE-OWNED COMPANIES IN THE PROCESS
OF LIQUIDATION OR WINDING UPThe discharge of tax deficiencies of any state-owned company of the
Federal Government in the process of winding up or liquidation will operate as a matter of law, with no need
for any authorization, provided that the requirements listed below are complied with. The same discharge of
tax deficiencies as a matter of law will operate in the case of a legal entity, association, or trust, even if it is not
a state-owned company, whose entire estate has been provided by the federal government or one or more
entities of the decentralized public administration, jointly or separately, or in which the federal government or
one or more entities of the decentralized public administration, jointly or separately, own all of the negotiable
instruments representing its capital stock, and that is in the process of liquidation or winding up, provided the
same requirements are fulfilled:
I. An external auditor must have issued an opinion stating that the company does not own any assets with
which the tax deficiencies may be completely or partially collected, excluding those furnished as collateral for
the payment of final and binding obligations regarding which the tax authorities have no preference pursuant
to this Code.
II. The Service of Asset Administration and Disposition [Servicio de Administración y Enajenación de Bienes]
must inform the tax authorities that the case set forth in the preceding paragraph remains in effect.
Once the foregoing has been complied with, the tax deficiencies will be canceled from the public accounts.
146D.DISCHARGE OF TAX DEFICIENCIES RECORDED IN THE SPECIAL SUBACCOUNT OF NONPERFORMING
CREDITSTax deficiencies recorded in The Special Subaccount of Nonperforming Credits [Subcuenta Especial de
Créditos Incobrables] referred to in article 191 of this Code will be canceled five years after they are recorded,
when it is effectively impossible to collect them.
For such purposes, collection will be considered effectively impossible, among other cases, when the debtor
does not have attachable assets, when the debtor has died or his whereabouts are not known and he has not
left assets in his name, or when, in accordance with a final and binding judgment, the debtor has been
declared bankrupt due to a lack of assets.
147.DISPUTES BETWEEN FEDERAL AND LOCAL TAX AUTHORITIESDisputes between federal tax authorities and
local tax authorities relative to the priority right to receive payment of tax deficiencies will be settled by the
Judicial Branch of the Federal Government, which will take into account the guarantees furnished and abide by
the following rules:
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I. Priority will be given to the authorities to whom taxes are owed on real property, in the case of the proceeds
from said real property or from the sale thereof.
II. In other cases, the authorities that have the status of first attacher will have priority.
148.JOINT ACTION OF FEDERAL AND LOCAL TAX AUTHORITIESWhen in an administrative-law enforcement
action against a single debtor, federal tax authorities are joined by local tax authorities in accordance with tax
coordination agreements and by decentralized entities that are competent to resort to coercion to require
payment of federal contributions, the Ministry of the Treasury and Public Credit will initiate or continue, as the
case may be, administrative-law enforcement actions regarding all unpaid federal tax deficiencies.
The proceeds obtained in accordance with this Article will be applied to cover the tax deficiencies in the
following order:
I. Enforcement costs.
II. Ancillary charges on social security contributions.
III. Social security contributions.
IV. Ancillary charges on other contributions and other tax deficiencies.
V. Other contributions and other tax deficiencies.
149.PRIORITY OF FEDERAL TAX AUTHORITIESThe federal tax authorities will have priority over the payment of
tax deficiencies on income that the Federal Government should have received, except vis-à-vis debts
guaranteed with a pledge or mortgage or alimony, wages or salaries earned in the last year, or compensation
owed to workers in accordance with the Federal Labor Law.
As an essential requirement for the exception referred to in the preceding paragraph to be applicable, before
the date on which the notification of the tax deficiency takes effect, the guarantees must have been recorded
at the corresponding Public Registry and, in the case of alimony debts, a suit must have been filed before the
proper authorities.
To claim priority regarding tax liabilities, it must be convincingly demonstrated that the liabilities remain due
and payable when the administrative appeal is brought.
In no event will the federal tax authorities enter into proceedings involving a person's entire estate. When the
bankruptcy suit, voluntary bankruptcy petition, or bankruptcy proceedings begin, the judge who hears the
case must notify the tax authorities in order, if applicable, for them to enforce payment of the tax deficiencies
owed to them through an administrative-law enforcement procedure.
150.ENFORCEMENT COSTSWhen it is necessary to resort to an administrative-law enforcement procedure to
enforce a tax deficiency, individuals and legal entities will be required to pay 2% of the tax deficiency as
enforcement costs for each proceeding indicated below:
I. For the demand for payment indicated in paragraph one of Article 151 of this Code.
II. For an attachment proceeding, including those indicated in Article 41 (II) and Article 141 (V) of this Code.
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III. For a proceeding consisting of an administrative auction, sale outside of an administrative auction, or
award to the federal tax authorities.
When in the cases set forth in the preceding paragraphs, 2% of the deficiency is less than $430.00, the latter
amount will be charged rather than 2% of the deficiency.
In no event may the enforcement costs for each proceeding referred to in this Article, excluding the
extraordinary expenses and the contributions paid to the Federal Government to remove encumbrances on
assets that are to be auctioned, exceed $67,040.00.
EXTRAORDINARY EXPENSES
Similarly, extraordinary expenses incurred in connection with the administrative-law enforcement procedure
shall be paid as enforcement expenses. This includes applicable expenses derived from the attachments set
forth in articles 41(II) and 141(V) of this Code, which shall comprise the transportation of the attached goods,
appraisals, printing and publication of announcements and legal notices, investigations, registrations,
cancellations, or requests for information at the appropriate Public Registry; expenses to obtain a certificate of
encumbrance removal; fees of custodians and experts, except when said custodians expressly waive their right
to collect such fees; notaries' fees for recording public documents; contributions arising from dispositions of
ownership of immovable properties awarded to the Federal Government in accordance with article 191 of this
Code; and contributions paid by the Federal Government to remove any encumbrance on goods that are sold
in an administrative auction.
CALCULATION OF ENFORCEMENT COSTS
Enforcement costs will be calculated by the executing agency, and are to be paid along with other tax
deficiencies, unless an administrative appeal is filed.
USE OF REVENUE COLLECTED AS ENFORCEMENT COSTS
Revenue collected as enforcement costs will be used to establish a revolving fund for collection expenses, to
establish programs to promote the fulfillment of tax obligations among the general public and to finance
programs to train tax officials, unless by Law it is required to be used for other purposes. The budget allocated
to federal tax authorities will have no bearing on the use of this revenue.
COST OF APPRAISALS CONDUCTED BY THE AUTHORITIES
When the tax authorities order an appraisal, and the appraised value is more than 10% above the value
declared by the taxpayer, the taxpayer must cover the cost of said appraisal.
TWO ATTACHMENT
151.ATTACHMENT To collect a tax liability that is due and payable and the corresponding ancillary legal
charges, the tax authorities shall demand payment thereof from the debtor, and, if the latter fails to prove
that payment has been made, said authorities shall immediately proceed as follows:
I. To attach sufficient goods in order to, if applicable, sell them in an administrative auction, dispose of them
outside of an auction, or award them to the tax authorities; or to attach deposits or insurances, described in
article 155(I) of this code, so that funds are transferred to cover the tax liability and ancillary charges.
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In no case may an attachment be performed upon deposits or insurances for an amount exceeding the
updated tax liability and the ancillary charges, regardless of whether such attachment is practiced upon one
account or more. This shall apply provided that the tax authority has information about the accounts and the
balances thereof, prior to the attachment.
Financial entities, loan and savings companies or investment and securities companies that attach deposits or
insurances described in article 155(I) of this Code in one of the taxpayer's accounts or more, shall report this
situation the tax authority who ordered it no later than on the third day following the date in which such
measure is executed, and they shall include therein the account numbers and the full amount attached. The
tax authority shall notify in turn to the relevant taxpayer about such attachment no later than on the third day
following the day in which such attachment was communicated to it.
Whenever the tax authority learns that an attachment was performed for an amount exceeding the amount
described in the second paragraph of this article, such authority shall order the release of the relevant amount
to the corresponding financial entities, loan and savings companies or investment and securities companies,
no later than on the third day following the day in which the attachment in excess was known about. Entities,
loan and savings companies or investment and securities companies shall release the amounts attached in
excess no later than on the third day following the effective date of the notification from the official
communication from the tax authority.
II. To attach going concerns with all that which in fact and by law pertains to them, in order to, by controlling
said concerns, secure income necessary for the discharge of the tax liability and the ancillary legal charges.
REGISTERING AN ATTACHMENT OF REAL PROPERTY, ETC.
An attachment of immovable property, of rights in rem, or of going concerns of any type shall be registered at
the corresponding Public Registry, in accordance with the nature of the goods or rights in question.
When two or more offices of the appropriate Public Registry have jurisdiction over the real property, rights in
rem, or going concerns, the attachment shall be recorded in both or all of them.
If a debt has become due and payable because of the termination of an extension or an authorization to pay in
installments, or because of an arithmetic error in tax returns, the debtor may make the payment within six
days after the notification of the request takes effect.
TAX LIABILITIES MAY NOT BE SECURED BY ATTACHING GOODS
No attachment shall be performed with regard to tax liabilities that have been challenged before an
administrative body or in court and are guaranteed under applicable legal provisions.
152.DETAILED RECORD OF THE PROCEEDING Tax collectors appointed by the head of the tax collection office
shall appear at the place where the goods owned by a debtor are located and identify to the person in whose
presence the demand for payment and attachment of goods will be carried out, with the intervention of the
going concern, if applicable. The formal requirements set forth in this Code for personal notifications shall be
met. A detailed record of this proceeding shall be prepared and a copy thereof shall be delivered to the person
in whose presence the proceeding is conducted. Such record shall also be notified to the owners of the
attached goods through the tax mailbox.
PROCEEDING WITH MUNICIPAL OR LOCAL AUTHORITIES
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If a notice of a tax liability or a the demand for payment, as applicable, is served through the tax mailbox, the
proceeding shall be carried out in the presence of the municipal or local authorities with jurisdiction over the
goods, unless the debtor arrives at the time the proceeding begins, in which case the proceeding shall be
conducted with the debtor.
INSPECTION AND SURVEILLANCE PROCEEDINGS
In the case of inspection and surveillance proceedings, the assets whose importation should have been
declared to the tax authorities or authorized by them will be seized, provided that the person conducting the
inspection is so empowered in the respective order.
153.KEEPING ATTACHED ASSETSAttached assets or ongoing concerns may be left in the care of any custodians
that are required. The heads of the executing offices may, at their own liability, name and remove custodians
at their discretion, and the latter will perform their duties in accordance with legal provisions. When a
custodian is relieved of his duties, he must deliver to the executing agency the assets that were placed in
custody, and said executing agency may remove the assets in order to deposit them in storerooms under his
care or deliver them to the new custodian.
In attachments of real property or ongoing concerns, the custodians will be receivers or administrators, as the
case may be, and will have the powers and obligations set forth in Articles 165, 166 and 167 of this Code.
Custodians' liability will cease with the delivery of the attached assets to the satisfaction of the tax authorities.
Tax collector may place official seals or marks to identify the attached goods, which shall be described in the
record set forth in the first paragraph of article 152 of this Code.
The custodian will be appointed by the tax collector when the head of the tax collection office has not
appointed one. The person whose property has been attached may be appointed custodian.
154.RAISING THE AMOUNT OF THE ATTACHMENTThe amount of attachment may be raised at any time
during the administrative-law enforcement procedure, if the executing office considers that the attached
assets are insufficient to cover the tax deficiencies.
155.ORDER IN WHICH ASSETS ARE TO BE ATTACHEDThe person in whose presence the attachment
proceeding is being carried out will be entitled to indicate the assets to be attached, provided that the assets
can easily be liquidated or sold. Assets will be attached in the following order:
I. Money, precious metals, bank deposits, savings or investment components associated to life insurances that
are not part of the prime to be spent for payment of such insurance or any other deposit in domestic or
foreign currency made in any type of account at the taxpayer's name in financial institutions or loan and
savings cooperatives, excepting deposits in an individual savings account for retirement up to the amount of
contributions made mandatorily in accordance with the Law on the subject matter and the voluntary and
supplementary contributions up to twenty times the minimum wage in a year, as per the Law on Savings for
Retirement.
In cases where a taxpayer's bank deposits, other deposits, or insurances, described in the preceding
paragraph, are attached, such attachment may only be performed for an amount that may not exceed the
updated tax liability and its ancillary charges through the date in which the attachment is executed, either in
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one or more accounts. This shall apply only when the tax authority has information concerning the accounts
and the balances thereof prior to the attachment.
II. Shares, bonds, payable coupons, securities, and in general immediately and easily collectible credits issued
by entities or branch offices of the Federal Government and state and municipal governments and institutions
or enterprises of recognized solvency.
III. Personal property not included in the preceding sections.
IV. Real properties. In the case of real properties, the debtor or the person in whose presence the proceeding
is being carried out must make an affirmation on whether properties are subject to any real-estate lien or
previous attachment, are jointly owned, or are owned in common by a husband and wife.
APPOINTMENT OF WITNESSES
The person in whose presence the attachment proceeding is being carried out may designate two witnesses. If
said person fails to do so, or if at the end of the proceeding the appointed witnesses refuse to sign, the tax
collector will make a note of this fact in the record. Said circumstances will not, however, affect the legality of
the attachment.
156.REASONS FOR ATTACHING ASSETS IN A DIFFERENT ORDERThe tax collector may indicate assets to be
attached in an order other than that set forth in the preceding Article when the debtor or the person in whose
presence the proceeding is being carried out:
I. Fails to indicate sufficient assets, in the opinion of the tax collector, or did not follow said order in indicating
the assets to be attached.
II. When the debtor, despite having other assets eligible to be attached, indicates:
a) Assets located outside of the territorial jurisdiction of the executing office.
b) Assets that are already subject to a real-estate lien or to a previous attachment.
c) Assets that will easily decompose or become impaired or that consist of flammable materials.
The tax collector must, in all instances, indicate assets that can easily be liquidated or sold. In the case of real
properties, the tax collector will request that the debtor or the person in whose presence the proceeding is
being carried out make an affirmation on whether said assets are subject to any real-estate lien or previous
attachment, are jointly owned, or are owned in common by a husband and wife. For such purposes, the
debtor or the person in whose presence the proceeding is being carried out must convincingly evidence the
facts in question within 15 days after the corresponding proceeding began, and this circumstance, or said
person's refusal to do evidence said facts, will be noted in the record that is prepared.
156BIS.SEIZURE OF DEPOSITS OR INSURANCES The tax authority shall block bank deposits, insurances or any
other deposit in domestic or foreign currencies made into any type of account held by a taxpayer in financial
entities, savings and loan cooperatives, or investment and securities companies, excepting deposits that a
person has made into his individual savings account for retirement, including voluntary contributions up to the
amount of the contributions made in accordance with the relevant law, pursuant to the following:
I. Final and binding tax liabilities.
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II. In the case of contested, unsecured tax liabilities, blocking shall be performed in the following cases:
a) A taxpayer is not located at his domicile or vacates the place where his tax domicile is found, without filing
the notice of change of domicile with the Federal Taxpayer Registry.
b) The tax interest is not adequately secured because the offered guarantee is insufficient.
c) The guarantee offered is insufficient ant the taxpayer did not extend it as required by the authority.
d) Goods have been attached, but the value thereof is insufficient to satisfy the tax interest or such value is
unknown.
BLOCKING FOR UP TO THE AMOUNT OF THE TAX LIABILITY AND ANCILLARY CHARGES OR UP TO THE
AMOUNT OF THE GUARANTEE
Blocking shall not exceed the amount of the tax liability and ancillary charges or, when applicable, the amount
thereof that the guarantee offered by the taxpayer does not cover through the blocking date. This shall apply
only when the tax authority has information concerning the accounts and the balances thereof prior to the
attachment.
ORDER TO SECURE AND KEEP DEPOSITED FUNDS
The tax authority shall order through an official communication addressed to the competent unit of the
National Banking and Securities Commission, the National Insurance and Bond Commission or the National
Commission of the Saving System for Retirement, as applicable, or to the financial entity or savings and loan
cooperative to which an account corresponds, to block and keep the deposited funds. Such blocking shall take
place no later than on the third day following the day in which the official communication issued by the tax
authority is notified.
REPORT TO THE TAX AUTHORITY ON COMPLIANCE OF AN ORDER TO SECURE DEPOSITS OR INSURANCES
Financial entities and loan and savings companies or investment and securities companies that block deposits
or insurances in one or more of the taxpayer's accounts shall report the execution of such measure to the tax
authority who ordered it no later than on the third day following the date in which such measure is executed,
and they shall include therein the account numbers and the full amount blocked. The tax authority shall notify
the taxpayer about such blocking no later than the third day following the day in which such report was made.
RELEASE OF RESOURCES SECURED IN EXCESS
Whenever a taxpayer, a financial entity, a loan and savings company or an investment and securities company
reports to the tax authority that an amount was blocked in the taxpayer's account or accounts that exceeds
the amount described in the second paragraph of this article, such authority shall order the release of the
relevant amount within the three days following the day in which such situation is reported. Such entities or
companies shall release the amounts blocked in excess no later than three days following the effective date of
the notification of the official communication from the tax authority.
DATABASE SEARCH TO DETERMINE WHETHER A TAXPAYER HOLDS ACCOUNTS WITH SUFFICIENT RESOURCES
Whenever the accounts described in the first paragraph of this article do not have sufficient resources to
secure a tax liability and its ancillary charges, the relevant financial entity or loan and savings cooperative shall
search its database to determine whether the taxpayer has other accounts with sufficient resources for that
end. If so, the financial entity or loan and savings cooperative shall block, within the three days following the
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day in which blocking is ordered, and keep the deposited resources for up to the amount of the tax liability. In
these cases, such situation shall be reported by the relevant entity or company to the tax authority, within
three days following the date in which blocking is practiced, so that the tax authority notifies as described in
the preceding paragraph.
REPORT TO THE TAX AUTHORITIES ON THE INCREASE OF FUNDS DUE TO INTERESTS
Financial entities and loan and savings companies shall report to the tax authority described in the first
paragraph of this article about any increases to the deposits due to interests, considering the same reporting
periods and the same reporting frequency used with the accountholder.
FUNDS IN A TAXPAYER'S ACCOUNT THAT MAY BE TRANSFERRED
Funds in a taxpayer's account may only be transferred when the tax liability associated thereto, including its
ancillary charges, becomes final and binding; and only for an amount sufficient to cover such items through
the date of the transfer.
OFFERING ADDITIONAL GUARANTEES
To the extent that a tax liability and its ancillary charges have not become final and binding, taxpayers who
hold blocked accounts may, under article 141 of this Code, offer a guarantee that covers the tax liability and
the ancillary charges through the date of such offer. The authority shall rule upon the admission or rejection of
a guarantee so offered; or to request compliance with additional requirements, and notify any of such rulings
within five days following the exhibition of a guarantee. The authority shall be required to communicate to the
financial entity or to the loan and savings cooperative about such a ruling, by sending them a copy thereof,
within a term of five days, following the day in which the same ruling is notified to the taxpayer. Should the
authority fail to do so within said term, the relevant entity or company shall release the account.
IMPOSSIBILITY TO SECURE DEPOSITS OR INSURANCES FOR AN AMOUNT EXCEEDING THE UPDATED TAX
LIABILITY AND ANCILLARY CHARGES
In no case may blocking be performed upon deposits or insurances for an amount exceeding the updated tax
liability and the ancillary charges, regardless of whether such attachment is practiced upon one account or
more. This shall apply provided that the tax authority has information about the accounts and the balances
thereof, prior to the attachment.
156TER.COLLECTION OF TAX LIABILITIES Once a tax liability becomes final and binding, the tax authority shall
proceed as follows:
TRANSFER OF FUNDS FROM BLOCKED ACCOUNTS
I. If the tax authority blocked accounts in financial entities, loan and savings cooperatives or investment and
securities cooperatives, and the taxpayer failed to offer another form of guarantee to sufficiently secure the
Treasury's interest before the tax liability became final and binding, the tax authority shall order the financial
entity or cooperative to transfer the resources for up to the amount of the tax liability or up to the amount in
which the guarantee presented by the taxpayer is insufficient to cover the tax liability. The financial entity or
the loan and savings cooperative shall inform the tax authority, within three days following the transfer order
about the amount transferred; and shall enclose thereto, documentation evidencing the transfer of the funds
to the Federal Treasury's account or to the account of the corresponding tax authority.
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GUARANTEE OF THE TREASURY'S INTERESTS
II. If the interest of the Treasury is secured in any form other than those set forth in Article 141 (I) and (III) of
this Code, the tax authority shall require the taxpayer to pay the tax liability within five days following the
notification of such order. In cases of failure to do so, the tax authority may, indistinctively, execute the
guarantee or transfer the relevant funds, pursuant to the preceding paragraph. In this case, once the financial
entity or the loan and savings cooperative informs the tax authority that it transferred the funds in an amount
sufficient to cover the tax liability, the tax authority shall release the guarantee granted by the taxpayer within
a maximum term of three days.
GUARANTEE ACCOUNTS AND BOND POLICY
III. If the interest of the Treasury is secured with any of the forms set forth in article 141 (I) and (III) of this
Code, the tax authority shall execute the guarantee.
TRANSFER OF FUNDS
IV. If the interest of the Treasury is not secured, the tax authority may transfer funds, pursuant to (I) of this
article.
REPORT TO THE TAX AUTHORITY THAT ORDERED THE TRANSFER OF FUNDS ABOUT THE AMOUNT SO
TRANSFERRED
In the cases described in this article, financial entities, loan and savings companies and investment and
securities companies shall report to the tax authority who ordered the transfer, the amount transferred, no
later than on the third day following the day in which such transfer is performed. The tax authority shall notify
to the taxpayer about the transfer of the funds no later than the third day following the day in which such
transfer is reported.
TRANSFERS EXCEEDING TAX LIABILITIES
Whenever funds are transferred and a taxpayer considers that the amount thereof exceeds the tax liability,
such taxpayer shall prove this fact to the tax authorities with documentation as evidence, so that the latter
reimburses any excess within a term of twenty days following the notification to the taxpayer of the fund
transfer. Whenever evidence is insufficient in the tax authority's judgment, this shall be notified to the
taxpayer within said term; and the taxpayer shall be made known about the possibility of filing an
administrative appeal or a complaint.
FEDERAL TREASURY'S PRIORITY TO RECEIVE FUNDS FROM BLOCKED ACCOUNTS
The Federal Treasury shall have priority to receive the funds transferred from a taxpayer's blocked accounts to
pay credits derived from revenues that the Federation should have received, as provided in article 149 of this
Code.
SIMULTANEOUS ORDERS BY FEDERAL AND LOCAL TREASURIES
In cases where the Federal Treasury and the state treasuries, acting as federal authorities, simultaneously
order against the same debtor the blocking of accounts or insurances, pursuant to the provisions of the
preceding article, the transfer of funds shall be subject to the priority set forth in article 148 of this Code.
157.ASSETS EXCLUDED FROM AN ATTACHMENTThe following will be excluded from attachment:
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I. The bed normally used by and the clothes of the debtor and his family members.
II. Items of furniture of the debtor and his family members that the tax collector deems not to be luxury items.
In no event will the goods referred to in other sections of this Article be considered luxury items when they are
used by the persons referred to in said sections, if applicable.
III. Books, instruments, tools and furniture essential for the debtor to exercise his profession, art, or trade.
IV. Machinery, household goods and livestock of the ongoing concerns, to the extent that, in the opinion of
the tax collector, they are necessary for the debtor's ordinary activity; however, these items may be attached
along with the entire ongoing concern if they are used for said concern.
V. Weapons, vehicles and horses that active members of the military are, by law, required to use.
VI. Grains that have not been harvested, but not the rights over sown fields.
VII. Rights of usufruct, but not the fruits therefrom.
VIII. Rights of use or occupancy.
IX. Family estates, as set forth in laws, from the time they are registered at the Public Registry [Registro
Público de la Propiedad].
X. Salaries and wages.
XI. Pensions of any type.
XII. Ejidos.
XIII. A person's deposits into an individual savings account for retirement, including voluntary contributions
and supplemental contributions up to an amount equivalent to 20 times the annual general minimum wage, as
provided in the Law on Saving Systems for Retirement.
158.OBJECTION BY THIRD PARTIES TO THE ATTACHING OF ASSETSWhen assets are designated for
attachment, if a third party objects claiming that he owns such assets, the assets will not be attached if, in the
same act, ownership is demonstrated with what the tax collector deems to be sufficient documentary
evidence. The ruling rendered thereon will be provisional and must, in all events, be submitted for ratification
by the executing office, and the documents exhibited at the time objection is expressed must be submitted to
said executing office. If the executing office deems the evidence to be insufficient, it will order the tax collector
to continue with the proceeding and, if the assets are attached, will notify the interested party that he may file
an administrative appeal in accordance with this Code.
159.PROCEEDING REGARDING ASSETS THAT HAVE ALREADY BEEN ATTACHEDWhen the assets indicated for
the levying of the attachment have already been attached by other, non-tax authorities or are subject to a
notice of foreclosure, the proceeding will, nonetheless, be carried out. Said assets will be delivered to the
custodian appointed by the executing office or by the tax collector and notice will be given to the
corresponding authorities in order for the interested party or parties to demonstrate their priority right in the
collection.
If the assets indicated for attachment have already been attached by local tax authorities, the proceeding will
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be carried out, and the assets will be delivered to the custodian appointed by federal authorities and notice
will be given to local authorities. In the event of a disagreement, the resulting dispute will be resolved by the
Federal Judicial Branch. Until the respective proceeding has been carried out, the proceeds will not be
allocated, unless the tax liability has been guaranteed to the satisfaction of the Ministry of the Treasury and
Public Credit.
160.ATTACHMENT OF CREDITS Notice of the attachment of credits shall be served directly by the tax authority
to the debtors of the party whose credits were attached; and they shall be ordered to refrain from paying the
respective amounts to the latter and to rather pay them to the tax authority. Further, they shall also be
warned that double payment shall arise in cases of disobedience.
If, at the time paragraph one of this Article is complied with, a credit is paid and the cancellation of said
payment must be recorded at the corresponding Public Registry, the executing office will require that the
party to whom the attached credits are owed, within five days after the notification takes effect, sign the
payment and cancellation instrument or the document in which the settlement must be recorded.
In the event that the holder of the attached credits fails to abide by the instructions given above, once the
aforementioned time limit has expired, the executing office will sign the relative instrument or documents
evidencing the contempt of said holder and will inform the corresponding Public Registry, for the appropriate
actions to be taken.
Whenever a debtor subject to an attachment fails to comply with the provisions of the first paragraph of this
article within the term made known by the tax authority for that end, the corresponding amount shall be due
and payable through the administrative-law enforcement procedure.
161.SEIZURE OF CASH, PRECIOUS METALS, JEWELRY AND SECURITIESSeized cash, precious metals, jewelry,
and securities will be delivered by the custodian to the executing office, after an inventory has been
conducted, within not more than twenty-four hours. In the case of other assets, the time limit will be five days
after the seizure request was made.
The sums of money seized, and any other amount indicated by the person whose assets are seized -which may
never be less than 25% of the amount of the earnings on and proceeds from the attached assets- will be used
to cover the tax deficiency once they are delivered to the teller window of the executing office.
162.ASSISTANCE OF LAW ENFORCEMENT FOR ATTACHMENTIf the debtor or any other person physically
prevents the tax collector from gaining access to the debtor's domicile or the place where the assets are
located, the tax collector will, if necessary, request the assistance of the police or of another law enforcement
agency to carry out the attachment procedure.
163.FORCIBLE OPENING OF LOCKSIf during the attachment, the person in whose presence the proceeding is
being carried out refuses to open the doors of the facilities, buildings or houses indicated for attachment or in
which attachable personal property is presumed to be located, after the head of the executing office has made
a decision based on the law, the tax collector will have as many locks as necessary opened, before two
witnesses, in order for the custodian to take possession of the real property or the proceeding to continue.
The tax collector will proceed in the same manner when the person in whose presence the proceeding is being
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carried out refuses to open items of furniture in which the tax collector believes cash, jewelry, objects of art or
other attachable assets are being kept. If it is not feasible to open the locks of said items or force them open,
the tax collector will levy an attachment of the locked items of personal property and the contents thereof,
and will seal them and send them to be deposited at the tax collector's office, where they will be opened
within three days by the debtor or his legal representative or by an expert appointed by the tax collection
office, in accordance with the Regulations of this Code.
If it is not feasible to open or force the locks of boxes or other objects that are adjoined to real property or
difficult to transport, the tax collector will levy an attachment on such objects and the contents thereof and
seal them. The items will be opened in accordance with the procedure set forth in the preceding paragraph.
THREE RECEIVERSHIP
164.RECEIVERSHIP OF ON ONGOING CONCERNSWhen the tax authorities attach ongoing concerns, the
appointed custodian will have the status of a receiver or an administrator.
The relevant portions of the Sections of this Chapter will apply to the receivership of ongoing concerns.
165.WITHDRAWAL OF INCOME FROM A BUSINESS IN RECEIVERSHIPOnce the amounts corresponding to
salaries and other preferential credits referred to in this Code, as well as the costs and expenses needed for
the operation of the ongoing concern in accordance with the Regulations of this Code, have been set aside,
the receiver must withdraw up to 10% of the income received by the ongoing concern under receivership in
cash, electronic transfers, or deposits through member institutions of the financial system, and pay said
amounts at the teller window of the executing office each day or as often as such revenue is earned. The
amounts so withdrawn will be charged to the cash account of the ongoing concern.
TRANSACTIONS IN INVESTMENT AND BANKING ACCOUNTS THAT MUST BE APPROVED BY THE RECEIVER
Transactions in the investment and banking accounts of a ongoing concern in receivership, for items other
than those indicated in the preceding paragraph, that entail withdrawals, transfers, payments or
reimbursements, must be approved in advance by the receiver, who in addition will keep track of said
transactions.
IRREGULARITIES IN MANAGING THE ON ONGOING CONCERN
When the receiver becomes aware of irregularities in the management of the ongoing concern or of
transactions that pose a risk for the interests of the federal tax authorities, he will order that whatever urgent
measures he deems necessary be taken to protect said interests and will report on them to the executing
office, which may either approve or modify them.
ADMINISTRATION OR TRANSFER OF THE ON ONGOING CONCERN OR INITIATION OF BANKRUPTCY
PROCEEDINGS
If the measures referred to in the preceding paragraph are not abided by, the executing office will order the
receivership to be suspended and the custodian to become administrator of the ongoing concern. Likewise,
the ongoing concern may be transferred, in accordance with this Code and other applicable legal provisions or,
if applicable, the executing office will proceed to request that the proper authorities begin bankruptcy
proceedings.
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166.POWERS OF THE ADMINISTRATORThe administrator will have all the powers that normally correspond to
the management of the company and full powers-of-attorney, including the powers that by law require a
special clause in order to exercise acts of ownership and administration and powers-of-attorney for litigation
and collections; powers to execute or subscribe negotiable instruments, to initiate and withdraw complaints
and charges, provided the executing office has agreed to such action; as well as powers to execute special or
general powers-of-attorney that he deems suitable; and power to revoke the powers granted by the legal
entity under receivership and those that he himself has granted.
The actions of the administrator will not be subordinate to the board of directors or to the meeting of
shareholders, partners, or members.
In the case of ongoing concerns that are not legal entities, the administrator will have all the powers needed
for owners to maintain and properly operate businesses.
167.OBLIGATIONS OF THE ADMINISTRATORThe administrator will have the following obligations:
I. To submit verified accounts to the executing office each month.
II. To collect 10% of the daily revenue or sales of the ongoing concern under receivership, after setting aside
the amounts corresponding to salaries and other priority credits referred to in this Code, and pay the
corresponding amounts to the federal tax authorities as they are collected.
The administrator may not transfer the fixed assets. When the conditions for transferring the ongoing concern
under receivership referred to in Article 172 of this Code are met, an administrative auction will be held in
accordance with the provisions of the following Section of this Chapter.
168.REGISTRATION OF THE APPOINTMENT OF THE ADMINISTRATORThe appointment of the administrator
must be registered at the Public Registry corresponding to the domicile of the ongoing concern under
receivership.
169.MEETINGS AND ADMINISTRATIONWithout prejudice to Article 166 of this Code, the meetings of
shareholders and of the legal entity may continue to be held on a regular basis to discuss the issues for which
they are responsible and the reports prepared by the administrator on the performance and operations of the
ongoing concern, as well as to express opinions on the issues submitted for their consideration. The
administrator may convene a meeting of shareholders, partners or members and summons the management
of the company regarding the purposes that he considers necessary or suitable.
170.ONGOING CONCERNS ALREADY PLACED IN RECEIVERSHIP BY OTHER AUTHORITIESIf a ongoing concern
that is to be placed in receivership has already been placed in receivership by the order of other authorities, a
new receiver will be appointed, and this receiver will also be the receiver for other receivership actions until
the action taken by the tax authorities has concluded. An appointment or change of receiver will be made
known to the authorities who ordered the preceding or subsequent takeover actions.
171.TERMINATION OF RECEIVERSHIPReceivership will terminate when the tax deficiency has been covered or
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when, in accordance with this Code, the ongoing concern has been transferred. In such cases, the executing
office will inform the corresponding Public Registry of this fact for said Registry to cancel of the respective
registration.
172.TRANSFERRING BUSINESSES IN RECEIVERSHIP The tax authorities may proceed to dispose of going
concerns in receivership or they may dispose separately of the goods and rights that compose them, if the
amount that they collect in three months is insufficient to cover at least 24% of a tax liability, except in the
case of going concerns whose income is seasonal, in which case the percentage shall be the percentage that
corresponds to the number of months elapsed and a ratio of 8% per month, and provided that the amount
collected is insufficient to cover the resulting percentage of the liability.
FOUR ADMINISTRATIVE AUCTION
173.ADMINISTRATIVE AUCTION OF ATTACHED ASSETSThe transfer of attached assets will be admissible:
I. As of the day on which the reservation price is set in accordance with Article 175 of this Code.
II. In the cases of attachments as a precautionary measure referred to in Article 145 of this Code, when the tax
deficiencies become due and payable and have not been paid at the time of the request.
III. When the person whose assets have been attached fails to propose a purchaser within the period referred
to in Article 192 (I) of this Code.
IV. When the resolution upholding the resolution or order being challenged is declared final and binding at the
trial, administrative appeal, or other defense mechanism that has been brought.
174.ELECTRONIC PUBLIC AUCTIONSExcept as set forth in this Code, all transfers will be carried out at an
electronic public auction.
The authorities may order the attached assets to be sold either in lots or as individual items.
175.RESERVATION PRICE FOR THE SALE OF ASSETS The reservation price for the disposition of attached
immovable property shall be the appraised value, and for going concerns, it shall be the value determined in
the expert appraisal. In both of these cases, the rules set forth in the Regulations of this Code shall be abided
by. In any other cases, the tax authorities shall perform an expert appraisal. In all cases, the authority shall
personally notify or notify through the tax mailbox of the appraisal performed.
DISAGREEMENT WITH THE VALUATION
The person whose goods have been attached or third-party creditors that disagree with the valuation may
avail themselves of the administrative appeal referred to in article 117(II)(b) of this Code in connection with
article 127 thereof. In said appeal, they shall appoint any of the appraisers referred to in the Regulations of
this Code or any enterprise or institution engaged in selling and auctioning goods to serve as the expert
representing them.
Whenever a person whose goods have been attached or the third-party creditors fail to file the appeal within
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the term set forth in article 127 of this Code; or they do file it, but they fail to appoint an appraiser; or the
expert named by said person fails to submit an opinion within the periods referred to in paragraph five of this
article, the appraisal carried out by the authority shall be deemed accepted.
THIRD-PARTY EXPERT APPRAISER
When an opinion submitted by the expert of the person whose goods were attached or of the third-party
creditors values the goods at more than 10% above the value determined in accordance with paragraph one of
this article, the collecting authority shall, within six days, name a third-party expert appraiser. Any of the
persons indicated in the Regulations of this Code or any enterprise or institution engaged in selling or
auctioning goods may be so appointed. The appraised value that is determined shall be the reservation price
for the disposition of goods.
TIME LIMITS FOR SUBMITTING OPINIONS
In all of the cases referred to in the preceding paragraphs, the experts shall submit an opinion within five days
as of the date on which they are accepted, if the attached goods are personal property; within ten days if
goods are real property; and within fifteen days, in the case of going concerns.
176.NOTICE OF AN AUCTION Auctions shall be convened on the next day after the appraisal is notified, so that
it may take place within the twenty following days. The call shall be given at least ten days before the
beginning of the period indicated for the auction, and it shall continue to be posted in the places or published
in the media in which it was posted or published until the conclusion of the auction.
The call shall be posted in the tax authorities' website. The call shall indicate the goods to be auctioned, the
value that will serve as the reservation price for the sale thereof, as well as the requirements to be met by
bidders in order to attend.
177.NOTIFICATION TO CREDITORS OF THE PERIOD FOR HOLDING AN ADMINISTRATIVE AUCTION Creditors
appearing from a certificate of liens for the last ten years, which must be obtained on a timely manner, shall
be notified personally or through the tax mail box about the auction period described in the relevant call. If
such notification cannot be performed due to any of the causes described in article 134(IV) of this Code, they
shall be deemed notified about the auction date on the date in which the call is posted on a visible place of the
executing office, provided that such call includes the creditors' names.
REMARKS BY CREDITORS
The creditors referred to in the preceding paragraph may make the remarks that they deem appropriate and
send them in a digital document containing an advanced electronic signature to the electronic address
expressly indicated in the notice. When so doing, creditors must indicate their email address. The executing
agency will reply to the creditors' remarks and inform them of their rulings.
178.PROPOSING PURCHASERSUntil an award has been made, the person whose assets have been attached
may propose a purchaser offering a sufficient amount of cash to cover the tax deficiency.
179.QUALIFYING BIDA qualifying bid is one equivalent to two-thirds of the value indicated as the reservation
price for an administrative auction.
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180.FORM OF PAYMENT OF THE BIDWith all bids, an amount at least sufficient to cover the tax liability must
be offered in cash; if the tax liability is less than the reservation price set for the auction, Article 196 of this
Code will be abided by.
If the amount of the bid is lower than the tax liability, the attached assets will be sold in an auction, and
payment will be made in cash.
The tax collection office may sell the attached assets in installments in the cases and under the conditions set
forth in the regulations of this Code. In such cases, the person whose assets were attached will be released of
the obligation to pay.
181.SENDING BIDS FOR THE ADMINISTRATIVE AUCTIONBids must be sent in a digital document with an
advanced electronic signature or a digital stamp to the electronic address indicated in the notice of the
administrative auction. The Tax Administration Service will send a message confirming receipt of the bids. Said
message will conform to the requirements set forth by said Service through general rules. In order to take part
in an auction, bidders, before sending in a bid, must make an electronic fund transfer equivalent to at least
10% of the value determined for the assets in the notice. The transfer must be made in accordance with the
general rules issued for such purpose by the Tax Administration Service and the amount thereof will be
considered a deposit for the purposes of the following paragraph and of Articles 184, 185, and 186 of this
Code.
SECURITY DEPOSITS
The amount of the deposits made in accordance with this Article will serve as a guarantee of the fulfillment of
the obligations assumed by bidders regarding the assets awarded to them in an administrative auction. After
the administrative auction has been held, the funds transferred electronically will be returned to the bidders,
except the deposit made by the winning bidder, which will continue to serve as a guarantee of the fulfillment
of said bidder's obligation and, if applicable, as part of the sale price.
OTHER ELECTRONIC MEANS OF IDENTIFICATION
The Tax Administration Service, through general rules, may set forth administrative mechanisms to facilitate
compliance by allowing the use of other electronic means of identification in lieu of advanced electronic
signatures.
182.INFORMATION IN THE DIGITAL DOCUMENT IN WHICH A BID IS MADEThe digital document in which a bid
is made must contain the following information:
I. If the bidder is an individual, his name, nationality, and domicile, and, if applicable, his Federal Taxpayer
Identification Number; in the case of a legal entity, its name, date of incorporation, Federal Taxpayer
Identification Number, if applicable, and domicile.
II. The amount of the bid.
III. The bank account number and the name of the banking institution to which any amounts furnished as a
deposit will be refunded, if applicable.
IV. The bidder's email address and address for receiving notices.
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V. The amount and number of the electronic fund transfer that was made.
If the bids do not comply with the requirements referred to in the preceding sections and in the notice, the
Tax Administration Service will not consider them qualifying bids, and will inform the bidders of this fact.
183.FORMAL REQUIREMENTS FOR AN ADMINISTRATIVE AUCTIONThe corresponding period for each
administrative auction will be indicated on the Tax Administration Service's auctions webpage, along with the
registration of the bidders and the bids that are received and the date and time of their receipt.
DURATION OF THE AUCTION
Auctions shall last five days, from noon of the first day until noon of the eighth day. During said period,
bidders shall submit their bids, and may raise any bid they have made. For the purposes of this paragraph,
“noon” shall be understood to correspond to the 12:00 hours, central time zone.
RAISING PRECEDING BIDS
If up until twenty minutes prior to the conclusion of an administrative auction, a bid higher than the preceding
ones is received, the administrative auction will not close at the time set forth in the preceding paragraph; in
such a case, and beginning at noon of the day in question, the Tax Administration Service will give successive
five-minute periods for higher bids to be received. Once a five-minute period has elapsed without a higher bid
being received, the administrative auction will be deemed to have concluded.
AWARDS IN ADMINISTRATIVE AUCTIONS
In an administrative auction, the Tax Administration Service will award the item being sold to the person who
made the highest bid. When several bidders have bid the same amount and said amount is the highest bid, the
first such bid received will be accepted.
NOTIFICATION OF THE RESULTS
Once an item has been awarded in an administrative auction, notification of the result will be given
electronically to the bidders that participated in it, and the certificate prepared for said purpose will be sent to
them.
184.NONCOMPLIANCE WITH OBLIGATIONS BY BIDDER When a bidder who was awarded an item in an
auction fails to comply with the obligations assumed by him and those set forth in this Code, he shall forfeit
the deposit paid, and the executing authority shall surrender it immediately to the federal treasury.
SECOND OR SUBSEQUENT BIDDERS
The authority may award the item to the bidder that presented the second highest bid and so forth, provided
that such bid is greater than or equal to the reservation price for disposition. The second and subsequent
bidders shall be subject to the same terms for complying with the obligations of the winning bidder.
BIDDER'S FAILURE TO COMPLY
In cases of failure to comply by the bidders, a new auction shall be initiated in the form and terms described in
the relevant articles.
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185.PAYMENT OF BIDS ON PERSONAL PROPERTYOnce the sale of personal property in an administrative
auction has been awarded, the deposit will be applied. Within three days following the date of the
administrative auction, the bidder must make an electronic fund transfer in accordance with the relevant
general rules issued by the Tax Administration Service to pay the balance of the cash amount offered in his
original bid or in subsequent, higher bids.
As soon as a bidder complies with the requirement referred to in the preceding paragraph, the taxpayer shall
be summoned so that he delivers the digital tax invoices through the Internet associated to the disposition,
within three days. Such invoices shall be issued in compliance with the relevant requirements of this Code, as
applicable. The taxpayer shall be warned that if he fails to do so, the executing authority shall issue the
corresponding document in light of his contempt.
Subsequently, the authorities must deliver to the acquirer the assets whose sale was awarded to him, along
with these documents.
After the assets have been awarded to the acquirer, the latter must remove the assets as soon as the
authorities make them available to him; if he fails to do so, storage fees will be charged starting on the
following day.
186.PAYMENT OF A BID OF REAL PROPERTY OR ONGOING CONCERNSOnce the sale of real property in an
administrative auction has been awarded, the deposit will be applied. Within ten days following the date of
the administrative auction, the bidder will make an electronic fund transfer in accordance with the relevant
general rules issued by the Tax Administration Service to pay the balance of the cash amount offered in his
original bid or in subsequent, higher bids.
Once the payment referred to in the preceding paragraph has been made and, if applicable, once a notary
public has been named by the bidder, the person whose property was attached will be notified that within ten
days he is to execute and sign the public instrument of the corresponding sale, and will be warned that if he
fails to do so, the head of the executing office will do so because of his contempt.
The person whose assets were attached, even in the case of contempt, is liable for dispossession and latent
defects.
187.DELIVERY OF ASSETS FREE OF LIENSAssets will be delivered free of liens when ownership is transferred to
the acquirer. In the case of real property, the executing agency will notify the corresponding Public Registry in
order for any liens to be canceled, within not more than fifteen days.
188.DELIVERY OF REAL PROPERTIES SOLD IN AN ADMINISTRATIVE AUCTIONOnce the public instruments
recording the awarding of real property have been granted and signed, the executing agency will issue
instructions for the property to be delivered to the purchaser by issuing the necessary orders, including
eviction orders, if the real property is occupied by the person whose assets were attached or by third parties
unable to evidence the legal use thereof.
188BIS.CASES IN WHICH ASSETS CANNOT BE DELIVERED TO THE PERSON TO WHOM A SALE WAS AWARDED
IN AN ADMINISTRATIVE AUCTIONIn a case in which auctioned assets cannot be delivered to the bidder to
whom the sale in an administrative auction was awarded on the date on which the bidder so requests,
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because of a well founded legal impediment, the bidder may, within six months as of the date on which the
delivery of the assets is requested, ask the tax authorities to refund the amount paid for the acquisition of said
assets. The authorities will deliver the respective amount within two months of the date of the request. If
within said period the reason for which the tax authorities were unable to deliver the auctioned assets ceases
to exist, the assets, rather than the amount paid for them, will be delivered to the bidder.
If the six-month period referred to in the preceding paragraph elapses without the bidder requesting that the
tax authorities refund the amount paid for the acquisition of said assets, the amount of the bid will be deemed
forfeited to the federal tax authorities two months after the date on which the aforementioned period
concludes. In such cases, Article 196-A of this Code will be abided by.
If the tax authorities refund the amounts paid for the acquisition of the auctioned assets, the administrative
auction will be considered ineffective. If once the aforementioned amounts have been refunded, the reason
for which the tax authorities were legally precluded from delivering the auctioned assets ceases to exist, said
authorities must resume the procedure set forth in this Section in order to transfer said assets within fifteen
days after the impediment ceases to exist or a final and binding resolution allowing this to be done is
delivered.
189.PERSONS WHO MAY NOT ACQUIRE ASSETS IN AN ADMINISTRATIVE AUCTIONThe heads of the executing
offices and other employees thereof, as well as all persons who intervened on behalf of the federal tax
authorities in the administrative-law proceeding, are strictly prohibited from acquiring auctioned assets, either
directly or through intermediaries. An administrative auction carried out in violation of this Article will be void
and the offenders will be sanctioned in accordance with this Code.
190.PREFERENCE OF THE FEDERAL TAX AUTHORITIES IN ADMINISTRATIVE AUCTIONSThe federal tax
authorities will be entitled to award assets offered in an administrative auction to themselves, in the following
cases:
I. When there are no bidders.
II. When the initial bids are not raised.
III. If the initial and the subsequent bids are equal.
191.AWARDING OF SALE TO THE AUTHORITIES WHEN THERE ARE NO BIDDERS OR NO QUALIFYING BIDS
HAVE BEEN MADEWhen there are no bidders or no qualifying bids have been made, the authorities will award
the assets to themselves. In such a case, the value of the award will be 60% of the appraised value.
DONATION OF ASSETS AWARDED TO THE FEDERAL TAX AUTHORITIES
Assets awarded to the federal tax authorities may be donated for public services or works, or to charity or
welfare institutions authorized to receive income tax deductible donations.
The award will be deemed final once the executing agency signs the corresponding award certificate.
AWARD CERTIFICATES THAT SERVE AS NOTARIAL INSTRUMENTS
When the transfer of assets must be recorded at the Public Registry, the award certificate, duly signed by the
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executing agency, will serve as a notarial instrument and as the public instrument that will be considered a
notarial certified copy for recording purposes at said Record.
5% FOR THE MANAGEMENT AND MAINTENANCE FUND
Of the income obtained from administrative auctions of assets, once maintenance and administrative
expenses have been deducted, 5% will be placed in a fund for the management and maintenance of said
assets. This fund will be established at the Federal Treasury Office, in accordance with the general rules issued
for such purpose by the Ministry of the Treasury and Public Credit. Once assets have been auctioned, the tax
authorities must return the resources obtained from said fund and, and if there is a remaining balance, 5% of
the income obtained will be delivered for the capitalization of the fund.
Assets awarded by the tax authorities in accordance with this Article will, for all legal purposes, not be
considered assets subject to the national public domain system until they are allocated or donated for public
services or works in accordance with this Article.
For the purposes of Article 25 of the Federal Treasury Office Service Law [Ley del Servicio de Tesorería de la
Federación], awards will be accord and settlement awards.
192.SALE OF ASSETS OUTSIDE OF AN ADMINISTRATIVE AUCTIONAttached assets may be transferred outside
of an administrative auction, when:
I. The person whose assets have been attached proposes a purchaser before the day on which the sale is to be
awarded in an auction or the assets are sold or before they are awarded to the tax authorities, provided that
the sale price covers the value that has been indicated for the attached assets.
II. The assets are of the type that easily decompose or become impaired or consist of flammable materials, if
at the location they cannot be stored or deposited in places that are appropriate for their conservation.
III. Repealed
193.REPEALED
194.USE OF PROCEEDSThe proceeds from sales of assets in administrative auctions or from their transfer or
their award to the tax authorities will be used to cover tax deficiencies, in the order set forth in Article 20 of
this Code.
195.PAYMENT OF THE TAX DEFICIENCIES AND RECOVERY OF ASSETSUntil the attached assets have been sold
in an administrative auction, transferred, or awarded, the party in question may pay all or part of the tax
deficiencies and recover the assets immediately. Assets will be refunded in proportion to the payment made
and based on the appraised value.
Once the person whose assets were attached makes the payment, or if said party obtains a favorable final and
binding judgment or ruling before the assets are sold in an administrative auction, transferred, or awarded
-thereby obliging the authorities to return said assets to him- the party must remove the assets for which the
attachment was levied when the authorities make them available to him. If he fails to do so, storage fees will
be charged starting on the following day.
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196.SURPLUS PROCEEDS FROM THE ADMINISTRATIVE AUCTION OR AWARD Any surplus proceeds from an
award described in article 191 of this Code, after a tax liability and its ancillary charges have been covered
pursuant to article 194 of this Code, shall be delivered to the debtor or the third party that the former
appoints in writing, unless an order from a competent authority provides otherwise. In case a disposition is not
executed within 24 months following the month in which the relevant award report is signed, the surplus
goods, reduced by expenditures and expenses incurred in connection with liabilities or burdens assumed prior
to the award, shall be delivered to the debtor or the third party that the former appoints in writing through
the last month of such term. The delivery described in this article shall be performed under the conditions set
forth by the Tax Administration Service in general rules.
When an auction is executed, the amount earned as a result thereof shall be applied under the rules described
in article 194 of this Code. Likewise, such amount shall be used to recover the maintenance and administration
expenses. Any remainder shall be the surplus to be delivered to the taxpayer or the party whose goods were
attached, unless an order from a competent authority provides otherwise, or the debtor or the party whose
goods were attached accepts in writing that the balance be delivered to a third party either totally or partially.
196A.FORFEITURE OF ATTACHED GOODS TO THE TAX AUTHORITIES Goods attached by the tax authorities
shall be forfeited to the Federal Treasury in the following cases:
I. When the goods have been disposed in favor of or awarded to the acquirer, and they are not removed from
the place where they are located within two months of the date on which they are made available to said
acquirer.
II. When the person whose goods have been attached pays the tax liability or obtains a favorable judgment or
ruling ordering the return thereof as a result of a legal defense, before the goods are sold in an auction,
disposed of, or awarded, and the person in question fails to remove them from the place where they are
located within two months starting on the date on which they are made available to the interested party.
III. In the case of personal property not auctioned eighteen months after the attachment is levied, and
regarding which no legal defense has been initiated.
IV. In the case of goods that for any reason have been deposited with or are in the possession the authority,
and whose owners do not remove within two months as of the date on which the goods are made available to
them.
Goods shall be understood to be available to the interested party as of the day after such party is notified of
the corresponding resolution.
When attached goods have been forfeited, the tax authorities shall notify the owners thereof personally, by
registered mail return receipt requested, or through the tax mailbox that the time limit for forfeiture has
expired and therefore, the relevant goods have become property of the Federal Treasury. If no domicile has
been indicated or the domicile indicated does not correspond to the person in question, the notification shall
be given through the tax mailbox.
Goods that become property of the Federal Treasury in accordance with this article shall be transferred to the
Service of Asset Administration and Disposition [Servicio de Administración y Enajenación de Bienes], pursuant
to the provisions of the Federal Law for the Administration and Disposition of Public Sector Goods [Ley Federal
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para la Administración y Enajenación de Bienes del Sector Público].
196B.SUSPENSION OF TIME LIMITS FOR FORFEITUREThe time limits for forfeiture referred to in Article 196-A
of this Code will be suspended:
I. When an administrative appeal or complaint is filed in the corresponding trial.
The appeal or the complaint will suspend the time limits in question only if the definitive resolution does not
confirm the resolution that was challenged.
II. Because of consultations among authorities, if the delivery of the assets to the interested party depends on
the conclusion of said consultations.
VI ADMINISTRATIVE TRIAL REPEALED 1
197 to 263REPEALED 1
TRANSITION ARTICLES of the Federal Fiscal Code, published in the Federal Register of 31 December 1981
1.ENTRY INTO FORCEThis Code will enter into force throughout the Mexican Republic on 1 January 1983,
except for Title VI, which contains the Federal Law of Procedures of Administrative Litigation and which will
enter into force on 1 April 1983.
3.CANCELLATION OF ADMINISTRATIVE PROVISIONSAdministrative provisions, resolutions, answers to
inquiries, interpretations, authorizations, general permits, or permits issued individually in violation or
contravention of the provisions of this Code are hereby nullified.
4.CHARGING OF INTERESTIf before the date of entry into force of this Code, interest on unpaid federal
contributions equal to or above 100% of the amount of said contributions was charged, the charging of
interest thereon will resume on 1 January 1983, in accordance with this Code, even if said percentage has
been exceeded.
5.INTEREST ON REFUND REQUESTSIf before 1 September 1982, refunds were requested in compliance with
the relevant requirements set forth in the tax provisions and the refunds were not received by 1 January 1983,
starting on this date said amounts will begin to earn interest in accordance with Article 22 of this Code.
If the refund request was filed up to four months before the entry into force of this Code, any amounts to be
refunded will begin to earn interest as of the date on which four months have elapsed since the filing of a duly
completed request.
TRANSITION PROVISION of the Law Setting Forth, Amending, Adding, and Repealing Various Tax Provisions
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[Ley que Establece, Reforma, Adiciona y Deroga Diversas Disposiciones Fiscales], published in the Federal
Register of 31 December 1984, applicable to the Federal Fiscal Code
2.APPLICABILITY OF EXPIRATION AFTER TEN YEARSThe provisions of Articles 30 and 67 of the Federal Fiscal
Code relative to the ten-year term for keeping supporting documentation and accounting records, as well as
regarding the lapsing of the powers of tax authorities, will not be applicable to fiscal years that began before 1
January 1985.
TRANSITION PROVISION of the Law Setting Forth, Amending, Enacting, and Repealing Various Tax
Provisions, published in the Federal Register of 31 December 1985, applicable to the Federal Fiscal Code
2.INTEREST THAT HAD REACHED THE 250% CAP AS OF 31 DECEMBER 1985If before 1 January 1986, the
interest on unpaid federal contributions or interest payable by the federal tax authorities on amounts that said
authorities are required to refund reached 250% of the amount of said contributions or amounts to be
refunded, as the case may be, the charging of interest thereon will resume starting on the aforementioned
date, in accordance with the Federal Fiscal Code, even if the interest has surpassed said percentage.
TRANSITION PROVISIONS of the Law Amending, Enacting, and Repealing Various Tax Provisions [Ley que
Reforma, Adiciona y Deroga Diversas Disposiciones Fiscales], published in the Federal Register of 30 April
1986, applicable to the Federal Fiscal Code
2.TRANSITION PROVISIONSFor the implementation of the Articles of the Federal Fiscal Code hereby amended
in accordance with the preceding Article, the following transition provisions will be abided by:
INTEREST THAT HAD REACHED THE 300% CAP AS OF 30 APRIL 1986
I. If before 1 May 1986, the interest on unpaid federal contributions or levies or the interest payable by the
federal tax authorities on amounts that said authorities are required to refund reached 300% of the amount of
said contributions, levies, or amounts to be refunded, as the case may be, the charging of interest on the
unpaid amounts thereon will resume starting on the aforementioned date, in accordance with Articles 21 and
22 of the Federal Fiscal Code.
TRANSITION PROVISIONS of the Law Setting Forth, Amending, Enacting, and Repealing Various Tax
Provisions, published in the Federal Register of 31 December 1986, applicable to the Federal Fiscal Code
2.TRANSITION PROVISIONSThe following transition provisions will be implemented relative to the provisions
of the Federal Fiscal Code hereby amended in accordance with the preceding Article:
INTEREST THAT HAD REACHED THE 500% CAP AS OF 31 DECEMBER 1986
I. If before 1 January 1987, the interest on unpaid federal contributions or interest payable by the federal tax
authorities on amounts that said authorities are required to refund reached 500% of the amount of said
contributions or amounts to be refunded, as the case may be, the charging of interest thereon will resume
starting on the aforementioned date, in accordance with the Federal Fiscal Code, even if the interest has
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surpassed said percentage.
TRANSITION PROVISIONS of the Law Setting Forth, Amending, Enacting, and Repealing Various Tax
Provisions and Amending the General Corporation Law [Ley que Establece, Reforma, Adiciona y Deroga
Diversas Disposiciones Fiscales y que Adiciona la Ley General de Sociedades Mercantiles], published in the
Federal Register of 28 December 1989, applicable to the Federal Fiscal Code
2.TRANSITION PROVISIONSThe following transition provisions will be implemented relative to the Federal
Fiscal Code:
UPDATING OF CONTRIBUTIONS PAYABLE BEFORE 1990
II. For the purposes of Article 17-A of the aforementioned Code, to update contributions starting in 1990 that
were payable before said year, December 1989 will be considered the earliest month in the period.
TRANSITION PROVISIONS of the Law Amending, Enacting, and Repealing Various Tax Provisions, published
in the Federal Register of 20 December 1991, applicable to the Federal Fiscal Code
2.TRANSITION PROVISIONSFor the purposes of the Federal Fiscal Code, the following transition provisions will
be implemented:
TIME LIMIT FOR KEEPING ACCOUNTING RECORDS AND EXPIRATION OF POWERS
VI. For the purposes of Article 30, paragraph three, and Article 67, paragraph two, of the Federal Fiscal Code,
the obligation to keep accounting records for 10 years and the term after which the assessment powers will
expire in connection with the period for which taxpayers are required to keep their accounting records,
respectively, will, in both cases, be six years in 1992; seven years in 1993; eight years in 1994; and nine years in
1995.
TRANSITION PROVISIONS OF THE FEDERAL FISCAL CODE of the Law Amending, Repealing, and Enacting
Various Tax Provisions [Ley que Reforma, Deroga y Adiciona Diversas Disposiciones Fiscales], published in
the Federal Register of 28 December 1994, applicable to the Federal Fiscal Code
2.TRANSITION PROVISIONSFor the purposes of the Federal Fiscal Code the following will be abided by:
PENALTIES AND SANCTIONS UPDATED THROUGH JANUARY 1995
I. The amounts set forth in Article 82 (I) a) and b), (III), (IV), and (VIII); Article 84 (VI), (IX), (X), and (XI); Article
84-B (IV) and (V); Article 84-F; and Article 86 (III) of this Code are understood to be updated for January 1995,
and subsequent updates are to be carried out in accordance with Article 70 of this Code starting with the
update set forth for July 1995.
TERM FOR CONCLUDING A FIELD AUDIT OR REVIEW
II. For the purposes of Article 46-A of the Federal Fiscal Code, the time limit for completing the field audits or
reviews referred to in said Article that are underway will be calculated starting on 1 January 1995.
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TRANSITION PROVISIONS OF THE FEDERAL FISCAL CODE of the Decree Enacting New Tax Laws and
Amending Other Tax Laws, published in the Federal Register on 15 December 1995
5.TRANSITION PROVISIONSThe provisions set forth below will apply to the modifications referred to in Article
Four above of this Decree:
AMOUNTS UPDATED THROUGH JANUARY 1996
VII. The amounts indicated in Article 82 (I) c) and (V) and Article 84 (VIII) of the Federal Fiscal Code are
understood to be updated through January 1996 and subsequent updates are to be carried out in July of said
year.
TRANSITION ARTICLES of the Decree Amending, Enacting, and Repealing Various Articles of the Criminal
Code for the Federal District, for local matters, and for the entire Republic regarding Federal matters; of the
Federal Fiscal Code; of the Code of Criminal Procedure for the Federal District; and of the Federal Code of
Criminal Procedure [Decreto por el que se reforman, adicionan y derogan diversos Artículos del Código
Penal para el Distrito Federal en Materia de Fuero Común y para toda la República en Materia de Fuero
Federal, del Código Fiscal de la Federación, del Código de Procedimientos Penales para el Distrito Federal y
del Código Federal de Procedimientos Penales], published in the Federal Register on 13 May 1996
2.ENFORCEMENT OF ARTICLE 115-BIS OF THE FEDERAL FISCAL CODEArticle 115-bis of the Federal Fiscal Code,
in force until the effective date of this decree, will continue to be enforced regarding events that occurred
while it was in effect. Similarly, said Article will continue to apply to persons prosecuted or convicted for the
offenses set forth and sanctioned in accordance with the aforementioned Article.
In accordance with the preceding paragraph, to prosecute in the cases set forth in Article 115 bis of the
Federal Fiscal Code, the filing of charges from the Ministry of the Treasury and Public Credit will continue to be
required.
The application of the respective penalties will be governed by Article 56 of the aforementioned Criminal
Code, notwithstanding which the definitions of criminal offenses will not remain in effect.
3.CLASSIFICATION OF OFFENSESFor the cases, parties, and consequences set forth in the preceding Article,
the offenses set forth in Article 115-bis of the Federal Fiscal Code will continue to be classified as felonies, in
accordance with Article 194 of the Federal Code of Criminal Procedure, for all applicable legal purposes.
TRANSITION PROVISIONS OF THE FEDERAL FISCAL CODE of the Law Setting Forth and Amending Various Tax
Laws [Ley que Establece y Modifica Diversas Leyes Fiscales], published in the Federal Register of 30
December 1996
2.TRANSITION PROVISIONSThe following provisions will apply to the modifications set forth above, in Article
One of this Decree:
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INSTALLMENT PAYMENTS
III. Paragraphs eight and nine of Article 66 (I) of the Federal Fiscal Code will apply only to tax liabilities incurred
after 31 May 1996, and only if a benefit determined in a general administrative ruling or Presidential Decree
has not been or is not currently applicable to them.
AMOUNTS UPDATED THROUGH JANUARY 1997
VIII. For the purposes of Article 70, paragraph two, and Article 92, last paragraph, of the Federal Fiscal Code,
the amounts set forth in Article 80; 82 (I) a), b) and d), (II), (III), (IV), (VI), (VII), (IX), (X), (XI), (XII), (XIII), (XIV),
(XV), (XVI), (XVII), (XVIII), and (XIX); Article 84 (VI), (VIII), (IX), and (XII); Article 84-B (III); Article 86 (I); Article
86-B; 86-D; Article 86-F; Article 88; Article 90; and Article 108 of the aforementioned Code are understood to
be updated through the month of January 1997, and subsequent updates are to be carried out in accordance
with the aforementioned Articles 70 and 92 of the Federal Fiscal Code.
TRANSITION PROVISIONS OF THE FEDERAL FISCAL CODE of the Law Amending the Federal Fiscal Code, the
Income Tax Law, the Value Added Tax Law, the Special Tax on Production and Services Law, the Law on the
Tax on the Possession or Use of Vehicles, the Federal Law on the Tax on New Automobiles, and the Federal
Fees Law [Ley que Modifica al Código Fiscal de la Federación y a las Leyes del Impuesto sobre la Renta,
Impuesto al Valor Agregado, Impuesto Especial sobre Producción y Servicios, Impuesto sobre Tenencia o
Uso de Vehículos, Federal del Impuesto sobre Automóviles Nuevos y Federal de Derechos], published in the
Federal Register of 29 December 1997
2.TRANSITION PROVISIONSFor the purposes of the preceding Article, the following will be abided by:
AMENDMENTS AND ADDITIONS THAT WILL ENTER INTO FORCE ON 1 MARCH 1998
I. Amendments and additions to Article 20, paragraph seven; Article 31, paragraph two; Article 81 (I) and (II);
and Article 82 (I) d) and e) and (II) e) and f) will enter into force on 1 March 1998, and the amounts set forth in
the latter Articles are to be updated on 1 July 1998 in accordance with Article 70 of the Federal Fiscal Code.
AMOUNTS UPDATED THROUGH JANUARY 1998
II. The amounts set forth in Article 80 (II) and (III); Article 82 (X), (XVI), and (XX); Article 84 (VI); Article 86 (IV);
Article 86-B (III); and Article 88 of the Federal Fiscal Code are understood to be updated through January 1998,
and subsequent updates are to be carried out in July of said year.
UPDATED AMOUNT FOR 1998
III. The amount set forth in Article 102, last paragraph, of the Federal Fiscal Code is understood to be updated
for 1998.
PROVISION RELATIVE TO CONSULAR AND DIPLOMATIC AGENTS AND MISSIONS THAT ARE HEREBY REPEALED
IV. Transition Article Two (VII) of the Law Setting Forth and Amending Various Tax Laws, published in the
Federal Register of 30 December 1996, is hereby repealed.
CONSULAR AND DIPLOMATIC MISSIONS, CONSULAR AND DIPLOMATIC AGENTS
V. Consular and diplomatic missions, as well as career consular and diplomatic agents duly accredited before
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the Mexican government will enjoy exemptions and tax benefits in accordance with the international treaties
to which Mexico is a party or to the extent that there is reciprocity. Honorary general consuls and honorary
consuls and vice consuls are not included in the case set forth in this section. The Ministry of the Treasury and
Public Credit will issue general rules regulating the amounts, periods, and conditions for claiming said benefits
and exemptions, as well as regarding any applicable tax refunds.
LEGAL ENTITIES THAT CEASE TO BE RESIDENTS OF MEXICO
VI. Legal entities that have ceased to be residents of Mexican territory for tax purposes as a result of the
amendment to Article 9 (II) of the Federal Fiscal Code, in force since 1 January 1997, and that have losses not
carried forward, investments not deducted, or income not included in gross income will continue to apply said
losses and deductions and to include said income in gross income in fiscal years 1997 and 1998. To do so, they
must file the information that the Ministry of the Treasury and Public Credit sets forth through general rules.
The legal entities referred to in this section must calculate their income tax for fiscal years 1997 and 1998 in
accordance with the Income Tax Law on the income they have obtained during said fiscal years.
Legal entities subject to taxation in accordance with this section will be considered residents in Mexican
territory for tax purposes.
If at the end of the fiscal year 1998, said legal entities still have loss carryforwards, investments not deducted,
or income not included gross income, they must include said income in gross income starting in fiscal year
1999, and they may carry forward the losses or deduct the investments in question, provided that they create
a permanent establishment or fixed base in accordance with the Income Tax Law starting on said date.
This section will not apply to legal entities that create a permanent establishment or fixed base starting on 1
January 1997 and that are subject to taxation in accordance with the Income Tax Law.
ELECTRONIC FILING OF ANNUAL RETURN FOR 1997
VII. When the taxpayers referred to in Article 31, paragraph two, of the Federal Fiscal Code file their annual tax
return for 1997 after February 1998, they must do so electronically, in accordance with said Article.
TERM FOR USING SUPPORTING DOCUMENTATION NOT IN COMPLIANCE WITH THE NEW REQUIREMENTS
VIII. For the purposes of the penultimate paragraph of Article 29-A of the Federal Fiscal Code, supporting
documentation printed by establishments authorized by the Ministry of the Treasury and Public Credit that
taxpayers have on 1 January 1998 may be used until 30 June of said year. Supporting documentation that has
not been used once said term has elapsed must be canceled in accordance with the Regulations of the
aforementioned Code.
TIME LIMIT FOR CONCLUDING FIELD AUDITS, OR REVIEWS INITIATED BEFORE 1 JANUARY 1998
IX. For the purposes of Article 46-A of the Federal Fiscal Code, the time limit for completing field audits or
reviews referred to in said Article that began before 1 January 1998 will be calculated in accordance with the
tax provisions in force on the date on which they began.
TERM FOR KEEPING SUPPORTING DOCUMENTATION AND ACCOUNTING RECORDS AND FOR THE
EXPIRATION OF THE POWERS OF THE TAX AUTHORITIES
X. Article 30, paragraph three, and Article 67, paragraph six, of the Federal Fiscal Code, relative to the term for
keeping supporting documentation and accounting records, as well as for the expiration of the powers of the
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tax authorities, both of which have been in effect since 1 January 1998, will not apply to fiscal years that began
before said date.
However, the taxpayers regarding whom the tax authorities have not begun to exercise review powers before
1 January 1998 may abide by Article 30, paragraph three, and Article 67, paragraph six, of the Federal Fiscal
Code in effect since 1 January 1998, regarding the period for which they must keep supporting documentation
and accounting records, as well as regarding the expiration of the review powers of the tax authorities.
PAYMENT OR COLLECTION OF INTEREST STARTING ON 1 JANUARY 1998
XI. Starting 1 January 1998, tax refunds not granted, as well as contributions and levies not paid, will give rise
to the payment or charging of interest for a maximum period of five years, unless before said date interest was
incurred for a longer period, in which case interest incurred through 31 December 1997 will be paid or charged
for a longer period.
TAXPAYERS WHO AS OF 1 JANUARY 1998 HAVE TAX-VERIFICATION CASH REGISTERS
XII. For the purposes of Article 29 of the Federal Fiscal Code, taxpayers who as of 1 January 1998 have
tax-verification cash registers or who acquire such cash registers starting on said date may continue to use
them and to issue copies of auditing records as simplified supporting documents, provided that they fulfill the
requirements set forth in Article 37 of the Regulations of the aforementioned Code.
TRANSITION ARTICLE of the Decree Amending Various Provisions of the Federal Fiscal Code and of the
Special Tax on Production and Services Law [Decreto por el que se modifican diversas disposiciones del
Código Fiscal de la Federación y de la Ley del Impuesto Especial sobre Producción y Servicios], published in
the Federal Register of 29 May 1998
ONE OF ONE- ENTRY INTO FORCE
This Law will enter into force on the day after its publication in the Federal Register.
TRANSITION ARTICLES of the Decree Amending Various Tax Laws and Other Federal Statutes [Decreto por el
que se Modifican Diversas Leyes Fiscales y Otros Ordenamientos Federales], published in the Federal
Register on 31 December 1998, applicable to the Federal Fiscal Code
1.ENTRY INTO FORCEThis Decree will enter into force on 1 January 1999.
TRANSITION PROVISIONS OF THE FEDERAL FISCAL CODE of the Decree Amending Various Tax Laws and
Other Federal Statutes, published in the Federal Register on 31 December 1998, applicable to the Federal
Fiscal Code
2.TRANSITION PROVISIONSThe provisions set forth below will apply to the modifications referred to in Article
One of this Decree:
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AMOUNTS UPDATED THROUGH JANUARY 1999
I. The amounts set forth in Article 70, the last paragraph of the current version; Article 82 (II) f) and (g), (XVI),
(XX), (XXI), (XXII), and (XXIII); Article 84 (IV) and (VI); Article 84-B (IV) and (VI); Article 86 (V); Article 86-B; and
Article 150, paragraph three, of the Federal Fiscal Code are understood to be updated through January 1999,
and must be updated in July of said year in accordance with Article 17-B of this Code.
AMOUNTS SET FORTH IN THE CHAPTER ON TAX OFFENSES UPDATED THROUGH JANUARY 1999
II. The amounts set forth in Article 104 (I) and (II) of the Federal Fiscal Code are understood to be updated
through January 1999, in accordance with Article 92, last paragraph, of said Code.
AMENDMENTS THAT WILL ENTER INTO FORCE IN JULY 1999, AND AUTHORIZATION TO MAKE INSTALLMENT
PAYMENTS FOR CONTRIBUTIONS NOT PAID THROUGH DECEMBER 1998
III. The amendment to (I), paragraph ten, of the current version of Article 66 of the Federal Fiscal Code and the
addition of paragraphs ten and eleven to said section will enter into force on 1 July 1999.
For the purposes of the amendment to the third-to-last paragraph of Article 66 of the Federal Fiscal Code, in
January, February, March, and April of 1999, the tax authorities may authorize the payment in installments of
contributions that should have been paid before 1 January of the same year, in accordance with the remaining
provisions of the aforementioned Article 66 of the Code in force on 31 December 1998.
FINAL DATE FOR REGISTERING PARTNERS AND SHAREHOLDERS IN THE FEDERAL TAXPAYER REGISTRY
IV. The addition of paragraphs two, three, and eight to Article 27 of the Federal Fiscal Code; of Article 79 (VII),
(VIII) and (IX); and of Article 80 (V) and (VI) will enter into force on 1 July 1999.
TRANSITION PROVISIONS OF THE SPECIAL TAX ON PRODUCTION AND SERVICES LAW of the Decree
Amending Various Tax Laws and Other Federal Statutes, published in the Federal Register on 31 December
1998, applicable to the Federal Fiscal Code
10.TRANSITION PROVISIONS OF THE SPECIAL TAX ON PRODUCTION AND SERVICES LAW APPLICABLE TO THE
FEDERAL FISCAL CODEThe provisions set forth below will apply to Article Nine of this Decree:
AMENDMENTS THAT WILL ENTER INTO FORCE ON 1 APRIL 1999
I. ... and the amendments to Article 86-A (III) and Article 86-E of the Federal Fiscal Code will enter into force on
1 April 1999.
TRANSITION ARTICLE of the Law Amending, Enacting, and Repealing Various Tax Provisions, published in the
Federal Register of 31 December 1999, applicable to the Federal Fiscal Code
ONE OF ONEENTRY INTO FORCE
This Law will enter into force on 1 January 2000.
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TRANSITION PROVISIONS OF THE FEDERAL FISCAL CODE of the Law Amending, Enacting, and Repealing
Various Tax Provisions, published in the Federal Register of 31 December 1999
2.TRANSITION PROVISIONSThe provisions set forth below will apply to the modifications referred to in Article
One of this Law:
AMOUNTS UPDATED THROUGH JANUARY 2000
I. The amounts set forth in Article 82 (XI) and (XVII) of the Federal Fiscal Code are understood to be updated
through January 2000, and are to be updated in July of said year in accordance with Article 17-B of the
aforementioned Code.
FILING NOTICES OF OPENING OF ESTABLISHMENTS NO LATER THAN 31 MARCH 2000
II. For the purposes of Article 27, penultimate paragraph, of the Federal Fiscal Code, taxpayers who, as of the
entry into force of this Law, have establishments, branches, premises, or permanent or semipermanent stands
for carrying out entrepreneurial activities, or places where they store merchandise, must file a notice of the
opening of said locations no later than 31 March 2000.
TRANSITION ARTICLES of the Decree Amending Various Tax Provisions [Decreto por el que se Reforman
Diversas Disposiciones Fiscales], published in the Federal Register on 31 December 2000
1.ENTRY INTO FORCEThis Decree will enter into force on 1 January 2001.
2.REFERENCES TO MINISTRIES WHOSE NAMES HAVE CHANGEDReferences in this Decree to ministries whose
names have changed as a consequence of the Decree published in the Federal Register on Thursday, 30
November 2000, through which the Federal Public Administration Act [Ley Orgánica de la Administración
Pública Federal] was amended, will be understood in accordance with the names set forth for them in the
latter law.
TRANSITION PROVISION OF THE FEDERAL FISCAL CODE of the Decree Amending Various Tax Provisions,
published in the Federal Register on 31 December 2000
2.TRANSITION PROVISIONSThe provisions set forth below will apply to the modifications referred to in Article
One of this Decree:
SUPPORTING DOCUMENTATION OF INDIVIDUALS WHOSE FEDERAL TAXPAYER IDENTIFICATION NUMBERS
HAVE BEEN CHANGED
I. Individuals who have obtained a tax identification card with their Population Registration Code and who as a
result have been assigned a new Federal Taxpayer Identification Number may, in 2001, continue to use
supporting documents printed before 1 January 2001 that do not contain their new Federal Taxpayer
Identification Number. Their doing so will not constitute the commission of tax offenses or violations.
Individuals who order the printing of new supporting documents starting on 1 January 2001 must have their
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Federal Taxpayer Identification Number included thereon. In addition, they must comply with the other
requirements set forth in the tax provisions.
ENTRY INTO FORCE ON 1 AUGUST 2001 OF THE AMENDMENT REGARDING NOTICES SET FORTH IN ARTICLE
31 AND ARTICLE 81 (II) OF THE FEDERAL FISCAL CODE
II. The amendment regarding notices referred to in Article 31, paragraph two, and Article 81 (II) of the Federal
Fiscal Code will enter into force on 1 August 2001.
FIELD AUDITS AND REVIEWS OF ACCOUNTING RECORDS GOVERNED BY ARTICLE 50 OF THE FEDERAL FISCAL
CODE
III. Article 50 of the Federal Fiscal Code will only apply to field audits and reviews of accounting records of
taxpayers conducted at the offices of the tax authorities that begin on or after 1 January 2001.
AMOUNTS THAT ARE UNDERSTOOD TO BE UPDATED THROUGH JANUARY 2001
IV. The amounts set forth in Article 84-B (VII) and (VIII) and Article 84-H of the Federal Fiscal Code are
understood to be updated through January 2001 and must be updated in July of said year in accordance with
Article 17-B of said Code.
COMPLAINTS TO WHICH AMENDMENTS TO ARTICLE 209 OF THE FEDERAL FISCAL CODE WILL NOT APPLY
V. Amendments to Article 209 of the Federal Fiscal Code will not apply to complaints filed before 1 January
2001; instead, said complaints will be governed by the aforementioned Articles in force through 31 December
2000.
ADDITIONS THAT WILL ENTER INTO FORCE STARTING ON 1 MARCH 2001
VI. The enactment of Article 29-C; Article 32-B (VI) and (VII); Article 32-E; Article 84-A (VII) and (VIII); Article
84-B (VII) and (VIII); Article 84-G; and Article 84-H of the Federal Fiscal Code will enter into force on 1 March
2001.
TAX AMNESTY
VII. In exercising their review powers regarding contributions paid by taxpayers by filing a periodic return, the
tax authorities will assess unpaid contributions as follows.
INITIATION OF REVIEW AUTHORITIES
a) When the authorities begin to exercise their review powers as described below:
1. Regarding taxpayers other than those who file audited financial statements for tax purposes, and the
exercise of the review powers begins:
i. Between April 2001 and March 2002, the tax authorities will assess first contributions not paid in the fiscal
year corresponding to 2000.
ii. Between April 2002 and March 2003, they will assess first contributions not paid in the fiscal years
corresponding to either 2000 or 2001.
iii. Between April 2003 and March 2004, they will assess first contributions not paid in the fiscal years
corresponding to 2000, 2001, or 2002.
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iv. Between April 2004 and March 2005, they will assess first contributions not paid in the fiscal years
corresponding to 2000, 2001, 2002, or 2003.
2. Regarding taxpayers who file audited financial statements for tax purposes, and when the exercise of the
review powers begins:
i. Between September 2001 and August 2002, the tax authorities will assess first contributions not paid in the
fiscal year corresponding to 2000.
ii. Between September 2002 and August 2003, they will assess first contributions not paid in the fiscal years
corresponding to either 2000 or 2001.
iii. Between September 2003 and August 2004, they will assess first contributions not paid in the fiscal years
corresponding to 2000, 2001, or 2002.
iv. Between September 2004 and August 2005, they will assess first contributions not paid in the fiscal years
corresponding to 2000, 2001, 2002, or 2003.
In all cases, tax authorities may calculate the estimated tax payments of contributions corresponding to the
period between the final date of the last fiscal year before they begin to exercise their review powers and the
date on which they begin to exercise said powers.
EXCEPTION TO THE AMNESTY
b) The previous subsection does not limit the tax authorities’ power to assess contributions regarding years
before 2000, in the following cases:
1. In the case of the review of audited financial statements prepared by an authorized public accountant,
when the review begins before September 2001.
2. In other cases, when the tax authorities’ review powers are exercised before April 2001.
CASES IN WHICH AN IRREGULARITY IS FOUND
c) When it is verified that, during any fiscal year referred to in a) of this section, the annual return for any
contribution was not filed, or that the taxpayer committed an irregularity, unpaid contributions corresponding
to previous years may be assessed at the same time or subsequently. The foregoing is limited only by the time
limits set forth in Article 67 of the Federal Fiscal Code, and unpaid contributions that could not be assessed
previously, due to the application of this section, may also be assessed.
IRREGULARITIES
The irregularities referred to in this subsection are as follows:
1. A failure to pay employee profit-sharing.
2. The improper claiming of offset or credit amounts against contributions owed, or the improper obtaining of
a refund of contributions equivalent to more than 3% of the taxpayer’s total declared contributions.
3. The failure to pay contributions equivalent to more than 3% of the taxpayer’s total declared contributions.
4. The failure to pay a contribution equivalent to more than 3% of the total that was or that should have been
withheld.
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5. The existence of any of the cases referred to in Article 55 of the Federal Fiscal Code.
6. The failure to request registration at the Federal Taxpayer Registry in the case of taxpayers required to do
so or the failure to file a notice of change of tax domicile or to do so after the required deadline, unless the
taxpayer does so voluntarily. A taxpayer will be considered to have incurred in the irregularity set forth in this
paragraph even if the events set forth therein occurred in fiscal years or periods other than those referred to
in a) of this section.
7. The failure, by a taxpayer who has establishments in two or more states, to provide information, or the
provision of erroneous information, on the value of the activities performed in each one, when the omission or
alteration is more than 3% of the amounts that should have been indicated, in accordance with the
transactions carried out or activities performed.
8. When a taxpayer provides false information or data in actual income statements of the year for which he
files in order to request a reduction of estimated tax payments, or in reports that he submits on the flow of
cash on hand and in banks, and the taxpayer requests to be permitted to make a deferred payment or to pay
in installments.
9. With a taxpayer fails to file, or to file within the required term, the audited financial statements set forth in
the Regulations of the Federal Fiscal Code.
10. When the taxpayer fails to correct, within 15 days after filing audited financial statements prepared by a
public accountant to the Ministry of the Treasury and Public Credit, unpaid contributions acknowledged in his
audited financial statements.
Unpaid contributions corresponding to the same year may be recalculated whenever new facts are detected.
If the taxpayer commits any of the irregularities indicated in this subsection, unpaid contributions other than
those regarding which the irregularity was committed may be assessed, even if they correspond to previous
years.
When the tax authorities that exercise review powers have jurisdiction to audit taxpayers exclusively regarding
certain contributions, the irregularities referred to in paragraphs 2, 3 and 4 of this subsection will be
considered committed, even if the percentages indicated in said paragraphs apply only to contributions within
the sphere of competence of the tax authorities in question.
AMENDED RETURNS OR RETURNS CORRECTINGTHE TAXPAYER’S TAX SITUATION
d) Contributions not paid in previous years may also be assessed if between the second day before the
beginning of the review authorities and the date on which, if applicable, notification of the resolution
assessing a liability is given, the amended tax returns or the forms for correcting the taxpayer’s tax situation
referred to in the third-to-last paragraph of Article 32 of the Federal Fiscal Code are filed for the fiscal year for
which the authorities began to exercise their review powers. However, for such an assessment to be carried
out, at least one of the irregularities referred to in the preceding subsection must be co­rrected.
AMENDED TAX RETURNS OR RETURNS CORRECTING THE TAXPAYER’S TAX SITUATION FOR YEARS BEFORE
2000
e) The amended tax returns or forms for correcting the taxpayer’s tax situation referred to in the third-to-last
paragraph of Article 32 of the Federal Fiscal Code corresponding to periods before that indicated in a) of this
section may give rise to the assessment of contributions at any time regarding the items modified.
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CONTRIBUTIONS THAT WERE OR SHOULD HAVE BEEN WITHHELD
f) Contributions that were or should have been withheld may be assessed at any time, even if in the last year
subject to review no contributions are assessed or the irregularities referred to in c) of this section are not
detected.
IRREGULARITIES THAT DO NOT GIVE RISE TO THE PAYMENT OF CONTRIBUTIONS
g) If in the periods referred to in a) of this section, the taxpayer committed the irregularities referred to in c)
thereof, the corresponding modifications may be made for previous years, even if the irregularities do not give
rise to the payment of contributions.
Notwithstanding a) of this section, the tax authorities may, at any time, assess contributions for a period
shorter than that indicated in said subsection.
Charges will not be filed, nor will penalties be imposed, for unpaid contributions that cannot be calculated in
accordance with the provisions of this section.
The provisions of this section do not limit the tax authorities’ prerogative to exercise review powers.
In cases in which the authorities began to exercise their review powers between 1 April 2001 and 31 March
2005, the authorities will abide by this section in assessing unpaid contributions, even when the taxpayer is
given notification of the assessment after the latter of these dates.
This section will not apply when the tax authorities begin to exercise their review powers after 31 March 2005.
CASES IN WHICH THE TAX AMNESTY DOES NOT APPLY
VIII. The preceding section is not applicable to assessments of contributions by the tax authorities, in the
following cases:
a) When said assessment derives from a review of the federal public account by the Office of the General
Auditor [Contaduría Mayor de Hacienda].
b) When any of the following contributions are assessed:
1. Social security contributions.
2. Contributions charged on the importation of goods.
3. Tax on the possession or use of vehicles [Impuesto sobre tenencia o uso de vehículos] and tax on new
automobiles [Impuesto sobre automóviles nuevos].
c) When the assessment stems from:
1. The failure to include income from abroad or the rejection of deductions of expenses or investments made
abroad.
2. The establishment of or an increase in liabilities reserves, when the corresponding payments are made in
years subsequent to that in which the deduction was made.
d) In fiscal years in which losses for income tax purposes were incurred, when said losses are totally or partially
carried forward in the year regarding which review authorities will be exercised; as well as in fiscal years for
which an asset tax refund was obtained in the fiscal year in which said powers are exercised.
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e) In the case of legal entities that are members of financial system in accordance with Article 7-B of the
Income Tax Law.
f) Contributions that arise as a result of the application of Article 120 (IV), (V), (VI) and (VII) of the Income Tax
Law.
g) For the year in which corporate liquidation takes place.
h) A fiscal year regarding which the notice to file audited financial statements was filed and said statements
were not submitted on time.
i) Regarding fiscal years in which the authorities assess unpaid contributions and the corresponding ancillary
charges, because of the repetition of the verification, review, or assessment procedure, following an order
from the authorities in a ruling on an administrative appeal or from a court of law in a final and binding
resolution, as well as when, regarding said fiscal years, the aforementioned resolution left intact the tax
authorities’ prerogative to exercise their review or assessment powers.
j) In the case of taxpayers who consolidate their taxable income pursuant to the Income Tax Law, including
legal entities that, in accordance with said law, consolidated their taxable income before 1 January 2001.
k) Regarding observations made by an authorized public accountant in financial statements audited for tax
purposes in years before 2000.
l) In the case of taxpayers who enter into transactions with foreign resident related parties.
CAPITAL REPATRIATION
1IX. For the purposes of (VII) and (VIII) of this Article, individuals who obtained income on funds maintained
abroad before 1 January 2001 may consider that they paid the correct amount of income tax on said income
for 2000, provided that all or part of the funds return to Mexican territory through transactions between
member institutions of the financial system in Mexico and abroad.
For the purposes of the preceding paragraph, a rate of 1% will be charged on the total amount of the funds,
without any deductions, including the interest thereon, even if not all of said funds are returned.
The tax to be paid under this section will be considered to apply only to the following:
a) Interest and exchange gain generated by deposits or investments in financial institutions abroad.
b) Income generated on the sale of shares or securities placed among the general investing public through
authorized stock exchanges or through markets with high trading volumes, or on the sale of shares or
securities issued by the legal entities or by trusts that meet the requirements referred to in the following
subsection of this section.
c) Yields received from legal entities or trusts by individuals in their capacity of shareholders or beneficiaries,
provided that the following conditions are met:
1. The legal entity in question must be a foreign resident without a permanent establishment or fixed base in
Mexico, or the trust must have been established under the laws of a foreign country; and
2. The legal entity or the trust must have obtained, exclusively in the five years immediately preceding 1
January 2001:
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i) Income of the types referred to in a) and b) of this section from a source of wealth located abroad;
ii) Income received through banking institutions on investments and securities issued by the Federal
Government and registered at the National Registry of Securities and Intermediaries, as well as interest of the
type referred to in the last paragraph of Article 154 (I) of the Income Tax Law. In the latter case, the shares of
the issuer of the negotiable instruments must be of the type that are placed among the general investing
public through authorized stock exchanges or through markets with high trading volumes.
Individuals may not avail themselves of the provisions of this section regarding the aforementioned income
derived from entrepreneurial activities.
The tax calculated pursuant to this section will be paid in accordance with the relevant terms set forth by the
Ministry of the Treasury and Public Credit through general rules.
The income tax on the income referred to in this section will be deemed definitively paid provided that it is
paid before the Ministry of the Treasury and Public Credit begins to verify the taxpayer’s compliance with tax
provisions pursuant to applicable law. The formal tax obligations related to said income will also be deemed to
have been discharged.
The Ministry of the Treasury and Public Credit will not apply Article 75 of the Income Tax Law regarding the
income referred to in a), b) and c) of this section, provided that the tax is paid in accordance with this same
section.
PARTIAL REMISSION OF TAX DEFICIENCIES
X. Unpaid tax deficiencies will be partially remitted, in accordance with the percentages set forth in the
following paragraph. This remission will apply to the portion of the deficiencies paid between 1 January and 30
April 2001, and in the following cases:
1. Deficiencies on federal taxes, including the corresponding ancillary charges, assessed by the tax authorities
before 1 January 2001, even if said deficiencies are being paid in installments in accordance with Article 66 of
the Federal Fiscal Code.
2. Tax deficiencies on federal taxes, including the corresponding ancillary charges, assessed by a taxpayer and
which the taxpayer obtained authorization to pay in installments before said date, under Article 66 of the
Federal Fiscal Code.
The percentage to be applied in accordance with the preceding paragraph will depend on the fiscal year in
which the federal taxes in question should have been paid, as shown in the following table:
Fiscal Year
Percentage
____________
____________
1996
12.50
1997
12.50
1998
12.50
1999
10.00
Taxpayers may make installment payments authorized in accordance with Article 66 of the Federal Fiscal Code
in advance. When they do, the benefit will be extended to all advance payments made between 1 January and
30 April 2001.
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When the deficiency that is paid in installments corresponds to more than one calendar year, the applicable
percentage reduction will be equal to the arithmetic average of the percentages set forth in the table referred
to in paragraph two of this section for the corresponding calendar years.
The benefit referred to in this section will not apply to:
a) Deficiencies on which the benefits set forth in the Decree to Assist Debtors of the Federal Tax Authorities
[Decreto de Apoyo a los Deudores del Fisco Federal] and in the Decree to Provide Additional Assistance to
Debtors of the Federal Tax Authorities [Decreto de Apoyo Adicional a los Deudores del Fisco Federal] were
obtained;
b) Taxpayers to which any of the cases referred to in (VIII) e) and j) of this Article apply; or
c) Deficiencies totally or partially remitted in accordance with the Federal Revenue Laws for fiscal years 1998,
1999 or 2000.
The remission set forth in this section will not apply to deficiencies in paying the tax on the possession or use
of vehicles, the tax on new automobiles, or the general duty on imports [Impuesto general de importación].
The Ministry of the Treasury and Public Credit may, through general provisions, set forth rules to facilitate the
application of this section.
1 It is advisable to see the Decree granting various facilitating administrative measures regarding income tax
on deposits or investments received in Mexico (Decree for repatriation of funds). Decree repealed on March
27, 2009 by the Decree granting tax benefits regarding income tax on deposits and investments received in
Mexico (Federal Register March 26, 2009)
TRANSITION PROVISIONS OF THE FOUNDING LAW OF THE FEDERAL TAX COURT of the Decree Amending
Various Tax Provisions, published in the Federal Register on 31 December 2000, in force starting on 1
January 2001, and applicable to the Federal Fiscal Code
11.TRANSITION PROVISIONSThe provisions set forth below will apply to the modifications referred to in
Article Ten of this Decree:
CHANGE TO THE NAME OF THE “FEDERAL TAX COURT” AND OF THE “FOUNDING LAW OF THE FEDERAL TAX
COURT” TO “FEDERAL COURT OF TAX AND ADMINISTRATIVE JUSTICE” AND TO “FOUNDING LAW OF THE
FEDERAL COURT OF TAX AND ADMINISTRATIVE JUSTICE” [LEY ORGANICA DEL TRIBUNAL FEDERAL DE
JUSTICIA FISCAL Y ADMINISTRATIVA], RESPECTIVELY
III. The name of the “Federal Tax Court” is hereby changed to the “Federal Court of Tax and Administrative
Justice.” Accordingly, the title as well as the provisions of the Founding Law of the Federal Tax Court [Ley
Orgánica del Tribunal Fiscal de la Federación], and the provisions set forth in the Federal Fiscal Code and other
federal tax and administrative laws in which the Federal Tax Court is cited are hereby amended, such that said
name is replaced with that of “Federal Court of Tax and Administrative Justice.”
TRANSITION PROVISIONS OF THE FEDERAL FISCAL CODE of the Decree Amending, Enacting, and Repealing
Various Provisions of the Federal Fiscal Code [Decreto por el que se reforman, adicionan y derogan diversas
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disposiciones del Código Fiscal de la Federación], published in the Federal Register on 5 January 2004
2.TRANSITION PROVISIONSThe provisions set forth below will apply to the modifications referred to in Article
One of this Decree:
ENTRY INTO FORCE
I. This Decree will enter into force on 1 January 2004.
ENTRY INTO FORCE OF FORMAL REQUIREMENTS FOR FILINGS
II. The provisions of Article 18 of the Federal Fiscal Code will not enter into force until the Tax Administration
Service has determined which filings must be submitted electronically and which must be submitted on
printed documents.
AMOUNTS IN EFFECT AS OF 1 JANUARY 2004
III. As of the effective date of this Decree, the amounts that will be in force are those referred to in Article 32-A
(I); Article 80 (I) and (III) through (VI); Article 82 (I) through (IV), (VI), (VIII) through (XIX), (XXI), and (XXIII);
Article 84, (I) through (III), (V), and (VII) through (XII); Article 84-B (I) and (III) through (VI); Article 84-D; Article
84-F; Article 86 (I) through (V); Article 86-B (I) through (III); Article 86-D; Article 86-F; Article 88; Article 90;
Article 91; and Article 150, paragraphs two and three, of the Federal Fiscal Code, which have been updated in
accordance with Article 17-B of said Code in force until before the effective date of this Decree and were made
known through Annex 5 of the omnibus Tax Resolution [Resolución Miscelánea Fiscal] for 2003, published in
the Federal Register on 21 November 2003.
PREVIOUSLY FILED REFUND REQUESTS
IV. If the taxpayer filed a refund request before the effective date of this Decree and failed to give his
complete bank account number for electronic transfers at the financial institution in question in accordance
with the provisions of Mexico’s Central Bank [Banco de México] and the tax authorities are consequently
unable to credit the refund to the taxpayer’s account, the refund may be issued through a check to a specified
payee. For refunds of not more than $10,000.00, the tax authorities may issue the corresponding refund in
cash. Such refunds will be considered to be available to the taxpayer when notification of the authorization
thereof is given.
ENTRY INTO FORCE OF PROVISIONS REGARDING OFFSETS
V. Paragraph one of Article 23 of the Federal Fiscal Code will enter into force on 1 July 2004.
OFFSETS THROUGH 31 DECEMBER 2004
From the effective date of this Decree until 30 June 2004, the following will be abided by:
Taxpayers required to pay by filing a tax return may elect to offset the amounts owed to them against the
amounts they are required to pay, either for their own liabilities or for amounts withheld from third parties,
provided that both amounts in question, as well as the corresponding ancillary charges, stem from the same
contribution. For such purpose, the taxpayer will only need to offset said amounts, updated for inflation, in
accordance with Article 17-A of the Federal Fiscal Code, from the month in which the overpayment was made
or the return indicating a favorable balance was filed until the month in which the amount in question is
offset. In addition, the taxpayer will be required to file the corresponding offset notice within five days after
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the offset was carried out, along with the relevant documentation set forth in the corresponding official form.
The preceding paragraph will not apply to contributions required to be paid as a result of importations.
“Same contribution” is understood to mean the same tax, social security contribution, public works tax, or fee.
FEDERAL TAXPAYER IDENTIFICATION NUMBER OF PARTNERSHIPS
VI. Managing partners of partnerships that before the effective date of this Decree had been registered at the
Federal Taxpayer Registry in accordance with paragraph four of Article 27 of the Federal Fiscal Code in force
before the effective date of this Decree must, within two months after the effective date of the
aforementioned Decree, ask said Registry to change such registration, in accordance with the applicable legal
provisions.
TIME LIMITS FOR INTRODUCING VOLUMETRIC CONTROL EQUIPMENT FOR GASOLINE, DIESEL ETC.
VII. For the purposes of Article 28 (V) of the Federal Fiscal Code, taxpayers will have six months from the
effective date of this Decree to introduce volumetric control equipment referred to in said Article.
TIME LIMIT FOR THE AUTHORITIES TO TRANSFER ASSETS THAT THEY HAVE RECEIVED IN ACCORD AND
SETTLEMENT
VIII. For the purposes of Article 29 of the Federal Treasury Office Service Law, the time limit referred to in said
Article will be 24 months as of when the acceptance of payment is considered formalized in accordance with
said Code. The provisions referred to in Article 191 of the Federal Fiscal Code regarding the management,
maintenance, transfer, and contingency funds for claims will be applied to the accord and settlement referred
to in the Federal Treasury Office Service Law.
ENTRY INTO FORCE OF THE OPTIONAL PERIOD FOR MONTHLY PAYMENTS
IX. The last paragraph of Article 32-A of the Federal Fiscal Code will enter into force on 1 January 2005.
BAN ON PUBLIC SECTOR CONTRACTING OUT DELINQUENT TAXPAYERS
X. The entities and government offices referred to in Article 32-D of the Federal Fiscal Code also may contract
acquisitions, leases, services, or public works with taxpayers who before the effective date of this Decree had
entered into agreements with the tax authorities to either defer the payment of their tax liabilities or to pay
them in installments, provided that said taxpayers are up-to-date in complying with their tax obligations.
TIME LIMITS FOR CONCLUDING FIELD AUDITS THAT BEGAN BEFORE 1 JANUARY 2004
XI. For the purposes of sections A and B of Article 46-A of the Federal Fiscal Code, the periods, including any
extensions, for tax authorities to conclude field audits at taxpayers’ tax domiciles or to conclude reviews of
taxpayers’ accounting records at the authorities’ offices that began before 1 January 2004 will be calculated
starting on the effective date of this Decree.
TIME LIMIT FOR ISSUING RESOLUTIONS ON FIELD AUDITS THAT CONCLUDED BEFORE 1 JANUARY 2004
XII. For the purposes of Article 50 of the Federal Fiscal Code, if the tax authorities concluded a field audit
before 1 January 2004 and in accordance with said Article -which was in force until before the effective date of
this Decree- the tax authorities were not required to issue a resolution within a given time frame, the period
for the authorities to issue the corresponding resolution will begin to be calculated starting on the effective
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date of this Decree.
TIME LIMIT FOR PUBLIC ACCOUNTANTS TO OBTAINAND SUBMIT CERTIFICATION
XIII. For the purposes of paragraph two of Article 52 (I) a) of the Federal Fiscal Code, public accountants
registered with the tax authorities, as well as those who request to be registered, will have two years as of the
effective date of this Decree to obtain and submit to the tax authorities certification from the professional
association authorized for this purpose referred to in the aforementioned Article; if they fail to do so, their
registration will be canceled.
AUTHORIZATION TO MAKE INSTALLMENT PAYMENTS OF TAXES INCURRED PREVIOUSLY
XIV. Individuals and legal entities that have tax deficiencies on taxes charged to or withheld or collected from
third parties, incurred before the effective date of this Decree, may request authorization to pay said
contributions in installments, provided that:
a) They guarantee the tax liability through deposit certificates, pledges or mortgages, a joint and several
obligation assumed by a third party that demonstrates that he is suitable and solvent, or through an
administrative-law attachment of real property free of liens and that has not been affected by a confiscation
of agrarian or urban land.
b) They pay an amount equivalent to 20% of the entire debt corresponding to the first installment, based on
the unpaid contributions updated for inflation and interest incurred through the date of payment and, as
applicable, any sanctions that have been imposed.
In no event will the authorization referred to in this section be for more than 24 installments.
TERM FOR EXPIRATION OF POWERS OF THE TAX AUTHORITIES
XV. For the purposes of Article 67 of the Federal Fiscal Code, the time limits set forth in said Article regarding
taxes the definitive assessment of which is made on a monthly basis for years before the entry into force of
this Decree will be calculated beginning on the day after the last monthly return for the calendar year
immediately preceding the entry into force of this Decree was or should have been filed.
In the cases referred to in the preceding paragraph, the powers, including those related to the enforceability
of obligations other than that of filing the annual return, will expire for complete calendar years. Nonetheless,
when amended returns are filed, the term will begin on the day after they are filed, for items modified in
connection with the last return for the same contribution in the year.
ENTRY INTO FORCE OF PROVISIONS RELATIVE TO BONDING POLICIES IN DIGITAL DOCUMENTS
XVI. Paragraph two of Article 141 (III) of the Federal Fiscal Code will enter into force on 1 May 2005.
AUTHORITIES’ POWER IN 2004 TO CONDUCT ADMINISTRATIVE AUCTIONS IN COMPLIANCE WITH PREVIOUS
PROVISIONS
XVII. During 2004, the tax authorities may carry out the administrative auctions set forth in Title V, Chapter III,
Section IV of the Federal Fiscal Code, in accordance with legal provisions in force before the effective date of
this Decree.
USE OF INCOME FROM THE SALE OF ASSETS AWARDED BY ACCORD AND SETTLEMENT
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XVIII. Income obtained between the entry into force of this Decree and 31 December 2004, for the sale of
assets awarded to the federal tax authorities as accord and settlement, will be used primarily to establish the
management, maintenance, transfer and contingency funds for the claims referred to in Article 191 of the
Federal Fiscal Code.
SALE OF ASSETS PREVIOUSLY ACCEPTED AS PAYMENT OR AWARDED
XIX. Assets accepted as payment or awarded before the entry into force of this Decree that continue to be in
the custody of the tax authorities may be transferred through mechanisms other than an administrative
auction -as if they had never been accepted as payment or awarded, donated, or destroyed- directly by the
Tax Administration Service or by the third parties that said Service appoints in accordance with Article 191 of
the Federal Fiscal Code. At no time will this affect taxpayers’ rights.
CASES IN WHICH ARTICLE 109 (I) OF THE FEDERAL FISCAL CODE IN FORCE UNTIL 31 DECEMBER 2003 WILL
CONTINUE TO APPLY
XX. Article 109 (I) of the Federal Fiscal Code in force until before the effective date of this Decree will continue
to apply to events, acts, or omissions and in general to all actions committed during the term thereof. Said
Article will also continue to apply to persons prosecuted or convicted for the offenses set forth in and
penalized under said legal provision.
OPTIONAL USE OF ADVANCED ELECTRONIC SIGNATURES
XXI. In 2004, the use of advanced electronic signatures will be optional. In fiscal year 2004, until taxpayers
have obtained the certificate of their advanced electronic signature, they must continue to use the same
electronic signatures that they have been using before the Tax Administration Service, or the signatures that
they generate in accordance with the general rules issued by it for filing tax returns and audited financial
records, as the case may be.
COORDINATION OF THE TAX ADMINISTRATION SERVICE AND OF THE CENTRAL BANK ON VERIFYING THE USE
OF CERTIFICATES OF ADVANCED ELECTRONIC SIGNATURES
XXII. The Tax Administration Service is authorized to establish, along with the Central Bank, the coordination
systems needed to utilize the public key infrastructure regulated by the Bank, in order to verify the use of the
certificates referred to in paragraph two of Article 17-D of the Federal Fiscal Code.
For the purposes set forth in the preceding paragraph, the Tax Administration Service is understood to be
authorized to act as a registering and certifying agency.
UPDATE OF AMOUNTS SET FORTH IN THE FEDERAL FISCAL CODE
XXIII. For the purposes of updating the amounts set forth in the Federal Fiscal Code as called for in the
penultimate paragraph of Article 17-A of the aforementioned Code, the amounts referred to in said paragraph
are considered to have been last updated in July 2003, except those set forth in Title IV, Chapter II, of said
Code, which must be updated in January 2004 from the last update of said amounts.
TRANSITION ARTICLE of the Decree Enacting Article 33 (III) of the Federal Fiscal Code [Decreto por el que se
adiciona una fracción III al Artículo 33 del Código Fiscal de la Federación], published in the Federal Register
on 31 December 2004
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ONE OF ONE- ENTRY INTO FORCE
This Decree will enter into force on 1 January 2005.
TRANSITION ARTICLES of the Decree Amending and Enacting Various Provisions of the Federal Fiscal Code,
of the General Law of Means of Communication, of the Federal Law on Roads, Bridges, Federal Transport,
and of the Law of the Federal Preventive Police [Decreto por el que se reforman y adicionan diversas
disposiciones del Código Fiscal de la Federación, de la Ley de Vías Generales de Comunicación, de la Ley de
Caminos, Puentes y Autotransporte Federal y de la Ley de la Policía Federal Preventiva], published in the
Federal Register on 25 October 2005, applicable to the Federal Fiscal Code
1.ENTRY INTO FORCEThis Decree will enter into force on the day after its publication in Federal Register.
3.ISSUING OF AMENDMENTS AND ADDITIONS FOR THE IMPLEMENTATION OF THE DECREEThe federal
executive branch, within 180 days following the entry into force of this Decree, will issue the amendments and
additions corresponding to the internal regulations and other regulatory provisions, as well as the schedule of
penalties by type of specific violation in order to guarantee legal certainty and avoid discretionality in the
implementation of the Decree.
5.ENFORCEMENT OF REGULATORY PROVISIONSThe current regulatory provisions will continue to be enforced
until the new regulations are issued.
7.PROCEDURES AND ADMINISTRATIVE APPEALSProcedures and administrative appeals initiated before the
entry into force of these amendments will continue in force until they have been definitively concluded by and
before the authorities before whom they were brought according to the statutes in force at the time they
were initiated.
8.REPEAL OF PROVISIONS THAT CONTRAVENE THE DECREEAll provisions that contravene this Decree are
hereby repealed.
TRANSITION ARTICLES of the Decree Issuing the Federal Law of Procedures of Administrative Litigation
[Decreto por el que se expide la Ley Federal de Pro­ce­di­miento Contencioso Administrativo], published in
the Federal Register on 1 December 2005, applicable to the Federal Fiscal Code
1.ENTRY INTO FORCEThis Law will enter into force throughout the Mexican Republic on 1 January 2006.
2.REPEAL OF “TITLE VI OF ADMINISTRATIVE LITIGATION” OF THE FEDERAL FISCAL CODEAs of the entry into
force of this Law, Title VI of the Federal Fiscal Code and Articles 197 through 263 thereof are repealed; hence,
the laws that refer to said Articles will be understood to refer to the corresponding Articles of the Federal Law
of Procedures of Administrative Litigation.
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3.LEGAL PROVISIONS THAT CONTRADICT THIS LAWLegal provisions that contravene or contradict the
provisions of this Law are hereby repealed.
4.TREATMENT OF PENDING PROCEEDINGSProceedings being conducted before the Federal Court of Tax and
Administrative Justice at the time this Law enters into force will be conducted until conclusion in accordance
with the legal provisions in force at the time they are initiated.
TRANSITION ARTICLE of the Decree Amending, Enacting, Repealing, and Setting Forth Several Provisions of
the Federal Fiscal Code, of the Income Tax Law, of the Value Added Tax Law, of the Special Tax on
Production and Services Law, published in the Federal Register on 28 June 2006
ONE OF ONE- ENTRY INTO FORCEThis Decree will enter into force on the day after its publication in the
Federal Register.
TRANSITION PROVISIONS OF THE FEDERAL FISCAL CODE of the Decree Amending, Enacting, Repealing, and
Setting Forth Several Provisions of the Federal Fiscal Code, of the Income Tax Law, of the Value Added Tax
Law, of the Special Tax on Production and Services Law, published in the Federal Register on 28 June 2006
2.TRANSITION PROVISIONS APPLICABLE TO THE FEDERAL FISCAL CODEFor the purposes of the Federal Fiscal
Code, the following provisions will be implemented:
ATTACHMENTS OF PROPERTY AS A PRECAUTIONARY MEASURE LEVIED THROUGH THE EFFECTIVE DATE OF
THIS DECREE
I. The attachments of property as a precautionary measure that have been levied up to the effective date of
this Decree by the tax authorities for any of the reasons set forth in Article 145-A, which is hereby enacted, will
be considered a seizure of the assets in question, with no need for an administrative ruling stating this fact.
Said attachments will be subject to the aforementioned Article 145-A of the Code. Other attachments will
continue to have the status of attachments as a precautionary measure and will be subject to Article 145 of
the same Code.
AMENDMENTS TO THE DECREE APPLICABLE TO PROCEEDINGS UNDERWAY
II. The amendments set forth in this Decree will apply to proceedings currently being litigated and regarding
which the Office of the Federal Attorney General has not yet formulated closing arguments, in the event that
said proceedings are covered in the cases set forth above.
NOTICE OF CHANGE OF DOMICILE BY INDIVIDUALS
III. When as a result of the entry into force of this Decree a notice of change of domicile must be filed,
individuals will only be required to file said notice after any of the following events occurs:
a) The income tax return corresponding to 2006 is filed.
b) They are requested to do so by the Tax Administration Service.
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c) A notice is filed with the Federal Taxpayer Registry for any other reason.
DATE FOR TRUSTEES TO SUBMIT INFORMATION
IV. The information referred to in Article 32-B (VIII), which is hereby being enacted, must be submitted in
February 2007 regarding trust agreements in force in fiscal year 2006.
COMPENSATION TO BANKING INSTITUTIONS FOR RECEIVING AND PROCESSING FOREIGN TRADE DUTIES
V. Regarding the compensation that the Ministry of the Treasury and Public Credit is required to pay banking
institutions for receiving and processing payments of foreign trade duties and other contributions that must
be made in conjunction with said duties at the banking modules located at the Customs offices in the country
or at bank branches authorized to receive such payments, the provisions in force until before the effective
date of this Decree will continue to be applied until the mechanism set forth in Article 32-B (III), paragraph
two, of the Code has been adopted regarding said payments.
PROVISIONS THAT APPLY TO THE EXERCISE OF REVIEW AUTHORITIES THAT BEGIN ON OR AFTER THE
EFFECTIVEDATE OF THE DECREE
VI. Article 46 (IV), Article 46-A, Article 48 (VII), and Article 52-A of the Code will apply to the exercise of the
review authorities that begins on or after the effective date of this Decree.
ADMINISTRATIVE AUCTIONS IN 2006 IN ACCORDANCE WITH PROVISIONS IN FORCE ON 31 DECEMBER 2003
VII. In 2006, the tax authorities may continue to conduct administrative auctions that had begun before the
effective date of this Decree and set forth in Title V, Chapter III, Section IV of the Code, in accordance with the
provisions in force on 31 December 2003, until the auctions have concluded.
TIME LIMIT FOR ESTABLISHING THE ASSET MANAGEMENT AND MAINTENANCE FUND
VIII. The fund referred to in Article 191 of the Code must be established within six months following the entry
into force of this Decree.
ADMINISTRATIVE MECHANISMS TO FACILITATE COMPLIANCE BY SMALL TAXPAYERS WITH REQUIREMENTS
REGARDING THE FILING OF TAX RETURNS, REQUESTS, ETC., IN DOCUMENTS IN NONDIGITAL FORMAT
IX. In 2006, the Tax Administration Service will provide administrative mechanisms to facilitate compliance in
order for taxpayers subject to taxation in accordance with Title IV, Chapter II, Section III of the Income Tax Law
to file tax returns, requests, notices or reports by submitting in documents in nondigital format.
AWARD CERTIFICATE PREPARED BEFORE JANUARY 2004
X. When the transfer of assets must be recorded at the Public Registry, the award certificate prepared before
January 2004 and duly signed by the executing authority will serve as a notarial instrument and as the public
instrument that will be considered a notarial certified copy for recording purposes at said Registry.
ADDRESS FOR CARRYING OUT PROCEDURAL ACTS
XI. The last paragraph of Article 10 of the Code will not apply to notices required to be served at the address
for receiving notices set forth in Article 18 (IV) of said Code.
APPLICATION OF SANCTIONS FOR ACTS COMMITTED BEFORE THE ENTRY INTO FORCE OF THIS DECREE
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XII. Article 103 (XI), (XII), (XV) and (XVI); Article 105 (VIII); Article 109 (VI) and (VII) of the Code in effect until
the entry into force of this Decree will continue to be applied, including the sanction set forth therein for acts
committed while they were in force. Likewise, the sections of said Article will continue to apply to persons
prosecuted or convicted for the offenses set forth therein, and the sanctions set forth in Articles 104 and 108,
respectively, of this Code will continue to be imposed.
To initiate criminal proceedings in the cases referred to in (VI) and (VII) of the aforementioned Article 109 for
acts committed during the term thereof, filing of charges from the Ministry of the Treasury and Public Credit
will continue to be required.
The respective penalties will be imposed in accordance with Article 56 of the Federal Criminal Code; however,
this will not imply the extinction of the definitions of criminal offenses that in accordance with this
amendment are incorporated as (XIX) and (XX) of Article 103 of the Statute as presumptions of the offense of
contraband.
The sanctions set forth in Article 104 of this legal statute will apply to the presumptions of the offense of
contraband added in (XIX) and (XX) of Article 103 of the Code in force as of the effective date of this Decree.
In the cases referred to in (XIX) and (XX), hereby added to the aforementioned Article 103, criminal
proceedings regarding acts committed as of the entry into force of this Decree will be initiated in accordance
with Article 92 of the Code.
In the cases referred to in paragraph four of the aforementioned Article 102, criminal proceedings regarding
acts committed before the entry of this Decree will be initiated in accordance with Article 92 of the Code.
XIII. Article 10 (I) c) will enter into force on 1 October 2006.
TRANSITION ARTICLES of the Decree Amending, Repealing and Enacting Several Provisions of the General
Law on Negotiable Instruments and Credit Transactions, of the General Law of Lending Organizations and
Ancillary Activities, of the Banking Institutions Law, of the General Law of Insurance Institutions and Mutual
Companies, of the Federal Law of Bonding Companies, of the Law to Regulate Financial Groups, of the
Low-Income Savings and Loan Law, of the Foreign Investment Law, of the Income Tax Law, of the Value
Added Tax Law, and of the Federal Fiscal Code [Decreto por el que se reforman, derogan y adicionan
diversas disposiciones de la Ley General de Títulos y Operaciones de Crédito, Ley General de Organizaciones
y Actividades Auxiliares del Crédito, Ley de Instituciones de Crédito, Ley General de Instituciones y
Sociedades Mutualistas de Seguros, Ley Federal de Instituciones de Fianzas, Ley para Regular las
Agrupaciones Financieras, Ley de Ahorro y Crédito Popular, Ley de Inversión Extranjera, Ley del Impuesto
sobre la Renta, Ley del Impuesto al Valor Agregado y del Código Fiscal de la Federación], published in the
Federal Register on 18 July 2006, applicable to the Federal Fiscal Code
(Financial Leasing)
1.ENTRY INTO FORCE OF THE DECREEThe provisions listed below will enter into force on the day after their
publication in Federal Register:
I. .............................................................................................................................
II. ............................................................................................................................
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III. ...........................................................................................................................
ENTRY INTO FORCE OF THE AMENDMENTS TO THE INCOME TAX LAW, VALUE-ADDED TAX LAW, AND
FEDERAL FISCAL CODE
IV. Articles Nine, Ten, and Eleven of this Decree.
FINANCIAL LEASING AND FACTORING TRANSACTIONS
As of the effective date referred to in this Article, financial leasing and factoring transactions will not be
considered to be reserved for financial leasing companies and financial factoring companies; hence, any
person may enter into such transactions as a financial lessor or factoring agent, without the authorization of
the Ministry of the Treasury and Public Credit referred to in Article 5 of the General Law of Lending
Organizations and Ancillary Activities.
NONBANK BANKS AS TRUSTEES
Nonbank banks [sociedades financieras de objeto limitado] may continue to act as trustees in the trusts
referred to in Article 395 of the General Law on Negotiable Instruments and Credit Transactions until the
authorizations issued to them by the Ministry of the Treasury and Public Credit have expired, in accordance
with Article 103 (IV) of the Banking Institutions Law. In the latter case, if they adopt the multiple purpose
financial institution modality, they may carry out transactions as trustees.
2.PROVISIONS APPLICABLE TO INDIVIDUALS OR ENTITIES THAT ENTER INTO FINANCIAL LEASING AND
FACTORING TRANSACTIONS WITHOUT AUTHORIZATION FROM THE MINISTRY OF THE TREASURY AND
PUBLIC CREDITAs of the effective date of the provisions referred to in Transition Article One of this Decree,
persons that enter into financial leasing transactions as financial lessors or into factoring transactions as
factoring agents without having the authorization from Ministry of the Treasury and Public Credit referred to
in Article 5 of the General Law of Lending Organizations and Ancillary Activities will be subject to the provisions
of the General Law on Negotiable Instruments and Credit Transactions that apply to said transactions. The
rules set forth in the General Law of Lending Organizations and Ancillary Activities regarding financial leasing
companies and factoring companies will not apply to such persons.
In the financial leasing and financial factoring agreements entered into by the persons referred to in this
Article, said persons must expressly state that they do not have the authorization of the Ministry of the
Treasury and Public Credit set forth in Article 5 of the General Law of Lending Organizations and Ancillary
Activities and that, except in the case of regulated multiple purpose financial institutions, they are not subject
to the oversight of the National Banking and Securities Commission. The same statement must be included in
information released by said persons to promote their services.
3.PROVISIONS THAT WILL ENTER INTO FORCE SEVEN YEARS AFTER THE PUBLICATION OF THIS DECREEThe
amendments to Articles 5, 8, 40, 45 Bis 3, 47, 48, 48-A, 48-B, 78, 96, 97, 98 and 99; the repeal of Articles 3 and
48 and of Title Two, Chapter II, which includes Articles 24 through 38; and the repeal of Title Two, Chapter II
Bis, which includes Articles 45-A through 45-T of the General Law of Lending Organizations and Ancillary
Activities set forth in Article Two of this Decree will enter into force seven years of the publication of this
Decree in the Federal Register.
As of the date on which the amendments and repeals indicated in the preceding paragraph enter into force,
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the authorizations granted by the Ministry of the Treasury and Public Credit for incorporating and operating
financial leasing companies and financial factoring companies will become ineffective by operation of law.
Consequently, legal entities that have the status of such companies will cease to be auxiliary lending
organizations.
The fact that, in accordance with the preceding paragraph, the respective authorizations have become
ineffective does not mean that the legal entities indicated in said paragraph will be required to dissolve and
liquidate. Nevertheless, to continue operating they must:
I. Amend their corporate bylaws to eliminate any express reference to their being, or reference on the basis of
which it could be inferred that they are, auxiliary lending organizations and authorized by the Ministry of the
Treasury and Public Credit to be incorporated and to operate as such.
II. Submit to the Ministry of the Treasury and Public Credit, no later than on the date on which the
amendments and repeals set forth in paragraph one of this Article enter into force, the public instrument in
which the amendment to their bylaws referred to in the preceding paragraph is recorded, with the data of the
respective registration at the Public Registry of Commerce [Registro Público de Comercio].
Legal entities that do not comply with (II) above will, by operation of law, begin a process of dissolution and
liquidation, with no need for an agreement to be taken by the General Shareholders’ Meeting.
The Ministry of the Treasury and Public Credit, irrespective of whether the requirements set forth in the
preceding paragraphs are complied with, will publish an announcement in the Federal Register to the effect
that the authorizations referred to in this Article have become ineffective.
The entry into force of the amendments and the repeal to which this Transition Article refers will not affect
the existence and validity of agreements signed before the effective date of said amendments and repeal by
legal entities that were classified as financial leasing companies and financial factoring companies, nor will said
amendments and repeal constitute a reason for ratifying or confirming those agreements. Nevertheless, as of
the effective date indicated in this Article, the lease and financial factoring agreements referred to in this
paragraph will be governed by the corresponding provisions of the General Law on Negotiable Instruments
and Credit Transactions.
In financial leasing and financial factoring agreements into which legal entities enter after the date on which,
in accordance with this Article, the respective authorizations granted to them by the Ministry of the Treasury
and Public Credit become ineffective, the legal entities must expressly indicate that they do not have
authorization from the Ministry of the Treasury and Public Credit. In addition, except in the case of regulated
multiple purpose financial institutions, they must also indicate that they are not subject to the oversight of the
National Banking and Securities Commission. The same statement must be included in information released by
said legal entities to promote their services.
4.PROCESSING REQUESTS FOR AUTHORIZATION FROM FINANCIAL LEASING COMPANIES AND FINANCIAL
FACTORING COMPANIESThe Ministry of the Treasury and Public Credit will only process requests for
authorization to incorporate and operate financial leasing companies and financial factoring companies
pursuant to the General Law of Lending Organizations and Ancillary Activities filed before the date on which
this Decree is published in the Federal Register. Any authorizations granted will be in force until the seventh
anniversary of the publication of this Decree in the Federal Register and will be subject to the terms set forth
in the preceding Article.
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7.TRANSACTIONS BY FINANCIAL LEASING COMPANIES, FINANCIAL FACTORING COMPANIES AND NONBANK
BANKSFinancial leasing companies, financial factoring companies and nonbank banks that intend to enter into
financial leasing, financial factoring, and lending transactions before the seventh anniversary of the publication
of this Decree in the Federal Register without abiding by the rules of the General Law of Lending Organizations
and Ancillary Activities and of the Banking Institutions Law that are applicable to them must:
I. Agree in a shareholders’ meeting that the financial leasing, financial factoring, and lending transactions into
which said legal entities enter as lessors, factoring agents, or lenders will be subject to the rules of the General
Law on Negotiable Instruments and Credit Transactions and, as the case may be, to those that apply to
multiple purpose financial institutions set forth in the General Law of Lending Organizations and Ancillary
Activities;
II. Amend their corporate bylaws, in order to eliminate, if applicable, any express reference to their being, or
reference on the basis of which it could be inferred that they are, auxiliary lending organizations or nonbank
banks; that they are authorized by the Ministry of the Treasury and Public Credit; that they are subject to the
oversight of the National Banking and Securities Commission and their organization and operations are
governed by said Law or by the Banking Institutions Law, unless the case set forth in the penultimate
paragraph of Article 87-B of the General Law of Lending Organizations and Ancillary Activities applies to them;
and
III. Submit to the Ministry of the Treasury and Public Credit the public instrument in which the minutes of the
shareholders’ meeting set forth in (I) and the bylaws amendments referred in (II) above are recorded,
including the information pertaining to the respective registration at the Public Registry of Commerce.
The authorization granted by the Ministry of the Treasury and Public Credit, if applicable, for the
incorporation, operation, and organization of the financial leasing company, financial factoring company, or
nonbank bank in question will become ineffective starting on the day after the bylaws amendment set forth in
(II) of this Article is recorded at the Public Registry of Commerce. Nevertheless, this will not constitute a cause
for the legal entity to begin a process of dissolution and liquidation. The Ministry of the Treasury and Public
Credit will publish an announcement in the Federal Register to the effect that the authorization has become
ineffective.
The existence or validity of agreements signed by financial leasing companies, financial factoring companies,
or nonbank banks before the date on which, in accordance with this Article, the aforementioned
authorizations become ineffective will not be affected, nor will they be required to be ratified or confirmed.
In the financial leasing, financial factoring, and lending agreements into which the legal entities referred to in
this Article enter after the date on which the authorization of the Ministry of the Treasury and Public Credit
becomes ineffective, said legal entities must expressly state that they do not have authorization from the
Ministry of the Treasury and Public Credit. In addition, except for regulated multiple purpose financial
institutions, they must state that they are not subject to the oversight of the National Banking and Securities
Commission. The same statement must be included in information released by the legal entities indicated in
the first paragraph of this Article to promote their services.
8.AUTHORIZATIONS GRANTED BY THE MINISTRY OF THE TREASURY AND PUBLIC CREDITAs long as the
authorizations granted by the Ministry of the Treasury and Public Credit have not been revoked or have not
become ineffective, financial leasing companies, factoring companies, and nonbank banks will, as applicable,
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continue to be subject to the rules of the General Law of Lending Organizations and Ancillary Activities, of the
Banking Institutions Law, and other provisions that in accordance with said laws apply to them, as well as to
other provisions issued by the aforementioned Ministry to ensure the liquidity, solvency, and stability of said
entities.
12.SHARES OF BANKING INSTITUTIONS AND BROKERAGE HOUSESBanking institutions and brokerage houses
that own shares representing the capital stock of financial leasing companies and financial factoring
companies whose authorization becomes ineffective by this Decree may keep said shares provided that those
companies assume the legal status of multiple purpose financial institutions.
Banking institutions that own shares representing the capital stock of nonbank banks whose authorization
becomes ineffective because of this Decree may keep said shares provided that the nonbank banks assume
the legal status of multiple purpose financial institutions.
15.RURAL FINANCIAL INTERMEDIARIESMultiple purpose financial institutions are considered rural financial
intermediaries for the purposes of the Founding Law of Financiera Rural [Ley Orgánica de la Financiera Rural].
16.AUTHORIZATION FOR NONBANK BANKS TO PURSUE BROAD PURPOSESAfter the date on which this
Decree enters into force, the Ministry of the Treasury and Public Credit may authorize nonbank banks that
request such authorization to pursue broad corporate purposes, including to enter into all credit transactions
set forth in Article 46 of the Banking Institutions Law and financial leasing and financial factoring transactions
and to abide by the regulations of the Ministry and those of the National Banking and Securities Commission,
as well as to use the corresponding name.
For such purposes, the Ministry of the Treasury and Public Credit may grant authorization for financial
factoring and leasing companies that request such authorization to change their corporate form to that of
nonbank banks. Said entities will continue to be regulated.
The regulations conducted and the authorization granted in accordance with the preceding paragraphs will
become ineffective by operation of law three years after the date on which this Decree enters into force, and
the legal entities that have obtained said authorization starting on this date will be subject to Transition
Articles Three and Five of this Decree.
TRANSITION ARTICLES of the Decree Amending, Enacting and Repealing Various Provisions of the Federal
Fiscal Code; of the Income Tax Law, the Assets Tax Law, and the Special Tax on Production and Services Law;
of the Federal Law on the Tax on New Automobiles, and of the Federal Law of Procedures of Administrative
Litigation, published in the Federal Register on 27 December 2006 [Decreto por el que se reforman,
adicionan y derogan diversas disposiciones del Código Fiscal de la Federación; de las leyes de los Impuestos
sobre la Renta, al Activo y Especial sobre Producción y Servicios; de la Ley Federal del Impuesto sobre
Automóviles Nuevos y de la Ley Federal de Procedimiento Contencioso Administrativo], applicable to the
Federal Fiscal Code
1.ENTRY INTO FORCEThis Decree will enter into force on 1 January 2007.
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TRANSITION PROVISION OF THE FEDERAL FISCAL CODE of the Decree Amending, Enacting and Repealing
Various Provisions of the Federal Fiscal Code; of the Income Tax Law, the Assets Tax Law, and the Special
Tax on Production and Services Law; of the Federal Law on the Tax on New Automobiles, and of the Federal
Law of Procedures of Administrative Litigation, published in the Federal Register on 27 December 2006
2.REVOCATION OF FAVORABLE RULINGS TO REQUESTS SUBMITTED BEFORE 1 JANUARY 2007If a private
party submits the corresponding request to the Tax Administration Service, and states his agreement to said
Service, the latter will be authorized to revoke favorable letter rulings to requests issued in accordance with
Article 34 of the Federal Fiscal Code in force, and of which notification has been given, before the entry into
force of this decree.
A revocation issued in accordance with this Article will not take effect retroactively.
TRANSITION ARTICLE of the Decree Amending, Adding to, and Repealing Several Provisions of the Income
Tax Law, of the Federal Fiscal Code, of the Special Tax on Production and Services Law, and of the Value
Added Tax Law, and Establishing the Employment Subsidy [Decreto por el que se reforman, adicionan y
derogan diversas disposiciones de la Ley del Impuesto sobre la Renta, del Código Fiscal de la Fede­ra­ción,
de la Ley del Impuesto Especial sobre Producción y Servicios y de la Ley del Impuesto al Valor Agregado, y se
establece el Sub­si­dio para el Empleo], published in the Federal Register on 1 October 2007
ONE-OF-ONE- ENTRY INTO FORCE
This Decree will enter into force on 1 January 2008, except Article 109 (XXVI) of the Income Tax Law, which will
enter to force on the day following the publication of this Decree in the Federal Register.
TRANSITION PROVISIONS OF THE FEDERAL FISCAL CODE of the Decree Amending, Enacting, and Repealing
Several Provisions of the Income Tax Law, of the Federal Fiscal Code, of the Special Tax on Production and
Services Law, and of the Value Added Tax Law, and Establishing the Employment Subsidy, published in the
Federal Register on 1 October 2007
5.TRANSITION PROVISIONS APPLICABLE TO THE FEDERAL FISCAL CODEThe provisions set forth below will
apply to the modifications referred to in Article Three of this Decree:
PROVISIONS TO FACILITATE COMPLIANCE OF TAX OBLIGATIONS BY INDIVIDUALS AND LEGAL ENTITIES WITH
INCOME OF UP TO $4,000,000 IN 2007
I. Through general rules issued within ninety days after the entry into force of this Decree, the federal
executive must issue measures related to the administration, control, form of payment, and procedures set
forth in tax provisions to facilitate compliance of obligations by individual taxpayers with entrepreneurial and
professional activities and legal entities whose income did not exceed $4,000,000.00 in fiscal year 2007.
UPDATE OF AMOUNTS SET FORTH IN THE FEDERAL FISCAL CODE
II. For the purposes of Article 17-A, paragraph six, of the Federal Fiscal Code, the amounts set forth in Article
90 of the same Code will be considered to have been last updated in July 2007.
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ISSUING GENERAL RULES RELATIVE TO ENTITIES AUTHORIZED TO RECEIVE DONATIONS
III. Within 90 days following the entry into force of this Decree, the Tax Administration Service must issue
general rules related to entities authorized to receive tax-deductible donations pursuant to the Income Tax
Law in which the Service establishes information-provision rules that must be complied with by said entities.
TRANSITORY ARTICLE of the Executive Order amending and adding several provisions to the Fiscal Code of
the Federation and the Law of Credit Institutions, as published in the Federal Register on July 1, 2008
SOLE- EFFECTIVENESS
This Executive Order shall become effective on the day after its publication in the Federal Register.
TRANSITORY ARTICLE of the Decree Amending and Adding to Several Provisions of the Federal Fiscal Code
and the Tax Administration Service Law [Decreto por el que se reforman y adicionan diversas disposiciones
del Código Fiscal de la Federación y de la Ley del Servicio de Administración Tributaria] published in the
Federal Register on 6 May 2009
ONE OF ONE- ENTRY INTO FORCE
This Decree shall enter into force the day following its publication in the Federal Register.
TRANSITORY ARTICLE of the Decree amending and adding various provisions of the Federal Fiscal Code and
the Income Tax Law [Decreto por el que se reforman y adicionan diversas disposiciones del Código Fiscal de
la Federación y de la Ley del Impuesto sobre la Renta] published in the Federal Register on 4 June 2009
ONE OF ONE- ENTRY INTO FORCE
This decree shall enter into force on the day following its publication in the Federal Register.
TRANSITION ARTICLE of the Decree that Amends, Adds and Repeals various Provisions of the Income Tax
Law; the Cash Deposits Tax Law; the Value Added Tax Law; the Federal Fiscal Code; the Decree that
establishes which obligations might be denominated in investment units and adds various provisions to the
Federal Fiscal Code and the Income Tax Law, published in the Federal Register in April 1, 1995. Decree
published in the Federal Register on December 7, 2009, in force as of January 1, 2010
SOLE- ENTRY INTO FORCE
This Decree shall enter into force as of January 1, 2010.
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TEMPORARY PROVISIONS OF THE FEDERAL FISCAL CODE of the Decree that Amends, Adds and Repeals
various Provisions of the Income Tax Law; the Cash Deposits Tax Law; the Value Added Tax Law; the Federal
Fiscal Code; the Decree that establishes which obligations might be denominated in investment units and
adds various provisions to the Federal Fiscal Code and the Income Tax Law, published in the Federal Register
in April 1, 1995. Decree published in the Federal Register on December 7, 2009, in force as of January 1, 2010
10.TRANSITION PROVISIONS APPLICABLE TO THE FEDERAL FISCAL CODEIn connection with the amendments
referred to in Article Ninth of this Decree, the following shall be abided by:
AMENDMENTS, ADDITIONS AND REPEALS THAT SHALL ENTER INTO FORCE AS OF JANUARY 1, 2011
I. Amendments to Articles 22, sixth paragraph; 29, 29-A (II), (VIII), (IX), and second and third paragraphs; 29-C,
heading of the first paragraph, second and third paragraphs; 32-B (VII), 32-E; 81 (X); 82 (X); 84-G; and 113,
heading and (III); additions to Articles 29-C, third paragraph so that the current third and fourth paragraphs
become fourth and fifth paragraphs; 63, with a sixth paragraph; 81 with (XXXII), (XXXIII) and (XXXV); 82 with
(XXXII), (XXXIII) and (XXXV); 84-A with (X); 84-B with (X); 84-I; 84-J; 84-K; 84-L and 109, first paragraph with (VI),
(VII) and (VIII); and the repeal of the fifth paragraph of Article 29-C of the Federal Fiscal Code shall enter into
force as of January 1, 2011.
USE OF PRINTED TAX INVOICES
II. Taxpayers who have invoices printed by establishments authorized by the Tax Administration Service,
through the effective date of the amendment to Article 29 of the Federal Fiscal Code, may continue to use
them until their expiry date. Therefore, they may be used by the purchaser of the goods or services covered by
such invoices, to carry out the deductions or credits he is entitled to in accordance with tax provisions. After
the expiry date, the unused invoices shall be cancelled in accordance with the Regulations of such Code.
FACILITATING ADMINISTRATIVE MEASURES FOR TAX INVOICES
III. For purposes of (I) of this Article, the Tax Administration Service, through general rules, may establish
facilitating administrative measures concerning tax verification, so that taxpayers may verify the transactions
they carry out pursuant to the tax provisions, complying with Articles 29 and 29-A of the Federal Fiscal Code.
INFORMATION TO BE PROVIDED BY THE NATIONAL INSTITUTE FOR STATISTICS AND GEOGRAPHY TO
MEXICO’S CENTRAL BANK
IV. For purposes of the provisions of Article 20-Ter of the Federal Fiscal Code, as of the entry into force of
Article 59 (III) of the Law for the National System of Statistic and Geographic Information, the National
Institute for Statistics and Geography shall provide to Mexico’s Central Bank the levels of the National
Consumer Price index for the first fortnight of the month, on the 17th day of such month and of the second
fortnight of the month on the 2nd day of the following month.
INFORMATION TO BE PROVIDED BY THE TAX AUTHORITIES TO THE HOUSE OF REPRESENTATIVES
For purposes of Article 69 of the Federal Fiscal Code, the tax authorities shall provide the House of
Representatives the information requested by the latter per economic activity, without names or data that
may allow the individual identification of the taxpayer. The foregoing shall apply as long as the House itself
does not establish measures guaranteeing the confidentiality of the taxpayers’ information.
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TRANSITION ARTICLES of the Decree amending, adding and repealing various provisions of the Federal
Economic Competition Law, the Federal Criminal Code and the Federal Fiscal Code, published in the Federal
Register in May 10, 2011, applicable to the Federal Fiscal Code
1.ENTRY INTO FORCEThis decree shall enter into force on the day next to the publication thereof in the
Federal Register, excepting the provisions of transition articles third, fourth and sixth that follow.
7.REPEAL OF PROVISIONS CONTRAVENING THIS DECREEAny provisions contravening the provisions of this
Decree are hereby repealed.
TRANSITION ARTICLES of the Decree amending, enacting and repealing various provisions of the Federal
Fiscal Code, published in the Federal Register in December 12, 2011
1.ENTRY INTO FORCEThis Decree shall enter into force in January 1, 2012.
2.AMENDMENT TO THE TENTH PARAGRAPH OF ARTICLE 17-D OF THE FEDERAL FISCAL CODE, APPLICABLE TO
CERTIFICATES OF ADVANCED ELECTRONIC SIGNATUREAmendments to the tenth paragraph of article 17-D of
the Federal Fiscal Code shall apply to certificates of advanced electronic signature issued after the entry into
force of this Decree.
Notwithstanding the provisions of the preceding paragraph, the certificates referred to therein may become
invalid pursuant the provisions of article 17-H of the Federal Fiscal Code.
3.PROVISIONS GOVERENING TAX INVOICES THAT SHALL PREVAIL OVER THOSE SET FORTH IN OTHER
FEDERAL TAX LAWSAs of January 1, 2012, the provisions set forth in the Federal Fiscal Code concerning tax
invoices shall prevail over those governing tax invoices established in federal tax statutes however, any aspect
thereof other than the requirements to be met by tax invoices shall not be altered by the provisions of this
Decree.
In addition, the following shall be abided by:
REFERENCES IN THE INCOME TAX LAW TO INVOICE, INVOICES, PROOF OF PAYMENT, DOCUMENTATION,
SUPPORTING DOCUMENTATION, DOCUMENTATION COMPLIANT WITH TAX PROVISIONS, RECEIPTS OR
RECEIPT OF FEES
I. References in the Income Tax Law to invoice, invoices, proof of payment, documentation, supporting
documentation, documentation compliant with tax provisions, receipts or receipt of fees, contained in articles
18(I)(a) and II; 20(IX); 31(III) first paragraph, (VI), (VII) first paragraph, (IX) second paragraph, (XIX) first and
second paragraphs, (XXIII)(b)(4) second paragraph; 32(V), second, third and fifth paragraphs, (XXVII) second
paragraph; 36, fifth paragraph; 81, sixth paragraph; 82(III); 83, seventh paragraph; 84(I), (II) and its second and
third paragraphs; 86(II); 101(II) and (V); 102, first paragraph; 106, sixth paragraph; 109(XIII) and (XXVIII) first
paragraph; 121(IV); 125(I), second paragraph, and (VIII); 133(III); 139(III) and (IV) second paragraph; 140, third
paragraph; 145(III) and second paragraph thereof; 172(IV) first paragraph, (IX), (X) second paragraph, and (XV);
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176 third paragraph; 183, fourth paragraph; and 186, fourth paragraph, shall be understood to be made to tax
invoices governed by the Federal Fiscal Code, except in cases of travel allowances and expenses incurred
abroad, where the references to supporting documentation shall survive. References to sale notes shall be
understood to be made to simplified invoices, set forth in article 29-C of the Federal Fiscal Code.
TAXPAYERS WHO SHALL NOT CEASE TO BE SUBJECT TO TAX UNDER THE REGIME FOR SMALL TAXPAYERS
II. For purposes of article 139(IV), third paragraph, of the Income Tax Law, taxpayers receiving payments by
means of wire transfers through mobile telephones, credit cards, debit cards, services cards or electronic
wallets authorized by the Tax Administration Service, shall not cease to be subject to tax under the regime for
small taxpayers.
REFERENCES IN THE INCOME TAX LAW TO TRANSFERS BETWEEN ACCOUNTS IN BANKING INSTITUTIONS OR
BROKERAGE HOUSES
III. When the Income Tax Law refers to transfers between accounts in banking institutions or brokerage
houses, including those owned by the taxpayer, such reference shall be deemed to encompass electronic
transfers of funds from the taxpayer’s accounts in institutions that are members of the financial system and
entities authorized for that purpose by Mexico’s Central Bank.
REQUIREMENTS TO BE MET BY THE LIST TO BE DELIVERED BY INTEGRATING ENTERPRISES TO THEIR
MEMBER INTEGRATED ENTERPRISES
The list of transactions to be delivered by integrating enterprises to their member integrated enterprises,
pursuant to article 84(II) and the second and third paragraphs thereof, of the Income Tax Law, shall meet the
requirements for tax invoices, described in article 29-B(I)(a) of the Federal Fiscal Code.
REFERENCES TO RECEIPTS OR INVOICES IN THE SINGLE RATE BUSINESS TAX LAW
IV. References to receipts or invoices made in articles 6(IV), first paragraph, and 18(II) of the Single Rate
Business Tax Law shall be understood to be made to tax invoices, described in the Federal Fiscal Code.
Likewise, the reference to supporting documentation which must satisfy tax requirements, made in article 17,
seventh paragraph of such law, shall be understood to be made to simplified tax invoices, set forth in article
29-C of the same Code.
REFERENCES IN THE VALUE ADDED TAX LAW TO INVOICE, INVOICES, DOCUMENT OR DOCUMENTATION
V. References in articles 1-C(III) first paragraph; 5(II); 32(III) and (V) first paragraph, and 33, first paragraph of
the Value Added Tax Law, to invoice, invoices, document or documentation shall be understood to be made to
tax invoices, described in the Federal Fiscal Code. In the case of the reference to supporting documents or
documentation provided in article 2-C, sixth and seventh paragraphs of such law, such reference shall be
deemed to be made to simplified tax invoices, described in article 29-C of the Federal Fiscal Code.
REFERENCE TO MONTHLY ACCOUNT STATEMENTS IN THE VALUE ADDED TAX LAW
The reference to monthly account statements where the amounts collected in the preceding month will be
described, made in article 1-C of said law, shall be understood to be made to the monthly list where the
amounts collected in the preceding moth shall be described.
REFERENCES IN THE LAW OF THE SPECIAL TAX ON PRODUCTION AND SERVICES REGARDING INVOICES OR
DOCUMENT SUPPORTING A TRANSFER OF PROPERTY
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VI. References in articles 4(III); 8(I)(d) and (IV)(d) second paragraph; and 19(II) first and second paragraphs and
(VI) of the Law of the Special Tax on Production and Services regarding invoices or document supporting a
transfer of property shall be understood to be made to tax invoices described in the Federal Fiscal Code.
REFERENCES TO SUPPORTING DOCUMENTATION AND DOCUMENT COVERING A TRANSFER OF PROPERTY IN
THE FEDERAL LAW ON NEW AUTOMOBILES
VII. References to supporting documentation and document covering a transfer of property made in articles
9(III) and 13, first paragraph of the Federal Law on New Automobiles shall be understood to be made to tax
invoices set forth in the Federal Fiscal Code.
4.UPDATE OF PENALTIES AND AMOUNTS SET FORTH IN THE CUSTOMS LAWFor purposes of the update of
penalties and amounts in domestic currency, pursuant to article 70, last paragraph in connection with article
17-A, sixth paragraph, of the Federal Fiscal Code, it shall be understood that the update of such amounts was
performed for the last time in July, 2003, as described in Annex 2 of the General Foreign Trade Rules for 2003
[Anexo 2 de las Reglas de Carácter General en Materia de Comercio Exterior para 2003], published in the
Federal Register in April 28, 2003, as amended by the ruling published in the Federal Register as well in July 29,
2003; and that the last National Consumer Price Index used for such update corresponded to May 2003.
5.UPDATE OF AMOUNTS SET FORTH IN THE CUSTOMS LAWFor purposes of article 70, last paragraph, of the
Federal Fiscal Code, the amounts set forth in articles 16-A and 16-B of the Customs Law shall be updated in
accordance with the provisions of the seventh paragraph of article 17-A of said Code.
6.FIRST UPDATE OF PENALTIES AND AMOUNTS SET FORTH IN THE CUSTOMS LAWThe first update of the
penalties and the amounts set forth in the Customs Law performed in accordance with the amendments to
article 70 of the Federal Fiscal Code provided by this Decree shall enter into force in January 1, 2012; and in
the calculation thereof, the period between the last month the National Consumer Price Index of which was
used to calculate the last update and the month immediately preceding the entry into force of this Decree
shall be considered. For these purposes, the update factor shall be obtained pursuant to the provisions of the
sixth paragraph of article 17-A of said Code.
7.OFFENSES COMMITTED PRIOR TO THE ENTRY INTO FORCE OF THIS DECREEOffenses governed by the
Federal Fiscal Code committed prior to the entry into force of this Decree shall be subject to the statutes of
limitations and the rules governing such statutes in force at the time the relevant offense is committed. As a
result, for those offenses, the date when the Ministry of Finance and Public Credit learns about the relevant
offense and the offender shall still be considered to be the issuance date of the Tax Administration Service’s
Technical Accounting Opinion [Dictamen Técnico Contable]
8.ENTRY INTO FORCE OF THE AMENDMENTS TO ARTICLE 100 OF THE FEDERAL FISCAL CODEAmendments to
article 100 of this Code, concerning the statute of limitations of criminal actions, shall enter into force in
August 31, 2012.
TRANSITORY ARTICLES of the Decree that amends, enacts and repeals various provisions of the Federal
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Fiscal Code, published in the Federal Register on December 9, 2013, in force as of January 1, 2014
1.ENTRY INTO FORCEThis Decree shall enter into force on January 1, 2014, except as provided in the following
transitory article.
2.PROVISIONS RELATED TO THE AMENDMENTS CONTAINED IN THIS DECREEWith regard to the amendments
described in the Sole Article of this Decree, the following shall be abided by.
OBLIGATIONS THAT SHALL BE MET UNDER THE CONDITIONS AND WITHIN THE TERMS SET FORTH IN THE
PROVISIONS IN FORCE THROUGH DECEMBER 31, 2013
I. Obligations derived from current articles 22, sixth paragraph, and 32A of the Federal Fiscal Code, as well as
articles 14 of the Regulations thereof and 25(VII) of the Income Tax Law, that arose from the occurrence of the
legal situations described therein during the validity thereof shall be met under the conditions and within the
terms described in the provisions in force through December 31, 2013.
The tax authorities may exercise the review powers set forth in article 42(IV) of this Code, in force through
December 31, 2013, with regard to fiscal years in which taxpayers were required to file reports by registered
public accountants, pursuant to the legal provisions in force through that date.
LEGAL PROVISIONS RENDERED INEFFECTIVE
II. Any legal provisions contravening this Decree are hereby rendered ineffective.
ISSUANCE OF AMENDMENTS TO THE REGULATIONS RELATED TO THE PROVISIONS OF THIS DECREE
III. Within 90 days following the entry into force of this Decree, the Executive Branch shall issue the
amendments corresponding to the Regulations of the provisions that are the subject matter of this Decree.
PHASED ENTRY INTO FORCE OF OBLIGATIONS
With regard to the provisions of article 28(III) and (IV) of the Federal Fiscal Code, the Regulations thereof and
the general rules issued by the Tax Administration Service shall provide for the phased entry into force of the
obligations described therein, differentiating among the kinds of taxpayers, considering the technological
coverage in each region of the country, and beginning with taxpayers keeping simplified accounting records.
REFERENCES DEEMED TO BE MADE TO DIGITAL TAX INVOICES THROUGH THE INTERNET
IV. Any reference in the Federal Fiscal Code to digital tax invoices through the Internet shall be deemed to
include any tax invoice issued in accordance with provisions in force, with regard to fiscal year 2013 and prior
years. Likewise, any reference to tax invoices in statutes, regulations and any other applicable provisions shall
be deemed to be made to digital tax invoices through the Internet.
WARNING TO OR SUSPENSION OF PUBLIC ACCOUNTANTS FOR BREACHES TO TAX PROVISIONS
V. In accordance with the powers conferred by article 52, third paragraph, of the Federal Fiscal Code in force
through the entry into force of this Decree, the tax authorities may warn or suspend registered public
accountants at any time by reason of a breach to the tax obligations in force through that date.
REQUESTS FOR AUTHORIZATION TO DISPOSE OF SHARES AT TAX COST FILED BEFORE 1-I-2014
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VI. Requests for authorization to dispose of shares at their tax cost, described in article 25 of the Income Tax
Law in force through December 31, 2013 and submitted prior to January 1, 2014, shall be processed in
accordance with the provisions in force prior to the entry into force of this Decree.
ENTRY INTO FORCE OF ARTICLE 17-K(I) OF THE FEDERAL FISCAL CODE
VII. The provisions of article 17K(I) of this Code shall enter into force for legal entities on June 30, 2014. For
individuals, they shall enter into force on January 1, 2015.
Up until the entry into force of the provisions of article 17-K(I), notifications that have to be made in the tax
mailbox shall be made pursuant to the provisions of article 134 of this Code.
RENEWAL IN 2014 OF PUBLIC ACCOUNTANT’S REGISTRATION
VIII. The registration described in article 52(I) shall be renewed in year 2014.
STRUCTURE TO EASE PRODUCTION OF PROOF BY INDIVIDUALS AND LEGAL ENTITIES ACQUIRING WASTE
AND MATERIALS FOR THE RECYCLING INDUSTRY
IX. The Tax Administration Service, no later than thirty business days counted from the entry into force of this
Decree, shall implement through general rules a structure to ease production of proof for tax purposes for
individuals and legal entities acquiring waste and materials of the recycling industry, which shall expressly
include the following:
a) The subjects of the structure shall be individuals and legal entities acquiring waste and materials of the
recycling industry to be used as inputs in their industrial activity, collection, disposition, commercialization or
industrialization, regardless of their presentation, physical transformation or the name or description used in
the tax invoice, from individuals whose sole activity is the collection of waste and materials of the recycling
industry for first-hand sale and who do not have a fixed establishment.
b) The obligation for acquirers of waste and materials of the recycling industry to enroll in the Federal
Taxpayer Registry the individuals who sell them such goods, provided that such persons’ sole activity is to
collect waste and materials of the recycling industry for first-hand sale and they do not have a fixed
establishment. The requirements for enrollment and the goods that shall be considered waste and materials
of the recycling industry shall be set forth by the Tax Administration Service in general rules.
c) In order to prove an expense for the acquisition of waste and materials of the recycling industry, it shall be
required that digital tax invoices be issued by third parties, authorized by the Tax Administration Service or by
such agency itself.
d) The obligation to withhold Value Added Tax under the terms and conditions set forth in the Value Added
Tax Law.
e) The obligation to withhold Income Tax at the 5% rate upon the amount of the purchase. Such withholding
may be considered definitive.
f) The obligation to pay tax withholdings simultaneously with the estimated tax payment for the period in
which the purchase of waste and materials for recycling is executed.
g) In cases of payments that are items of income for individuals derived from first-hand sales of waste and
materials of the recycling industry, it shall be required that tax invoices be issued and delivered to the persons
receiving such payments on the date when the relevant expense is made, which may be used as receipt of
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payment; and that the provisions of articles 29 and 29-A of the Federal Fiscal Code be met.
TERM OF THE STATUTE OF LIMITATIONS CONCERNING TAX LIABILITIES
X. The statute of limitations period described in the fifth paragraph of article 146 of the Federal Fiscal Code
shall apply to tax liabilities that were demanded since January 1, 2005.
In cases of tax liabilities that were due and payable prior to January 1, 2005, the Tax Administration Service
shall have a term of two years to collect, counted from the entry into force of this Decree, provided that such
liabilities were not contested in such period and, if so, the two-year term shall be suspended.
The application of this section shall not result in administrative liability for the civil servants in charge of the
execution and collection of tax liabilities, provided that they execute the corresponding collection measures.
TRANSITORY ARTICLES of the DECREE that amends and enacts various provisions of the Federal Penal Code,
the Federal Code of Penal Procedure, the Federal Law against organized crime, the Federal Fiscal Code and
the Federal Law on Extinction of Ownership, which implements the provisions of article 22 of the Political
Constitution of the United Mexican States, published in the Federal Register in March 14, 2014
1.ENTRY INTO FORCEThis Decree shall enter into force on the day following its publication in the Federal
Register.
TRANSITORY ARTICLE of the Decree amending, adding and derogating a number of provisions of the Income
Tax Law, the Special Production and Service Tax Law, the Federal Fiscal Code and the Federal Budget and
Tax Accountability Law published in the Official Gazette of the Federation on November 18, 2015, in force as
from January 1, 2016
SOLE.INCEPTION OF THE EFFECTIVE TERMThis Decree will enter into effect on January 1, 2016.
.............................
TRANSITORY PROVISIONS O THE FEDERAL FISCAL CODE
7.TRANSITORY PROVISIONS APPLICABLE TO FFCIn relation to the amendments referred to in Article Six of this
Decree, the following shall apply:
I. Nacional Financiera, Sociedad Nacional de Crédito, Institución de Banca de Desarrollo, within a term not
exceeding 120 days as from the date when this Decree becomes effective, shall implement a program
facilitating the small and medium companies access to loans granted by the multiple-banking institutions,
whereby guaranties for the payment of credits granted by such institutions to small and medium companies
with a sufficient credit rating, capacity and credit feasibility shall be authorized.
For purposes of the foregoing paragraph, Nacional Financiera shall develop, in coordination with the multiple
banking institutions, a credit rating system determining the feasibility and credit capacity of the small and
medium companies, under a financial model. Credit rating may be notified to the multiple-banking institutions
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by Nacional Financiera, which shall additionally make the small and medium companies aware that according
to the result of such rating, they may be eligible to obtain a loan through any of the participating
multiple-banking institutions.
The Tax Administration Service must provide Nacional Financiera, the information on the small and medium
companies allowing the generation of the credit rating, according to the guidelines agreed between both
entities.
The Tax Administration Service must obtain the consent from the small and medium companies to be able of
delivering the information referred to in the foregoing paragraph, therefore, such disclosure of information
shall not be considered within the prohibitions or restrictions indicated in article 69 of the Federal Fiscal Code.
Likewise, Nacional Financiera must obtain the express authorization from the small and medium companies to
request information on such small and medium companies to the credit information companies. Such
authorization may be obtained through the Tax Administration Service.
Nacional Financiera shall keep full confidentiality on the tax information of the taxpayers provided to the Tax
Administration Service.
II. In order to have the studies allowing assessing the best methods to promote the tax culture, specifically to
generate a culture so that purchasers of goods and services request the electronic invoices via Internet
corresponding to the abovementioned purchases, the Tax Administration Service must make, by itself or
through a higher education institution, a comparative study of experiences on prepaid payment cards to
accrue points, as well as for sweepstakes similar to the Tax Lottery, to determine the convenience or not of
establishing a prepaid payment card plan, whereby points are to be accrued according to the operation value
indicated in the abovementioned slips and where the points can be changed for cash, or any other method
promoting the use of the electronic invoice.
The indicated study must be disclosed to the Finance and Public Credit Commissions of both Chambers of the
Union Congress, not later than in September 2016.
III. The Tax Administration Service, in a term not exceeding thirty business days as from the time this Decree
becomes effective, shall implement an optional facility plan for the payment of the income tax and the value
added tax to individuals making handcraft through the general rules, expressly including as follows:
a)Subjects of the plan must be the individuals making and selling handcrafts, with annual income in the
immediately preceding fiscal year for up to 250 thousand pesos and of which 90% thereof result from selling
handcrafts. For taxpayers beginning activities, they may abide to this plan when they consider that in their first
fiscal year such amount shall not be exceeded.
b) The purchasers of handicrafts may enter in the federal taxpayers registry, the individual making and selling
handcrafts.
c) The individuals making and selling handcrafts may issue, through the purchasers of their products, the
electronic invoice via Internet, and to such end, the purchaser must use the services of an Internet Electronic
Invoice Issuance Service Provider. Purchasers indicated above must keep the electronic file in their accounting
documents and deliver the abovementioned persons a copy of the printed version of such invoice.
d) In the assumption referred to in the foregoing paragraph, purchasers of handcraft must withhold the value
added tax under the terms and the conditions set forth in the Value Added Tax Law. As regards the income
tax, they must withhold 5% of the total amount of the purchase made, withholding which shall be considered
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as final payment. Withholders must pay along with their provisional or final payment return, as the case may
be, corresponding to the fiscal year when such withholding is made, the withheld taxes.
e) Individuals indicated in item a) selling handcrafts to the general public may choose that purchasers do not
make the withholding referred to in item d), in which event they must pay the taxes corresponding to the
relevant period, applying the 5% rate on the amount of the issued invoice for purposes of the income tax, and
pay the value added tax under the terms and conditions set forth in the Value Added Tax Law.
For purposes of the foregoing paragraph, sales made with the general public shall be understood as those for
which the slips only including the requirements indicated in the general rules issued by the Tax Administration
Service are issued. The value added tax carryover shall not be expressly made in separate in any event.
f) Taxpayers indicated in item a) selling their handcrafts to taxpayers paying taxes within the Tax Incorporation
Regime, may choose for them to consider the payments received as salaries, and to such end, the purchasers
must determine the amount of the tax as set forth in Chapter I of Title IV of the Income Tax Law and comply
with the corresponding payment obligations.
g) Individuals making and selling handcrafts with income for up to two million pesos may be registered, issue
invoices and submit returns in accordance with the general rules issued by the Tax Administration Service to
such end, through trading companies or government entities fostering and supporting handcrafts.
TRANSITIONAL PROVISIONS of the Decree via which, the Federal Act to Prevent and Punish Crimes
Committed in relation to Hydrocarbons is issued; and various provisions of the Federal Code on Criminal
Procedures, of the Federal Criminal Code, Federal Law against Organized Crime, of the Federal Law on
Extinction of Dominion, regulated by Article 22 of the Political Constitution of the United Mexican States, of
the Federal Tax Code and of the National Code of Penal Procedures as published in the Official Gazette of
the Federation dated January 12, 2016, applicable to the Federal Tax Code are amended, supplemented and
repealed.
1.START OF EFFECTIVE PERIODThis Decree will come into effect on the day after its publication in the Official
Gazette of the Federation.
……………………………………………………………………………………………………………
3.LEGAL DESCRIPTION OF CRIMINAL CONDUCT From the entry into force of this Decree, where the Federal
Law to Prevent and Punish Crimes Committed in relation to Hydrocarbons should include a legal description of
criminal behavior, which in the previous Federal Criminal Code or Federal Tax Code was considered to be a
crime and that under these reforms, is called, punished or dealt with differently, provided that the conduct
and the actions meet the description that has now been set forth, will now be as follows:
I. In the initiated processes, where the accusatory conclusions have not yet been formulated, the Federal
Public Prosecutor will formulate them according to the resulting change in offense;
II. In those processes awaiting a ruling from the trial and appeal courts, the judge or the court, respectively
may implement the change of offense according to the conduct that has been proven and the methods of this;
and
III. The executive authority when applying any form of benefit for the sentenced party, will consider the
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penalties that have been imposed according to the change in offense, according to the corresponding
methods.
TRANSITIONAL PROVISION of the Decree via which the various provisions of the Law on Income Tax, the
Law on Value Added Tax, the Federal Tax Code and the Federal Law on Tax on New Cars are amended,
supplemented and waived, published in the Official Gazette of the Federation of November 30, 2016, in
effect from January 10, 2017.
ONE.START OF EFFECTIVE PERIODThis Decree will come into effect on January 1, 2017.This Decree will come
into effect on January 1, 2017.
TRANSITORY PROVISIONS of the Decree via which various provisions of the National Code of Criminal
Procedure, the Federal Criminal Code, the National System of Public Security General Act, the Federal Act
for the Protection of Persons who are Involved in the Criminal Procedure, the General Law to Prevent and
Sanction Offenses involving Kidnapping, Regulation of section XXI of Article 73 of the Political Constitution
of the United Mexican States, the Amparo Act, Regulation of Articles 103 and 107 of the Political
Constitution of the United Mexican States, the Organic Law of the Federal Judiciary, the Public Defender's
Federal Act, the Federal Tax Code and the Credit Institution Act are amended, supplemented and repealed,
as published in the Official Gazette of the Federation of June 17, 2016 Evening Edition, applicable to the
Federal Tax Code.
ONE.START OF EFFECTIVE PERIODThis Decree will come into effect on January 1, 2017.This Decree will come
into effect on the day after its publication in the Official Gazette of the Federation except as scheduled in the
following Article.
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TRANSITORY PROVISIONS of the Decree via which the various provisions of the Income Tax Act, the Value
Added Tax Act, the Federal Tax Code and the Federal Law on Tax on New Cars are amended, supplemented
and waived, published in the Official Gazette of the Federation of November 30, 2016, in effect from
January 1, 2017.
ONE.START OF EFFECTIVE PERIODThis Decree will come into effect on January 1, 2017.
TRANSITORY PROVISIONS OF THE FEDERAL TAX CODE of the Decree via which the various provisions of the
Income Tax Act, the Value Added Tax Act, the Federal Tax Code and the Federal Law on Tax on New Cars are
amended, supplemented and waived, published in the Official Gazette of the Federation of November 30,
2016, in effect from January 1, 2017.
6.TRANSITORY PROVISIONS APPLICABLE TO THE CFF (CÓDIGO FISCAL DE LA FEDERACIÓN [FEDERAL TAX
CODE]) In relation to the modifications to which Article Five of this Decree refers, will now be as follows:
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ADDITIONS THAT WILL COME INTO FORCE ON JUNE 1, 2017
I. The addition of the fourth and fifth paragraphs of Article 29-A of Federal Tax Code, will come into force on
May 1, 2017.
INFORMATION STATEMENT ON THE TAX STATUS FOR 2016, WHICH MUST BE SUBMITTED ACCORDING TO
THE PROVISIONS IN FORCE UNTIL DECEMBER 31, 2016.
II. The Tax Statement for tax payers for the tax year 2016, to which Article 32-H of the Federal Tax Code in
force until December 31, 2016, refers, must be submitted according to the provisions in force until this date.
SIMPLIFIED SYSTEM TO MAINTAIN ACCOUNTING RECORDS FOR INDIVIDUALS WHO OBTAIN REVENUE FROM
AGRICULTURAL, LIVESTOCK, FORESTRY OR FISHING ACTIVITIES.
III. The Tax Administration Service, via general rules, must issue a simplified system for maintaining accounting
records for individuals who obtain revenue from agricultural, livestock, forestry or fishing activities, with
revenue that does not exceed 16 times the annual value of the Unit of Measure and Update and where the
revenue from their primary activity represents at least 25% of their total revenue for the financial year,
replacing the obligation of keeping accounts according to the accounting systems established in the Federal
Tax Code and its Regulations.
TRANSITORY PROVISIONS OF THE FEDERAL FISCAL CODE of the Decree that reforms and adds multiple
provisions of the Federal Law of Procedure of Administrative Litigation and the Federal Fiscal Code,
published in the Official Gazette of January 27, 2017
4.TRANSITORY PROVISIONS In relation to the modifications to which Article Three of this Decree refers, they
will be as follows:
ENTRY INTO FORCE
One. Will come into force 30 calendar days after the day in which this Decree comes into force.
APPEALS THAT ARE ONGOING
Two. Any appeals that are ongoing upon the entry into force of this Decree will be processed until their
complete resolution according to the legal provisions in force at the time of the submission of the appeal,
notwithstanding what is set forth in the following paragraph
OPTION TO REQUEST THAT THE REVOCATION APPEAL BE RESOLVED UNDER THE TERMS OF THE SECTION ON
THE SUBSTANTIVE EXCLUSIVE PROCESSING AND RESOLUTION OF THE REVOCATION APPEAL
If the requirements for applicability as indicated in Articles 133-C and 133-D of this Decree are fulfilled, the
taxpayers will have the option of asking the administrative unit in charge of resolving the revocation appeal,
for this to be processed under the terms of Title V, Chapter I, Fourth Section of the Federal Tax Code, provided
that the application is made within ten business days from the entry into force of this Decree.”
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TRANSITORY PROVISIONS of the Decree that reforms and adds multiple provisions of the Federal Law of
Procedure of Administrative Litigation and the Federal Fiscal Code, published in the Official Gazette of
January 27, 2017
1.START OF EFFECTIVE PERIOD This Decree will come into effect on the day after its publication in the Official
Gazette of the Federation.
2.OUTLAYS REQUIRED FOR COMPLIANCE WITH THIS DECREE The outlays which, where applicable, are
required for compliance with this Decree, will be covered by the budget approved for this purpose in the
corresponding tax year.
TRANSITIONAL PROVISIONS of the Decree that reforms, adds and repeals multiple provisions of the Federal
Tax Code, the Customs Act, the Federal Criminal Code and the Federal Act To Prevent And Punish Crimes
Committed In Relation to Hydrocarbons, published in the Official Gazette of June 1, 2018
1.START OF EFFECTIVE PERIOD This Decree will come into effect on the day after its publication in the Official
Gazette of the Federation, except as stipulated in the following transitorial provisions.
2.REFORMS TO THE FEDERAL TAX CODE EFFECTIVE 30 DAYS AFTER THEIR PUBLICATION IN THE OFFICIAL
GAZETTE Reforms to Article 28, section I; Article 81, section XXV; Article 82, section XXV; the repeal of Article
111, section VII; and the addition of Article 111 Bis to the Federal Tax Code, shall become effective 30 days
after the publication of this Decree in the Official Gazette of the Federation.
3.OBLIGATIONS FOR PEOPLE WHO ARE MANUFACTURE, PRODUCE, PROCESS, TRANSPORT, STORE,
DISTRIBUTE OR TRANSFER ANY TYPE OF HYDROCARBON OR PETROLEUM The obligations arising from the
reform of Article 28, section I, Part B of the Federal Tax Code must be fulfilled once the corresponding
authorizations are issued by the Tax Administration Service. For such effects, the Tax Administration Service
will publish the exact time the aforementioned authorizations come into effect on its web page. The general
rules for the cited provision must be issued no later than 90 days after from the publication of this Decree in
the Official Gazette of the Federation.
For purposes of issuing rules relating to volumetric controls and the test or assay results issued by the
laboratories mentioned in Article 28, section I, Part B, second paragraph of the Federal Tax Code, the Tax
Administration Service shall coordinate with the Energy Regulatory Commission.
4.PROVISIONS REMAINING WITHOUT EFFECT DUE TO THE CHANGES IN THE CUSTOMS ACT From the date
this Decree enters into effect, the provisions that conflict with the amendments to Article 108 of the Customs
Act are left without effect.
5.TAX LOSSES THAT SHOULD BE CONSIDERED IN DETERMINING THE PROVEN COST OF SHARE ACQUISITIONS
For the purposes of the provisions of Article 22 of the Income Tax Act in force or the corresponding items in
the laws applicable prior to said act, the taxpayers who were subject to section VIII of Article 2 of the
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transitory provisions of the Decree—through which they are reformed, add to and repeal various provisions of
the Income Tax Act, of the Special Excise Duty on Production and Services, of the Federal Tax Code and of the
Federal Budget and Tax Responsibility Act, published in the Official Gazette of the Federation on November 18,
2015—should consider, in determining the verified cost of share acquisitions, the amount of tax losses that
were considered in the determination of the credit referred to in the aforementioned section VIII.
TRANSITIONAL PROVISIONS of the Decree that reforms Article 69-B of the Federal Tax Code, as published in
Official Gazette of the Federation from June 25, 2018
1.START OF EFFECTIVE PERIOD This Decree will come into effect thirty days after its publication in the Official
Gazette of the Federation.
2.PROCEDURES INITIATED PRIOR TO THE EFFECTIVE DATE OF THIS DECREE The procedures initiated prior to
the effective date of this Decree will be processed and resolved in accordance with the legal rules in force at
the time of its initiation.
PROVISIONS OF THE FEDERAL INCOME LAW FOR THE 2019 TAX YEAR published in the Official Gazette of the
Federation from December 28, 2018, applicable to the Federal Tax Code, in force from January 1, 2019
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8.SURCHARGES FOR DELAYS IN TAX CREDIT PAYMENTSIn case of delays in the payment of tax credits,
surcharges will be incurred:
I.At 0.98%, monthly, on outstanding balances.
II.When installment payments are authorized in accordance with the Federal Tax Code, the following
surcharges will be applied on the balances for the period in question:
1. When dealing with installment payments made for up to 12 months, the surcharge rate will be 1.26%, per
month.
2. When dealing with installment payments made from 12 to 24 months, the sur-charge rate will be 1.53%, per
month.
3. When dealing with installment payments made for more than 24 months, as well as with deferred
installment payments, the surcharge rate will 1.82%, per month.
The surcharge rates set forth in section II of this article include the update made in accordance with the
Federal Tax Code.
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15.FINES FOR VIOLATIONS ARISING FROM A BREACH OF FEDERAL TAX OBLIGATIONS During tax year 2019,
taxpayers subject to fines for violations arising from breaches of federal tax obligations that are not payment
obligations will pay 50% of the fine that applies to them, if they make said payment after the tax authorities
begin exercising their verification powers and until the final report of a home visit is to published or official
remarks are issued, as stipulated in Section 48 of the Federal Tax Code. These fines include, among others,
those related to the Federal Register of Taxpayers, with the filing of returns, requests or notices with the
obligation of providing accounting records, as well as fines for failing to make provisional tax payments, in
accordance with Article 81, Section IV of the Federal Tax Code. Not included in these are fines imposed for
declaring excessive tax losses and those stipulated under Article 85, Section I of the aforementioned Code,
regardless of the tax year in which they are correcting their situation discovered through the verification
powers. This is subject to said person paying, in addition to the fine, the omitted contributions and their
related costs, when applicable.
When taxpayers who are subject to fines for the infringements outlined in the previous para-graph correct
their tax status and pay the omitted contributions, along with their related costs, when applicable, after the
final report of a home visit is published or official remarks are issued, as per Section 48 of the Federal Tax
Code, or the provisional resolution referred to in Article 53-B, first paragraph, Section I of the aforementioned
Code is published, but before the resolution is published determining the amount of the omitted contributions
to be paid or the final resolution stipulated in Article 53-B, the taxpayers will pay 60% of the fine they are
subject to, as long as the other requirements required in the previous paragraph are met.
16.TAX INCENTIVES AND EXEMPTIONS FOR 2019 During the 2019 tax year, the following shall apply:
A.Regarding tax incentives:
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XII.Legal entities obliged to withhold income tax and value added tax under the terms of Articles 106, last
paragraph and 116, last paragraph, of the Income Tax Act, and 1-A, section II, subsection a) and 32, section V,
of the Value Added Tax Act, may choose to not provide the evidence of tax withholding to which these
precepts refer, provided that the individual who provides professional services or has granted the temporary
use or enjoyment of goods, should issue them with an Internet Digital Tax Receipt that meets the
requirements to which Articles 29 and 29-A of the Federal Tax Code refer and that the amount of withheld tax
is expressly indicated in the receipt.
Individuals who issue the digital tax receipt to which the above paragraph refers, may deem this as evidence of
withholding of income tax and value added tax, and can credit these under the terms of the tax provisions.
What is set out in this section will in no case release legal entities from effecting, in a timely manner, the
withholding of tax and payment of the tax in question and the submission of the corresponding tax returns,
under the terms of the tax provisions regarding the persons for whom these were withheld.
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17.PROVISIONS THAT ARE REPEALED All provisions containing exemptions are repealed—whether they are
complete or partial or they consider that individuals are not subject to federal tax payments or provide
preferential or separate treatment to federal income and contributions—if they differ from than those set
forth in this Act, in the Federal Tax Code, in the Hydrocarbon Income Act, legal orders regarding State-owned
productive companies and decentralized federal entities providing social security services, presidential
decrees, international treaties and the laws that establish such contributions and their regulations.
The foregoing paragraph shall also apply when provisions containing exemptions—whether they are complete
or partial or they consider that individuals are not subject to federal tax payments or provide preferential or
separate treatment to federal income and contributions—are contained in legal rules aimed at creating or
laying the foundation for the organization or operation of government or state-owned companies, whatever
their nature.
The provisions establishing a specific use for the revenue earned by agencies or bodies through duties,
products or leverage, other than those contained in the Federal Tax Code, in this Act and other tax laws, are
repealed.
Provisions contained in non-tax laws establishing that revenue earned by agencies or bodies—including their
decentralized administrative arms or entities—through duties, products or leverage, as well as any other type
of revenue, shall be considered as surplus revenue in the tax year in which they are generated, are repealed.
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25.PROVISIONS APPLICABLE IN 2019For the purposes of the Federal Tax Code, of the tax on exploration and
hydrocarbon extraction activities, the income tax, VAT, and provisions relating to rights, the following will
apply:
I. Instead of the provisions of article 31-A of the Federal Tax Code, taxpayers, based on their accounts, must
present information for the following transactions:
a) The financial transactions referred to in articles 20 and 21 of the Income Tax Act.
b) Transactions with related parties.
c) Transactions related to equity interest held in companies and those related to changes in tax residency.
d) Transactions related to corporate reorganizations and restructuring.
e) Transactions related to sales and contributions of property and financial assets; transactions with countries
with territorial tax systems; financing transactions and interest; tax losses; capital repayments and dividend
payments.
The information referred to in this section must be presented on a quarterly basis using the media and formats
indicated by the Tax Administration Service in general regulations, within sixty days following the date on
which the relevant quarter ended.
In cases where taxpayers present incomplete or erroneous information, they will have thirty days, counting
from the date of notification from the authority, to supplement or correct the information presented.
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The tax obligation indicated in this section will be considered not to have been met in cases where taxpayers,
once the deadline indicated in the paragraph above has passed, have not presented the relevant information
or have presented erroneous information.
II. For purposes of Article 56 of the Hydrocarbon Income Act, when a positive balance in the taxpayer’s favor
results from the filing of monthly payments of the tax on exploration and hydrocarbon extraction activities,
this may offset future tax payments owed by the taxpayer. Said offset shall be carried out as stipulated in
Article 17-A of the Federal Tax Code, taking into account the period that stretches from the month in which
the amount in favor is established until the month the offsetting payment is made.
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VI. For the purposes of Articles 23, first paragraph, of the Federal Tax Code and Article 6, first and second
paragraphs, of the Value Added Tax Act, as a substitution for the provisions applicable for offsetting payments
for positive balances, as set forth in the paragraphs of the abovementioned orders, the following will be
applicable:
a) Payers who are obligated to pay through filing may only choose to use their posi-tive tax balances to offset
payments that are due to them personally, as long as both balances are derived from the same tax, including
its related charges. To this effect, it will be sufficient to offset said amounts according to Article 17-A of the
Federal Tax Code, from the month the undue payment was made or the filing containing the positive balance
was made, until said offset is completed. Taxpayers who file the offsetting notice must accompany it with the
documents required by the Tax Administration Service in its general rules. These rules will also establish the
timelines for the filing of that notice.
The provisions of this subsection shall not apply to taxes that are incurred through imports or those that have
a specific purpose.
b) Regarding the Value Added Tax, when the filing results in a positive balance, the taxpayer may only use it to
offset the applicable tax months that follow until it is depleted or its return is requested. When a return is
requested, it must be for the total positive balance. When positive balances are requested, they cannot be
used to offset amounts in subsequent filings.
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31.PUBLICATION AND DELIVERY OF THE TAX EXPENDITURE BUDGET BY THE SHCP (Secretaría de Hacienda y
Crédito Público [Ministry of Finance and Public Credit])The Ministry of Finance and Public Credit must publish
the Tax Expenditure Budget on its website and deliver it to the Commissions of Finance and Public Credit and
Budgets and Public Accounts of the Chamber of Deputies, as well as the Center for Studies of Public Finances
of this legislative body and the Finance and Public Credit Commission of the Chamber of Senators:
A. The Tax Expenditure Budget, at the latest by June 30, 2019, will comprise the amounts that the federal
treasury no longer collects due to the differentiated rates of the various taxes, exemptions, subsidies and tax
credits, releases, administrative facilities, tax incentives, authorized deductions, special treatments and
systems established in the various laws that are applied at a federal level on taxation.
The budget referred to in the above paragraph must contain the aforementioned estimated amounts for the
2020 tax year under the following terms:
I. The estimated amount of the resources the Federal Treasury will no longer receive.
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II. The methodology used to make the estimate.
III. The legal reference or basis to support the inclusion of each concept or item.
IV. The social and economic benefits associated with each of the tax costs.
B. A report of the legal entities and trusts authorized to receive deductible donations for income tax effects,
no later than September 30, 2019, which should include all of the following information:
I. Domestic donation revenue received in cash.
II. Donation revenue received in cash from overseas.
III. Domestic donation revenue received in kind.
IV. Donation revenue received in kind from overseas.
V. Income earned through leasing.
VI. Income earned through dividends.
VII. Income earned through royalties.
VIII. Income earned by through accrued favorable interest and currency exchange.
IX. Other revenues.
X. Outlays made on wages, salaries and related expenses.
XI. Outlays made on contributions to the Retirement Savings System, to the National Workers Housing Fund
Institute and old-age retirements.
XII. Outlays made on fees to the Mexican Social Security Institute.
XIII. Administrative expenses.
XIV. Operating expenses.
XV. Total amount of net receipts of each member of the Internal Government Entity or similar organizations.
The report should include the federal entities in which the report is placed, classified by type of donation
recipient, according to the concepts contained in Articles 79, 82, 83 and 84 of the Income Tax Act and its
Regulation.
C. To generate the report referred to in Part B of this Article, the information will be obtained from the
information the entities authorized to receive donations are obligated to submit in the tax return for
non-profit legal entities for the 2018 tax year, referred to in the third paragraph of Article 86 of the Income Tax
Act.
The information on administrative and operational expenses, as well as the net receipts of each member of
the Internal Government Entity or similar organization referred to in Part B of this article, will be obtained
through data reported by August 30, 2019, at the latest, on the webpage of the Tax Administration Service, in
the section entitled Authorized Donation Transparency for the 2018 tax year, as stipulated in Article 82,
Section VI of the Income Tax Act. Administrative and operational expenses will be defined as follows:
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I. Administrative expenses: expenses related to staff compensation, the leasing of movable and unmovable
assets, telephones, electricity, stationary, maintenance and upkeep, federal or local taxes and duties, as well
as other contributions and payments made according to the legal provisions applicable to the donation
recipient, provided that they are made in direct connection with their offices or administrative activities,
among others. Expenses that the donation recipient directly allocates to fulfilling the purposes of its corporate
purpose are not included.
II. Operating expenses: expenses that the donation recipient directly allocates to fulfilling the purposes of its
corporate purpose.
The information referred to in Parts B and C is not deemed to be included within the bans and restrictions
stipulated in Article 69 of the Federal Tax Code and Article 2, section VII of the Federal Taxpayers Bill of Rights.
Transitional Provisions of the Federal Income Law for the 2019 Tax Year
1.START OF EFFECTIVE PERIOD This Law will come into effect on January 1, 2019.
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6.INFORMATION THAT MUST BE INCLUDED IN QUARTERLY REPORTS For the purposes of the provisions of
Article 107, Section I of the Federal Budget and Tax Responsibility Act, the Ministry of Finance and Public
Credit shall report, in its Quarterly Reports, information about the surplus income that, where applicable, has
been generated with respect to the income calendar in the Federation Income Law, as referred to in Article 23
of the Federal Budget and Tax Responsibility Act. In this report, it will present a comparison of the revenue
made by parastatal entities under its direct budgetary control and of productive state entities, as well as by
the Federal Government. The latter will present revenue earned through transfers from the Mexican
Petroleum Fund for Stabilization and Development.
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