ARTICLE 40 A: PROCEDURE FOR CARRYING OUT THE PRECAUTIONARY ASSURANCE OF ASSETS OR THE NEGOTIATION OF TAXPAYERS

     

    The precautionary assurance of the assets or of negotiation of the taxpayers or those responsible for solidarities, referred to in section III of article 40 of this Code (CFF: Art. 40), as well as its lifting aforesaid, where appropriate, will be carried out in accordance with the following:

  • Once the enforcement measures referred to in sections I and II of article 40 of this code (CFF: Art. 40), except in the following cases:
  •  

  • When the faculties of the tax authorities cannot be initiated or developed as a result of the taxpayers, those responsible for solidarity, not being located in their fiscal address; vacate or abandon it without presenting the corresponding notice; have disappeared, or their address is ignored.
  •  

  • When the tax authorities practice visits to taxpayers with premises, fixed or semi-fixed positions on public roads and they cannot prove that they are registered in the federal taxpayer registration or, where appropriate, do not show the receipt that support the legal possession or ownership of the goods disposed of in said places.
  •  

  • When once the faculties of verification have begun, there is an imminent risk that the taxpayers or the liable parties hide, dilapidate, or dispose of their assets.
  •  

  • The authority will practice the precautionary assurance up to the amount of the provisional determination of presumed tax debts that it carries out, solely for these purposes. For the above, any of the procedures established in articles 56 and 57 of this Code may be used. (CFF: Art. 56) (CFF: Art. 57)
  •  

    The tax authority that practices the precautionary assurance will record a circumstance in which it specifies the reasons for making said assurance, which will be notified to the taxpayer (CFF: Art. 84A) (CFF: Art. 84B) in this act.

     

  • The precautionary assurance shall be subject to the following order:
  •  

  • Real estate, in this case, the taxpayer or its legal representative must state, under protest of telling the truth, if said property reports any previous lien, assurance or foreclosure; they are in joint ownership, or belong to a conjugal partnership. When the diligence is understood with a third party, the latter must be required to, in protest of telling the truth, state whether he or she is aware that the good that it intends to insure is the property of the taxpayer and, where appropriate, provide the documentation proving said statement.
  •  

  • Accounts receivable, stocks, bonds, overdue coupons, transferable securities and, in general, credits that may be immediately and easily collected by entities or agencies of the Federation, states and municipalities and institutions or companies of recognized solvency.
  •  

  • Copyright on literary, artistic, or scientific works; invention patents and records of utility models, industrial designs, trademarks, and commercial notices.
  •  

  • Artistic works, scientific collections, jewels, medals, weapons, antiques, as well as instruments of arts and crafts, interchangeably.
  •  

  • Money and precious metals.
  •  

  • Bank deposits, competent savings or investment associated with life assurance that are not part of the premium to be paid for the payment of said assurance, or any other deposit, component, product or instrument of savings or investment in national or foreign currency that are made in any type of account or contract that has in its name the taxpayer in any of the financial institutions or cooperative savings and loan companies, except for the deposits that a person has in their individual savings account for retirement up to the amount of contributions that have been made in a mandatory manner in accordance with the Law of the matter and voluntary and complementary contributions up to an amount of 20 minimum salaries per year, as established by the Law on Retirement Savings Systems (Ley de los Sistemas de Ahorro para el Retiro).
  •  

  • Movable property not included in the previous sections.
  •  

  • The negotiation of the taxpayer.
  •  

    Taxpayers, those responsible for solidarity or third parties related to them, must prove ownership of the assets on which the precautionary assurance is practiced.

     

    When the taxpayers, those responsible for solidarity or third parties related to them do not count or, under protest of telling the truth, state that they do not have any of the assets to be insured in accordance with the established order, they will be based on the circumstantial act referred to in the second paragraph of the section II of this article.

     

    In the event that the value of the asset to be insured in accordance with the established order exceeds the amount of the provisional determination of the presumed tax debts made by the authority, the assurance on the next asset may be practiced in the order of priority.

     

    When the faculties of the tax authorities cannot be initiated or developed as a result of the taxpayers, those responsible for solidarity or third parties related to them, are not located in their fiscal address; vacating or abandoning it without presenting the corresponding notice, have disappeared or ignored their address, the assurance will be practiced on the goods referred to in subsection f) of this section.

     

    In the case of visits to taxpayers with premises, fixed bridges or semi-fixed on public roads referred to in subparagraph b) of section I of this article, the assurance shall be carried out on the merchandise that are disposed of in said places, without it being it is necessary to establish an amount of the provisional determination of alleged tax debts.

     

  • The assurance of the goods referred to in subsection f) of section III of this article, shall be carried out in accordance with the following:
  •  

    The request for precautionary assurance shall be made by means of an official letter addressed to National Baking and Stock Commission (Comisión Nacional Bancaria y de Valores), the National Assurance and Bonding Commission (Comisión Nacional de Seguros y Fianzas) or the National Commission of the Retirement Savings System (Comisión Nacional del Sistema de Ahorro para el Retiro), as appropriate, or to the financial entity or savings and loan cooperative society that corresponds.

     

    When the request for assurance is made through the commissions indicated in the previous paragraph, they will have a period of three days to order the corresponding financial institution or savings and loan cooperative to practice the precautionary assurance. (CFF: Art. 84A) (CFF: Art. 84B)

     

    The corresponding financial institution or savings and loan cooperative company will have a period of three days from the receipt of the respective application, either through the commission in question, or the tax authority , as the case may be, to practice precautionary assurance.

     

    Once the precautionary assurance has been practiced, the financial institution or savings and loan cooperative in question must inform the tax authority (CFF: Art. 84A) (CFF: Art. 84B) that ordered the measure no later than the third day following that in which it was made, the amounts insured in one or more accounts or contracts of the taxpayer, the responsible for solidarity or third party related to them.

     

    In no case shall the precautionary assurance of bank deposits, other deposits or taxpayer insurances for an amount greater than the provisional determination of alleged tax debts that the tax authority makes for the purposes of the assurance, whether it is practiced on a single account or contract or more than one. The foregoing, provided that prior to the assurance, the tax authority has information on the accounts or contracts and the balances that exist in them.

     

  • The tax authority shall notify the taxpayer, the responsible for solidarity or third party related to them, no later than the third day following that in which the assurance has been practiced, indicating the conduct that originated it and, where appropriate, the amount on which it proceeded. the same. The notification will be made personally or through the tax mailbox to the taxpayer, the responsible for solidarity or related third party.
  •  

  • Precautionary insured assets may, from the moment the precautionary assurance is notified and until it is lifted, be left in the possession of the taxpayer, the responsible for solidarity or third party related to them, provided that for these purposes act as depositary in the established terms in article 153 of this Code (CFF: Art. 153), except as indicated in its second paragraph.
  •  

    The taxpayer, the responsible for solidarity or third party related to them acting as depositary, must report monthly to the competent tax authority regarding the assets that are in their custody.

     

    The provisions of this section will not be applicable in the case of the assurance that is practiced on the goods referred to in subsections e) and f) of section III of this article, as well as on the goods that are alienate in the premises, fixed stands or semi-fixed on public roads, when the visited taxpayer does not prove to be registered in the federal taxpayer registration, or does not show the vouchers that protect the legal possession or ownership of said merchandise.

     

  • When the exercise of faculties of verification is not completed within the deadlines established by this Code; it is credibly proven that the conduct that gave cause to the precautionary assurance has ceased, or there is a suspension order issued by the competent authority that the taxpayer has obtained, the authority must order that the measure be lifted no later than the third day following that happen.
  •  

    In the event that the goods referred to in subparagraph f) of section III of this article have been insured, the removal of the assurance shall be carried out in accordance with the following:

     

    The request for the lifting of the precautionary assurance will be formulated by means of an official letter addressed to the National Baking and Stock Commission (Comisión Nacional Bancaria y de Valores), the National Assurance and Bonding Commission (Comisión Nacional de Seguros y Fianzas) or the National Commission of the Retirement Savings System (Comisión Nacional del Sistema de Ahorro para el Retiro), as appropriate, or to the financial institution or savings and loan cooperative society that corresponds, within the period of three days following that in which one of the cases referred to in the first paragraph of this section is updated.

     

    When the request for lifting of the assurance is made through the commissions indicated in the previous paragraph, they will have a period of three days from the date of notification of the same, to order the financial institutions or savings and loan cooperative that corresponds, to lift the precautionary assurance.

     

    The financial institution or savings and loan cooperative in question will have a period of three days from the receipt of the respective application, either through the corresponding commission, or the tax authority, according to be the case, to lift the precautionary assurance. (CFF: Art. 84A) (CFF: Art. 84B)

     

    Once the precautionary assurance has been lifted, the financial institution or savings and loan cooperative in question must report compliance with said measure to the tax authority that ordered the lift, no later than the third day following that in which it has been accomplished.

     

    When the authority verifies that the precautionary assurance was practiced for an amount greater than that due (CFF: Art. 84A) (CFF: Art. 84B), shall only order its removal up to the excess amount, observing for it the provisions in the preceding paragraphs.

     

    In the case of the assumptions established in subsection b) of section I of this article, the precautionary assurance will be without effect when the registration to the federal taxpayer registration is accredited or the legal possession or ownership of the merchandise is accredited, as the case may be.

    For the practice of precautionary assurance, the provisions contained in Section II of Chapter III of Title V of this Code shall be observed, in that which does not oppose the provisions of this article.