ARTICLE 6: DETERMINATION AND ADJUSTMENT OF FEES FOR THE PAYMENT OF RIGHTS

To determine the fees of the rights established in this Law, the fractions of the weight shall be considered; Notwithstanding the foregoing, to make their payment, the amount will be adjusted so that those that contain amounts that include 1 to 50 cents, adjust to the unit of the previous immediate weight and those that contain amounts greater than 50 and up to 99 cents, are adjust to the unit of the immediate superior weight.

When in the same act the taxpayer must make the payment of two or more rights, it must consider, in any case, the fee without adjustment that corresponds to each right, and only to the sum of the same will the adjustment referred to apply the previous paragraph.

To facilitate compliance with the obligations of the taxpayers, the rights established in this Law that are paid in an authorized office abroad or by residents abroad, will be made in foreign currency.

Payments of rights that are made within the country will be made in national currency, and in foreign currency in the following payments provided that the taxpayer is a resident abroad:

In any case, the tax authorities may authorize payment in any other currency.