ARTICLE 3: SUBJECTS OBLIGED TO PAY THE RIGHTS

Individuals and legal entities will pay the rights established in this Law in the offices authorized by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público).

The payment of the rights established by this Law must be made by the taxpayer prior to the provision of the services or prior to the use, enjoyment, exploitation of public domain assets of the Federation, except in cases where it is expressly indicated that it is later.

When it is not verified that the payment of rights has been made prior to the provision of the service or the use, enjoyment, or exploitation of public domain assets of the Federation and it is about rights that must be paid in advance, the service, use, enjoyment, or exploitation of public domain assets of the Federation will not be provided.

When the payment of rights must be made periodically or at a date after the beginning of the provision of the public service or the granting of the use, enjoyment, or exploitation of public domain assets of the nation, because they are continuous services or because already established, the taxpayer must submit a copy of the declaration of payment of rights in question before the commission of the provision of public services or the administration of the public domain assets of the nation, regarding the use, enjoyment, or exploitation of them, as appropriate, within the term indicated in this Law. When the copy of the declaration is not presented or once it has been received, it is observed that the payment of the right in question was not made for all the corresponding fee, the commission of the provision of public services or the granting of the use, enjoyment, or exploitation of the public domain assets of the nation will proceed as follows:

To the public servant in charge of the provision of the services or the granting of the use, enjoyment, or exploitation of the public domain assets of the Nation that fails to comply with the provisions of the preceding paragraph, the corresponding sanctions will be imposed in accordance with the Federal Law on Administrative Responsibilities of Public Servants (Ley Federal de Responsabilidades Administrativas de los Servidores Públicos).

The Service Tax Administration (Servicio de Administración Tributaria) will provide legal assistance to those in charge of the provision of public servants or the granting of the use, enjoyment, or exploitation of the public domain assets of the nation, so that in the procedure to which the fourth paragraph of this article refers to the formalities provided for in the tax provisions. With respect to the mining rights referred to in Chapter XIII of Title II of this Law, the Secretary of Economy (Secretaría de Economía) shall not exercise the procedure referred to in the fourth paragraph of this article, except as provided in section III, so that Service Tax Administration (Servicio de Administración Tributaria) will exercise its faculties of verification in accordance with the Federal Fiscal Code (Código Fiscal de la Federación) and other applicable legal provisions.

The provisions of the fourth paragraph of this article shall not apply to the payments for the use, or exploitation of public domain assets of the Nation in charge of the National Water Commission (Comisión Nacional del Agua), except as provided in section XI of the article 192-E of the Law. (LFD: Art. 192E)

The public servants in charge of the provision of the services, as well as the administration of the public domain assets of the Nation that regulates this Law, will be responsible for the monitoring of the payment and, where appropriate, for the collection and payment of the rights provided therein. The total or partial omission in the collection and total of the rights will affect the budget of the entity in charge of the provision of public services or the administration of the use, enjoyment, or exploitation of the public domain assets of the nation, in equivalent to twice the value of the omission made, without prejudice to the other sanctions established in other Laws for said public servants.

When the rights referred to in this Law are increased in amounts equivalent to expenses and per diem, in no case may the official personnel providing the service be able to collect them directly from individuals.

When the taxpayer makes the payment of the rights and for reasons attributable to it, the authority may not provide the service or grant the use or exploitation of the public domain assets of the Nation, during the month immediately following said payment, the taxpayer will pay the difference that results to its position derived from the increases in the rights that are in said period, except in those cases in which the Law establishes another period.

The beneficiaries of the specific destinations referred to in this Law will be subject to the provisions of article 54, third paragraph of the Federal Budget and Fiscal Responsibility Law (Ley Federal de Presupuesto y Responsabilidad Hacendaria).