ARTICLE 150-C:

    For the services provided by the deconcentrated body called the Navigation Services for Mexican Airspace (SENEAM) outside the official hours of operation of the airports, rights will be paid in accordance with the following fees:

  • By extension of the aerial traffic control services schedule, for each minute or fraction, according to the fee of ............................. $ 15.00
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  • (Repealed).
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    The right referred to in this article must be calculated and paid by each aircraft, immediately after arrival or prior to takeoff, as appropriate. Likewise, taxpayers with regular operations may pay the right monthly for each aircraft within the ten days of the month following that in which the services are received. Within this same period, taxpayers must submit to the Navigation Services for Mexican Airspace (SENEAM) a copy of the proof of payment with a legible stamp from the authorized office, as well as the electronic file containing the breakdown of the operations that led to the payment of the right.

    For the purposes of the preceding paragraph, as well as section I of article 291 (LFD: Art. 291) of this Law, through general rules issued in this regard by the Service Tax Administration (Servicio de Administración Tributaria), will establish the requirements for the presentation of information before the Navigation Services for Mexican Airspace (SENEAM).