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FEDERAL FISCAL CODE
I GENERAL DISPOSITIONS
I FIRST
Art. 1- ARTICLE 1: SUBJECT TO TAX
Art. 2- ARTICLE 2: CLASSIFICATION OF CONTRIBUTIONS
Art. 3- ARTICLE 3: CONCEPT OF EXPLOITATIONS AND PRODUCTS
Art. 4- ARTICLE 4: CONCEPT OF TAX CREDITS
Art. 4A- ARTICLE 4A: TAXES AND ACCESSORIES REQUIRED BY FOREIGN STATES
Art. 5- ARTICLE 5: STRICT APPLICATION OF TAX REGULATIONS
Art. 6- ARTICLE 6: DATE OF CAUSE OF THE CONTRIBUTIONS
Art. 5A-ARTICLE 5A: TAX EFFECTS OF LEGAL ACTS THAT LACK OF...
Art. 7-ARTICLE 7: ENTRY INTO FORCE OF TAX LAWS, REGULATIONS AND...
Art. 8- ARTICLE 8: CONCEPT OF MEXICO, COUNTRY AND NATIONAL TERRITORY
Art. 9- ARTICLE 9: THOSE WHO ARE CONSIDERED RESIDENTS IN NATIONAL TERRITORY
Art. 10- ARTICLE 10: WHAT IS CONSIDERED FISCAL ADDRESS
Art. 11-ARTICLE 11: CALCULATION OF CONTRIBUTIONS FOR FISCAL YEARS AND PER...
Art. 12- ARTICLE 12: CALCULATION OF THE PERIOD
Art. 13- ARTICLE 13: PROCEDURES ON WORKING DAYS AND HOURS
Art. 14- ARTICLE 14: CONCEPT OF ALIENATION OF GOODS
Art. 14A-ARTICLE 14A: CASE IN WHICH THERE IS NO ALIENATION IN...
Art. 14B-ARTICLE 14 B: CASES IN WHICH THERE IS NO ALIENATION...
Art. 15- ARTICLE 15: CONCEPT OF FINANCIAL LEASING
Art. 15A- ARTICLE 15 A: CONCEPT OF CORPORATE SPIN-OFF
Art. 15B- ARTICLE 15 B: WHAT ARE CONSIDERED BONUSES
Art. 15C- ARTICLE 15 C: WHAT IS UNDERSTOOD BY FINANCIAL ENTITY
Art. 16- ARTICLE 16: WHAT IS MEANT BY BUSINESS ACTIVITIES
Art. 16A- ARTICLE 16 A: WHAT IS MEANT BY DERIVATIVE FINANCIAL OPERATIONS
Art. 16B-ARTICLE 16 B: ADJUSTMENT THROUGH THE INVESTMENT UNITS IS CONSIDERED...
Art. 16C- ARTICLE 16 C: WHO ARE CONSIDERED AS RECOGNIZED MARKETS
Art. 17- ARTICLE 17: INCOME IN GOODS OR SERVICES
Art. 17A- ARTICLE 17 A: UPDATE OF CONTRIBUTIONS, EXPLOITATIONS AND REFUNDS.
Art. 17B- ARTICLE 17 B: JOINT VENTURE
II ELECTRONIC MEDIA
Art. 17C- ARTICLE 17 C: APPLICABLE LAW REGARDING ELECTRONIC MEDIA
Art. 17D- ARTICLE 17 D: PRESENTATION OF DIGITAL DOCUMENTS
Art. 17E- ARTICLE 17 E: WHAT ARE THE DIGITAL STAMPS
Art. 17F-ARTICLE 17 F: SERVICES OF THE ADVANCED ELECTRONIC SIGNATURE CERTIFICATION...
Art. 17G-ARTICLE 17 G: DATA THAT MUST BE CONTAINED IN THE...
Art. 17H-ARTICLE 17 H: CAUSES FOR WHICH THE CERTIFICATES ISSUED FROM...
Art. 17H Bis-ARTICLE 17 H BIS: TEMPORARY RESTRICTION OF THE USE OF...
Art. 17I-ARTICLE 17 I: VERIFICATION OF THE INTEGRITY AND AUTHORSHIP OF...
Art. 17J-ARTICLE 17 J: OBLIGATIONS OF THE HOLDER OF A CERTIFICATE...
Art. 17K- ARTICLE 17 K: DEFINITION AND FUNCTION OF THE TAX MAILBOX
Art. 17L-ARTICLE 17 L: AUTHORIZATION AND TAX USE OF THE TAX...
II TAXPAYERS RIGHTS AND OBLIGATIONS
I SOLE CHAPTER
Art. 18- ARTICLE 18: FORMALITIES OF THE PROMOTIONS
Art. 18A-ARTICLE 18 A: OTHER REQUIREMENTS THAT THE MENTIONED PROMOTIONS MUST...
Art. 18B- ARTICLE 18 B: TAXPAYER DEFENSE OFFICE
Art. 19- ARTICLE 19: REPRESENTATION OF INDIVIDUALS
Art. 19A-ARTICLE 19 A: OPTION OF LEGAL ENTITIES WHEN SUBMITTING DIGITAL...
Art. 20-ARTICLE 20: FORM AND MEANS OF PAYMENT OF CONTRIBUTIONS AND...
Art. 20 Bis-ARTICLE 20 BIS: RULES FOR DETERMINING THE NATIONAL CONSUMER PRICE...
Art. 20 Ter- ARTICLE 20 TER: CALCULATION OF THE INVESTMENT UNIT (UDI)
Art. 21-ARTICLE 21: UPDATE OF OMITTED CONTRIBUTIONS AND EXPLOITATIONS, IN ADDITION...
Art. 22- ARTICLE 22: REFUND OF AMOUNTS UNDULY PAID.
Art. 22A-ARTICLE 22 A: PAYMENT OF INTEREST ON REFUND OF A...
Art. 22B-ARTICLE 22 B: HOW THE REFUND OF A BALANCE IN...
Art. 22C-ARTICLE 22C: HOW THE RETURN REQUEST IS SUBMITTED, WHEN THE...
Art. 22D-ARTICLE 22 D: PROCEDURE TO VERIFY WHETHER THE REFUND OF...
Art. 23- ARTICLE 23: HOW AMOUNTS ARE COMPENSATED IN FAVOR
Art. 24- ARTICLE 24: OFFSETS BETWEEN FEDERATION AND OTHERS
Art. 25- ARTICLE 25: ACCREDITATION OF TAX INCENTIVES
Art. 25A-ARTICLE 25 A: WHEN IMPROPER SUBSIDIES ARE RECEIVED OR WITHOUT...
Art. 26- ARTICLE 26: RESPONSIBLE FOR SOLIDARITY
Art. 26A-ARTICLE 26 A: RESPONSIBILITY OF THE INDIVIDUAL SUBJECT TO THE...
Art. 27- ARTICLE 27: FEDERAL TAXPAYER REGISTRATION
Art. 28-ARTICLE 28: RULES TO BE OBSERVED BY PEOPLE OBLIGED TO...
Art. 29- ARTICLE 29: DIGITAL TAX RECEIPTS
Art. 29A-ARTICLE 29 A: REQUIREMENTS TO BE CONTAIN IN THE DIGITAL...
Art. 29B- ARTICLE 29 B: REPEALED
Art. 29C- ARTICLE 29 C: REPEALED
Art. 29D- ARTICLE 29 D: REPEALED
Art. 30- ARTICLE 30: PLACE AND TERM TO CONSERVE THEIR ACCOUNTING
Art. 30A-ARTICLE 30 A: OBLIGATION OF TAXPAYERS WHO KEEP ACCOUNTING RECORDS...
Art. 31- ARTICLE 31: REQUESTS, DECLARATIONS, NOTICES OR REPORTS
Art. 31A-ARTICLE 31 A: TAXPAYERS MUST SUBMIT THE INFORMATION OF THE...
Art. 32- ARTICLE 32: PRESENTATION OF COMPLEMENTARY DECLARATIONS
Art. 32A- ARTICLE 32 A: TAXPAYERS OBLIGED TO AUDIT THEIR FINANCIAL STATEMENTS
Art. 32B-ARTICLE 32 B: OBLIGATIONS OF THE FINANCIAL INSTITUTIONS AND COOPERATIVE...
Art. 32B Bis-ARTICLE 32 B BIS: IMPLEMENTATION OF THE STANDARD FOR THE...
Art. 32C- ARTICLE 32 C: OBLIGATIONS OF FACTORING COMPANIES
Art. 32D-ARTICLE 32 D: INDIVIDUALS WITH WHOM THE PUBLIC ADMINISTRATION AND...
Art. 32E-ARTICLE 32 E: OBLIGATIONS OF LEGAL ENTITIES AUTHORIZED TO ISSUE...
Art. 32F-ARTICLE 32 F: OBLIGATION OF THOSE WHO CAN DESTROY BASIC...
Art. 32G-ARTICLE 32 G: OBLIGATION OF THE FEDERATION, FEDERATIVE ENTITIES, FEDERAL...
Art. 32H-ARTICLE 32 H: WHO MUST PRESENT AS PART OF THE...
Art. 32I- ARTICLE 32 I: AUTHORIZATION OF THE CERTIFYING BODIES
III POWERS OF TAX AUTHORITIES
I FIRST
Art. 33-ARTICLE 33: RULES TO WHICH TAX AUTHORITIES ARE SUBJECT TO...
Art. 33A- ARTICLE 33 A: CLARIFICATION OF RESOLUTIONS BY WINDOW
Art. 33B- ARTICLE 33B: TAX LOTTERY DRAWINGS
Art. 34- ARTICLE 34: INQUIRY ON ACTUAL AND SPECIFIC SITUATIONS
Art. 34A- ARTICLE 34 A: QUERIES RELATED TO TRANSACTIONS WITH RELATED PARTIES
Art. 35- ARTICLE 35: ISSUANCE OF CRITERIA
Art. 36- ARTICLE 36: MODIFICATION OF ADMINISTRATIVE RESOLUTIONS
Art. 36 bis- ARTICLE 36 BIS: VALIDITY OF AN INDIVIDUAL OR GENERAL RESOLUTIONS
Art. 37- ARTICLE 37: NEGATIVE FICTA
Art. 38-ARTICLE 38: REQUIREMENTS THAT MUST HAVE THE ADMINISTRATIVE ACTS TO...
Art. 39-ARTICLE 39: FACULTIES OF THE FEDERAL EXECUTIVE THROUGH RESOLUTIONS OF...
Art. 40- ARTICLE 40: ENFORCEMENT MEASURES
Art. 40A-ARTICLE 40 A: PROCEDURE FOR CARRYING OUT THE PRECAUTIONARY ASSURANCE...
Art. 41- ARTICLE 41: OMISSION OF DECLARATIONS, NOTICES AND OTHER DOCUMENTS
Art. 41A-ARTICLE 41 A: REQUEST FOR DATA, REPORTS, OR DOCUMENTS TO...
Art. 41B- ARTICLE 41 B: REPEALED
Art. 42- ARTICLE 42: FACULTIES OF VERIFICATION OF THE TAX AUTHORITIES
Art. 42A- ARTICLE 42 A: REQUEST FOR INFORMATION TO SCHEDULE INSPECTION ACTS
Art. 43- ARTICLE 43: CONTENT OF THE VISIT ORDER
Art. 44- ARTICLE 44: HOW TO CONDUCT A HOME VISIT
Art. 45- ARTICLE 45: OBLIGATIONS OF THE VISITED
Art. 46-ARTICLE 46: RULES FOR THE DEVELOPMENT OF THE VISIT AT...
Art. 46A-ARTICLE 46A: PERIODS TO CONCLUDE THE VISIT OR REVIEW OF...
Art. 47-ARTICLE 47: CASES IN WHICH THE HOME VISIT MAY BE...
Art. 48-ARTICLE 48: RULES FOR REQUESTING REPORTS, DATA, DOCUMENTS, OR ACCOUNTING...
Art. 49- ARTICLE 49: PROCEDURE TO CARRY OUT HOME VISITS
Art. 50-ARTICLE 50: MAXIMUM PERIOD TO NOTIFY THE RESOLUTION THAT DETERMINES...
Art. 51- ARTICLE 51: DETERMINATION OF CONTRIBUTIONS OR EXPLOITATIONS OMITTED
Art. 52-ARTICLE 52: REQUIREMENTS TO PRESUME THE TRUTH OF THE FACTS...
Art. 52A-ARTICLE 52 A: REVIEW OF THE DICTUM AND OTHER INFORMATION...
Art. 53-ARTICLE 53: PERIODS FOR THE TAXPAYER, THE RESPONSIBLE FOR SOLIDARITY...
Art. 53A-ARTICLE 53 A: PERIODS FOR THE REGISTERED PUBLIC ACCOUNTANTS TO...
Art. 53B- ARTICLE 53 B: HOW THE ELECTRONIC REVIEWS ARE CARRIED OUT
Art. 53C-ARTICLE 53 C: THE TAX AUTHORITY MAY REVISIT THE SAME...
Art. 53D- ARTICLE 53 D: PROCEDURE FOR SAMPLING
Art. 54- ARTICLE 54: FACTS OR OMISSIONS KNOWN BY FOREIGN TAX AUTHORITIES
Art. 55- ARTICLE 55: CAUSES TO PRESUMPTIVELY DETERMINE THE CONCEPTS INDICATED
Art. 56-ARTICLE 56: PROCEDURES FOR PRESENTTIVELY DETERMINING THE CONCEPTS OF ART....
Art. 57-ARTICLE 57: PRESUMPTIVE DETERMINATION OF CONTRIBUTIONS THAT SHOULD HAVE BEEN...
Art. 58-ARTICLE 58: COEFFICIENT THAT CAN BE APPLIED WHEN THE FISCAL...
Art. 58A-ARTICLE 58 A: DETERMINATION OF THE TAX PROFIT OR LOSS...
Art. 59- ARTICLE 59: APPLICABLE PRESUMPTIONS FOR THE VERIFICATION OF INCOME
Art. 60- ARTICLE 60: REVENUE FROM UNREGISTERED PURCHASES
Art. 61- ARTICLE 61: DETERMINATION OF PRESUMED INCOME
Art. 62- ARTICLE 62: PRESUMPTIONS TO VERIFY INCOME
Art. 63-ARTICLE 63: FACTS AND PERFORMANCES THAT SERVE TO MOTIVATE THE...
Art. 64- ARTICLE 64: REPEALED
Art. 65-ARTICLE 65: PERIODS TO PAY OR GUARANTEE OMITTED CONTRIBUTIONS DETERMINED...
Art. 66-ARTICLE 66: PAYMENT IN INSTALLMENTS, PARTIAL OR DEFERRED, OF OMITTED...
Art. 66A-ARTICLE 66 A: AUTHORIZATION FOR PAYMENT IN INSTALLMENTS, PARTIAL OR...
Art. 67-ARTICLE 67: TERM IN WHICH THE FACULTIES ARE EXTINGUISHED TO...
Art. 68- ARTICLE 68: PRESUMPTION OF LEGALITY
Art. 69- ARTICLE 69: RESERVATION OF DECLARATIONS AND DATA PROVIDED
Art. 69A- ARTICLE 69 A: ASSISTANCE TO FOREIGN TAX AUTHORITIES
Art. 69B-ARTICLE 69 B: NOTIFICATION OF THE PRESUMPTION OF NON-EXISTENCE OPERATIONS...
Art. 69B Bis- ARTICLE 69 B BIS: UNDUE TRANSMISSION OF FISCAL LOSSES
Art. 69B Ter-ARTICLE 69 B TER: RECEPTION AND USE OF INFORMATION AND...
II CONCLUSIVE AGREEMENTS
Art. 69C- ARTICLE 69 C: TAXPAYER´S RIGHT TO REQUEST A CONCLUSIVE AGREEMENT
Art. 69D- ARTICLE 69 D: PROCEDURE TO OPT FOR THE CONCLUSIVE AGREEMENT
Art. 69E-ARTICLE 69 E: PERIOD FOR THE TAXPAYER DEFENSE OFFICE TO...
Art. 69F-ARTICLE 69 F: THE CONCLUSIVE AGREEMENT SUSPENDS THE TERMS IN...
Art. 69G-ARTICLE 69 G: TAXPAYER´S RIGHT, FOR A SINGLE OCCASION, OF...
Art. 69H-ARTICLE 69 H: NO MEANS OF DEFENSE AGAINST THE CONCLUSIVE...
IV INFRINGEMENTS AND TAX OFFENSES
I INFRINGEMENTS
Art. 70- ARTICLE 70: UPDATE OF FINES
Art. 70A-ARTICLE 70 A: REQUIREMENTS THAT MUST BE MET TO REQUEST...
Art. 70 bis- ARTICLE 70 Bis: REPEALED
Art. 71- ARTICLE 71: RESPONSIBLE IN THE COMMISSION OF INFRACTIONS
Art. 72- ARTICLE 72: OBLIGATION OF PUBLIC AND FISCAL OFFICIALS AND EMPLOYEES
Art. 73- ARTICLE 73: CASES IN WHICH FINES WILL NOT BE IMPOSED
Art. 74- ARTICLE 74: REMISSION OF FINES
Art. 75- ARTICLE 75: ASSUMPTIONS THAT ARE CONSIDERED AGGRAVATING TO IMPOSE FINES
Art. 76- ARTICLE 76: FINES APPLICABLE FOR OMISSION OF CONTRIBUTIONS
Art. 77-ARTICLE 77: RULES TO INCREASE APPLICABLE FINES FOR OMISSION OF...
Art. 78- ARTICLE 78: OMISSION OF CONTRIBUTIONS BY ARITHMETIC ERROR
Art. 79- ARTICLE 79: INFRINGEMENT RELATED TO THE FEDERAL TAXPAYER REGISTRATION (RFC)
Art. 80- ARTICLE 80: FINES APPLICABLE TO ARTICLE 79
Art. 81-ARTICLE 81: INFRINGEMENT RELATED TO THE OBLIGATION TO PAY CONTRIBUTIONS...
Art. 82- ARTICLE 82: FINE APPLICABLE TO ARTICLE 81
Art. 82A-ARTICLE 82 A: INFRINGEMENTS RELATED TO THE DISCLOSURE OF REPORTABLE...
Art. 82B-ARTICLE 82 B: FINES APPLICABLE TO THE INFRINGEMENTS ESTABLISHED IN...
Art. 82C-ARTICLE 82 C: INFRINGEMENTS RELATED TO THE DISCLOSURE OF REPORTABLE...
Art. 82D-ARTICLE 82 D: FINES APPLICABLE TO THE INFRINGEMENTS ESTABLISHED IN...
Art. 83- ARTICLE 83: INFRINGEMENT RELATED TO ACCOUNTING
Art. 84- ARTICLE 84: FINE APPLICABLE TO ARTICLE 83
Art. 84A-ARTICLE 84 A: INFRACTIONS RELATED TO FINANCIAL INSTITUTIONS OR SAVINGS...
Art. 84B- ARTICLE 84 B: FINE APPLICABLE TO ARTICLE 84-A
Art. 84C-ARTICLE 84 C: INFRACTIONS RELATED TO THE USERS AND BANK...
Art. 84D- ARTICLE 84 D: FINES APPLICABLE TO ARTICLE 84-C
Art. 84E- ARTICLE 84 E: INFRACTIONS RELATED TO FACTORING COMPANIES
Art. 84F- ARTICLE 84 F: FINE APPLICABLE TO ARTICLE 84-E
Art. 84G-ARTICLE 84 G: INFRACTIONS RELATED TO BROKERAGE FIRMSIt is considered...
Art. 84H- ARTICLE 84 H: FINE APPLICABLE TO ARTICLE 84-G
Art. 84I-ARTICLE 84 I: INFRACTION RELATED TO PEOPLE ISSUING CREDIT, DEBIT,...
Art. 84J- ARTICLE 84 J: FINE APPLICABLE TO ARTICLE 84-I
Art. 84K-ARTICLE 84 K: INFRACTION FOR NOT PROVIDING SAT WITH THE...
Art. 84L- ARTICLE 84 L: FINE APPLICABLE TO ARTICLE 84-K
Art. 85- ARTICLE 85: INFRACTIONS RELATED TO THE FACULTIES OF VERIFICATION
Art. 86- ARTICLE 86: FINES APPLICABLE TO ARTICLE 85
Art. 86A- ARTICLE 86 A: INFRACTIONS RELATED TO LABELS OR SEALS
Art. 86B- ARTICLE 86 B: FINES APPLICABLE TO ARTICLE 86-A
Art. 86C- ARTICLE 86 C: INFRINGEMENTS RELATED TO ARTICLE 17-K
Art. 86D- ARTICLE 86 D: FINE APPLICABLE TO ARTICLE 86-C
Art. 86E-ARTICLE 86 E: INFRACTIONS RELATED TO MANUFACTURERS, PRODUCERS, OR PACKERS...
Art. 86F- ARTICLE 86 F: FINE APPLICABLE TO ARTICLE 86-E
Art. 86G-ARTICLE 86 G: INFRACTIONS RELATED TO IMPORTERS OF CIGARETTES AND...
Art. 86H- ARTICLE 86 H: FINES APPLICABLE TO ART. 86-G
Art. 86I-ARTICLE 86 I: INFRACTIONS RELATED TO THOSE WHO STORE, SELL,...
Art. 86J- ARTICLE 86 J: FINES APPLICABLE TO ART. 86-I
Art. 87- ARTICLE 87: INFRACTIONS ATTRIBUTABLE TO PUBLIC OFFICIALS OR EMPLOYEES
Art. 88- ARTICLE 88: FINE APPLICABLE TO ARTICLE 87
Art. 89- ARTICLE 89: INFRINGEMENT WHOSE RESPONSIBILITY FALLS ON THIRD PARTIES
Art. 90- ARTICLE 90: FINE APPLICABLE TO ARTICLE 89
Art. 91- ARTICLE 91: FINE FOR INFRACTIONS OTHER THAN THOSE PROVIDED
Art. 91A-ARTICLE 91 A: INFRACTIONS RELATED TO THE AUDIT OF THE...
Art. 91B- ARTICLE 91 B: FINE APPLICABLE TO ARTICLE 91-A
Art. 91C- ARTICLE 91 C: REPEALED
Art. 91D- ARTICLE 91 D: REPEALED
II TAX OFFENSES
Art. 92-ARTICLE 92: HOW THE SECRETARY OF FINANCE AND PUBLIC CREDIT...
Art. 93- ARTICLE 93: OBLIGATION TO REPORT POSSIBLE TAX OFFENSES
Art. 94- ARTICLE 94: REPEALED
Art. 95- ARTICLE 95: RESPONSIBLE FOR TAX OFFENSES
Art. 96- ARTICLE 96: RESPONSIBLE FOR COVERING UP TAX OFFENSES
Art. 97-ARTICLE 97: PENALTY APPLICABLE TO PUBLIC OFFICIALS OR EMPLOYEES WHO...
Art. 98- ARTICLE 98: ATTEMPTED TAX OFFENSE
Art. 99- ARTICLE 99: CONTINUED OFFENSE
Art. 100- ARTICLE 100: PRESCRIPTION OF THE CRIMINAL ACTION IN TAX OFFENSES
Art. 101-ARTICLE 101: OFFENSES IN WHICH THE SUBSTITUTION OR COMMUTATION OF...
Art. 102- ARTICLE 102: CRIME OF CONTRABAND
Art. 103-ARTICLE 103: CASES IN WHICH THE OFFENSE OF CONTRABAND IS...
Art. 104-ARTICLE 104: PENALTY APPLICABLE TO THE CRIME OF CONTRABAND, PRESUMPTIVE,...
Art. 105-ARTICLE 105: CASES THAT ARE SANCTIONED WITH THE SAME PENALTIES...
Art. 106- ARTICLE 106: MERCHANDISE FOR PERSONAL USE
Art. 107- ARTICLE 107: QUALIFIED CONTRABAND
Art. 108- ARTICLE 108: CRIME OF TAX FRAUD AND APPLICABLE PENALTIES
Art. 109-ARTICLE 109: CASES THAT ARE SANCTIONED WITH THE SAME PENALTIES...
Art. 110-ARTICLE 110: CRIMES RELATED TO THE FEDERAL TAXPAYER REGISTRATION (RFC)...
Art. 111-ARTICLE 111: APPLICABLE PENALTIES RELATED WITH THE PRESENTATION OF DECLARATIONS...
Art. 111 Bis-ARTICLE 111 BIS: PENALTIES APPLICABLE FOR FAILING TO COMPLY WITH...
Art. 112-ARTICLE 112: CRIMES COMMITTED BY DEPOSITORIES OR AUDITORS AND APPLICABLE...
Art. 113-ARTICLE 113: CRIMES RELATED TO CONTROL DEVICES, OFFICIAL STAMPS OR...
Art. 113 Bis-ARTICLE 113 BIS: PENALTY APPLICABLE TO ANYONE WHO ISSUES, DISPOSES...
Art. 114-ARTICLE 114: PENALTY APPLICABLE TO PUBLIC SERVANTS WHO ORDER OR...
Art. 114A-ARTICLE 114 A: PENALTY APPLICABLE TO PUBLIC SERVANTS WHO THREATEN...
Art. 114B-ARTICLE 114 B: PENALTY APPLICABLE TO PUBLIC SERVANTS WHO DISCLOSE...
Art. 115-ARTICLE 115: PENALTY APPLICABLE FOR THEFT OR MALICIOUS DESTRUCTION OF...
Art. 115 bis- ARTICLE 115 Bis: REPEALED
V ADMINISTRATIVE PROCEDURES
I ADMINISTRATIVE RESOURCES
I ADMINISTRATIVE APPEAL
Art. 116- ARTICLE 116: APPEAL FOR REVOCATION
Art. 117-ARTICLE 117: RESOLUTIONS OR ACTS AGAINST WHOEVER PROCEEDS THE APPEAL...
Art. 118- ARTICLE 118: REPEALED
Art. 119- ARTICLE 119: REPEALED
Art. 120- ARTICLE 120: OPTIONAL FILING OF THE APPEAL
Art. 121- ARTICLE 121: PERIODS AND OFFICES TO PRESENT THE APPEAL
Art. 122- ARTICLE 122: REQUIREMENTS FOR FILING AN APPEAL
Art. 123-ARTICLE 123: DOCUMENTS THAT MUST BE ATTACHED TO THE APPEAL...
Art. 124-ARTICLE 124: ADMINISTRATIVE ACTS AGAINST THOSE THAT DO NOT PROCEED...
Art. 124A-ARTICLE 124 A: REASONS FOR DISMISSAL OF THE APPEAL FOR...
Art. 125-ARTICLE 125: CHOICE BETWEEN THE APPEAL FOR REVOCATION OR THE...
Art. 126-ARTICLE 126: ACTS AGAINST IN WHICH THE APPEAL FOR REVOCATION...
Art. 127- ARTICLE 127: VIOLATIONS COMMITTED BEFORE THE AUCTION
Art. 128-ARTICLE 128: PERIOD TO ENFORCE THE APPEAL BY THIRD PARTIES...
II IMPUGNATION OF NOTICES
Art. 129- ARTICLE 129: REPEALED
III PROCEDURE AND RESOLUTION REGARDING APPEALS
Art. 130- ARTICLE 130: ADMISSION OF EVIDENCE
Art. 131- ARTICLE 131: TERM TO DICTATE AND NOTIFY THE RESOLUTION
Art. 132- ARTICLE 132: CONTENT OF THE RESOLUTION
Art. 133- ARTICLE 133: MEANING OF A RESOLUTION
Art. 133A-ARTICLE 133 A: THE TAX AUTHORITIES THAT ISSUED THE ACTS...
IV PROCEDURE AND RESOLUTION REGARDING APPEALS FOR AN EXCLUSIVELY SUBSTANTIVE...
Art. 133B-ARTICLE 133-B: WHEN THE APPEAL FOR EXCLUSIVE SUBSTANTIVE CAN BE...
Art. 133C-ARTICLE 133-C: GRIEVANCES IN WHICH THE APPEAL FOR EXCLUSIVE SUBSTANTIVE...
Art. 133D-ARTICLE 133-D: REQUIREMENTS TO BE MET BY THE FILING OF...
Art. 133E-ARTICLE 133-E: THE RELEASE OF THE HEARING WHEN THE TAXPAYER...
Art. 133F-ARTICLE 133-F: WHEN THE PROMOTER ACCOMPANIES THE LETTER OF PROMOTION...
Art. 133G-ARTICLE 133-G: CASES IN WHICH THE RESOLUTION WILL BE FAVORABLE...
II NOTICES AND TAX LIABILITY GUARANTEES
Art. 134- ARTICLE 134: TYPES OF NOTIFICATIONS
Art. 135- ARTICLE 135: DATE ON WHICH THE NOTIFICATIONS TAKES EFFECT
Art. 136- ARTICLE 136: PLACES TO MAKE THE NOTIFICATIONS
Art. 137- ARTICLE 137: FORMALITIES OF PERSONAL NOTIFICATIONS
Art. 138- ARTICLE 138: FINES TO NOTIFIERS
Art. 139- ARTICLE 139: NOTIFICATIONS BY BULLETIN BOARDS
Art. 140- ARTICLE 140: NOTIFICATIONS BY EDICTS
Art. 141-ARTICLE 141: WAYS IN WHICH THE FISCAL INTEREST CAN BE...
Art. 141A-ARTICLE 141 A: OBLIGATIONS OF CREDIT INSTITUTIONS AUTHORIZED TO OPERATE...
Art. 142-ARTICLE 142: WHEN IT IS APPROPRIATE TO GUARANTEE THE FISCAL...
Art. 143- ARTICLE 143: PROCEDURE TO ENFORCE GUARANTEES
Art. 144-ARTICLE 144: REQUIREMENTS TO SUSPEND THE EXECUTION OF AN ADMINISTRATIVE...
III ADMINISTRATIVE-LAW ENFORCEMENT PROCEDURES
I GENERAL DISPOSITIONS
Art. 145-ARTICLE 145: CAUSE BY WHICH PRECAUTIONARY EMBARGO MAY BE PRACTICED...
Art. 145A- ARTICLE 145 A: REPEALED
Art. 146- ARTICLE 146: PRESCRIPTION OF THE TAX CREDIT
Art. 146A-ARTICLE 146 A: CANCELLATION OF TAX CREDITS FOR UNSUSTAINABLE OR...
Art. 146B-ARTICLE 146 B: REMISSION OF TAX CREDITS OF TAXPAYERS SUBJECT...
Art. 146C-ARTICLE 146 C: REQUIREMENTS FOR THE EXTINCTION OF TAX CREDITS...
Art. 146D-ARTICLE 146 D: EXTINCTION OF TAX CREDITS THAT ARE REGISTERED...
Art. 147-ARTICLE 147: CONTROVERSIES BETWEEN THE FEDERAL TAX AUTHORITIES AND LOCAL...
Art. 148- ARTICLE 148: CONCURRENCE OF FEDERAL AND LOCAL TAX AUTHORITIES
Art. 149- ARTICLE 149: PREFERENCE FOR THE FEDERAL TAX AUTHORITIES
Art. 150- ARTICLE 150: DILIGENCES FOR WHICH EXECUTION EXPENSES ARE CHARGED
II SEIZURES
Art. 151- ARTICLE 151: GARNISHMENT
Art. 152- ARTICLE 152: DILIGENCE OF SEIZURE OF ASSETS
Art. 153- ARTICLE 153: CUSTODY OF GARNISHMENT ASSETS
Art. 154- ARTICLE 154: EXTENSION OF THE GARNISHMENT
Art. 155- ARTICLE 155: ORDER TO WHICH THE GARNISHMENT IS SUBJECT
Art. 156-ARTICLE 156: CAUSES FOR WHICH THE EMBARGO IS NOT SUBJECT...
Art. 156 Bis-ARTICLE 156 BIS: IMMOBILIZATION AS A RESULT OF THE EMBARGO...
Art. 156 ter-ARTICLE 156 TER: HOW THE TAX AUTHORITY WILL PROCEED ONCE...
Art. 157- ARTICLE 157: ASSETS EXCEPTED FROM GARNISHMENT
Art. 158- ARTICLE 158: THIRD PARTY OPPOSE THE GARNISHMENT
Art. 159- ARTICLE 159: PROCEDURES ON ASSETS ALREADY SEIZED
Art. 160- ARTICLE 160: EMBARGO OF CREDITS
Art. 161-ARTICLE 161: SEIZURE OF CASH, PRECIOUS METALS, JEWELRY, AND TRANSFERABLE...
Art. 162- ARTICLE 162: PUBLIC FORCE ASSISTANCE FOR EXECUTION
Art. 163- ARTICLE 163: BREACH OF LOCKS
III INTERVENTIONS
Art. 164- ARTICLE 164: RECEIVERSHIP OF THE NEGOTIATIONS
Art. 165- ARTICLE 165: WITHDRAWAL OF INCOME FROM THE BUSINESS IN RECEIVERSHIP
Art. 166- ARTICLE 166: FACULTIES OF THE ADMINISTRATOR
Art. 167- ARTICLE 167: OBLIGATIONS OF THE ADMINISTRATOR
Art. 168- ARTICLE 168: REGISTRATION OF THE APPOINTMENT OF AN ADMINISTRATOR
Art. 169- ARTICLE 169: ASSEMBLY AND ADMINISTRATION MEETINGS
Art. 170- ARTICLE 170: NEGOTIATIONS ALREADY PLACED IN RECEIVERSHIP BY ANOTHER AUTHORITY
Art. 171- ARTICLE 171: REMOVAL OF THE RECEIVERSHIP
Art. 172- ARTICLE 172: ALIENATION OF INTERVENED BUSINESSES
IV ADMINISTRATIVE AUCTIONS
Art. 173- ARTICLE 173: ALIENATION OF SEIZED ASSETS
Art. 174- ARTICLE 174: PUBLIC AUCTION
Art. 175- ARTICLE 175: BASIS FOR THE ALIENATION OF THE ASSETS
Art. 176- ARTICLE 176: ANNOUNCEMENT FOR AUCTION
Art. 177- ARTICLE 177: NOTIFICATION AND RIGHTS OF THE CREDITORS
Art. 178- ARTICLE 178: PURCHASER ´S PROPOSAL
Art. 179- ARTICLE 179: LEGAL BID
Art. 180- ARTICLE 180: PAYMENT METHOD AND AMOUNT OF THE BID
Art. 181- ARTICLE 181: PROCEDURE TO SEND THE BIDS
Art. 182-ARTICLE 182: DATA TO BE CONTAINED IN THE DIGITAL DOCUMENT...
Art. 183- ARTICLE 183: SERVICE TAX ADMINISTRATION AUCTIONS VIA THE WEBSITE
Art. 184- ARTICLE 184: BREACH OF OBLIGATIONS OF THE BIDDER
Art. 185-ARTICLE 185: PERIOD TO PAY THE BALANCE OF THE AMOUNT...
Art. 186-ARTICLE 186: PERIOD TO KNOW THE BALANCE AMOUNT OFFERED FOR...
Art. 187- ARTICLE 187: DELIVERY OF ASSETS FREE OF LIENS
Art. 188- ARTICLE 188: DELIVERY OF AUCTIONED REAL ESTATE
Art. 188 Bis-ARTICLE 188 BIS: IMPOSSIBILITY OF DELIVERING THE ASSETS AWARDED IN...
Art. 189- ARTICLE 189: WHO CANNOT ACQUIRE THE ASSETS IN THE AUCTIONS
Art. 190-ARTICLE 190: CASES IN WHICH THE TAX AUTHORITIES HAS PREFERENCE...
Art. 191-ARTICLE 191: DESTINATION OF THE ASSETS AWARDED TO THE FEDERAL...
Art. 192-ARTICLE 192: CASES IN WHICH SEIZED ASSETS MAY BE ALIENATE...
Art. 193- ARTICLE 193: REPEALED
Art. 194- ARTICLE 194: APPLICATION OF THE PRODUCT OBTAINED
Art. 195- ARTICLE 195: CREDIT PAYMENT AND RECOVERY OF THE ASSET
Art. 196- ARTICLE 196: SURPLUS RETURN OF PRODUCT OBTAINED FROM THE AUCTION
Art. 196A-ARTICLE 196 A: CASES IN WHICH THE SEIZED ASSETS CAUSE...
Art. 196B-ARTICLE 196 B: CAUSES THAT INTERRUPT THE PERIOD OF ABANDONMENT...
VI DISCLOSURE OF REPORTABLE SCHEMES
I SOLE CHAPTER
Art. 197- ARTICLE 197: OBLIGATION OF TAX ADVISORS TO REVEAL REPORTABLE SCHEMES
Art. 198-ARTICLE 198: ASSUMPTIONS IN WHICH TAXPAYERS ARE OBLIGED TO REVEAL...
Art. 199- ARTICLE 199: WHICH IS CONSIDERED A REPORTABLE SCHEME
Art. 200-ARTICLE 200: INFORMATION THAT MUST CONTAIN THE REVELATION OF A...
Art. 201- ARTICLE 201: OPERATING MECHANISMS OF REPORTABLE SCHEMES
Art. 202-ARTICLE 202: OBLIGATIONS DERIVED FROM THE REVELATION OF A REPORTABLE...
VII TRANSITIONAL ARTICLES
Trans. 1- ARTICLE 1: TRANSITORY OF DECEMBER 31, 1981
Trans. 4- ARTICLE 4: TRANSITORY OF MAY 29, 1998
Trans. 2- ARTICLE 2: TRANSITORY OF DECEMBER 30, 1996
Trans. 3- ARTICLE 3: TRANSITORY OF DECEMBER 29, 1997
Trans. 5- ARTICLE 5: TRANSITORY OF DECEMBER 31, 1998
Trans. 6- ARTICLE 6: TRANSITORY OF DECEMBER 31, 1999
Trans. 7- ARTICLE 7: TRANSITORY OF DECEMBER 31, 2000
Trans. 8- ARTICLE 8: TRANSITORY OF JANUARY 05, 2004
Trans. 9- ARTICLE 9: TRANSITORY OF DECEMBER 31, 2004
Trans. 10- ARTICLE 10: TRANSITORY OF OCTOBER 25, 2005
Trans. 11- ARTICLE 11: TRANSITORY OF JUNE 28, 2006
Trans. 12- ARTICLE 12: TRANSITORY OF JULY 18, 2006
Trans. 13- ARTICLE 13: TRANSITORY OF OCTOBER 1st, 2007
Trans. 14- ARTICLE 14: TRANSITORY OF JULY 1st, 2008
Trans. 15- ARTICLE 15: TRANSITORY OF MAY 6, 2009
Trans. 16- ARTICLE 16: TRANSITORY OF JUNE 4, 2009
Trans. 17- ARTICLE 17: TRANSITORY OF DECEMBER 7, 2009
Trans. 18- ARTICLE 18: TRANSITORY OF MAY 10, 2011
Trans. 19- ARTICLE 19: TRANSITORY OF DECEMBER 12, 2011
Trans. 20- ARTICLE 20: TRANSITORY OF DECEMBER 9, 2013
Trans. 21- ARTICLE 21: TRANSITORY OF MARCH 14, 2014
Trans. 22- ARTICLE 22: TRANSITORY OF NOVEMBER 18, 2015
Trans. 23- ARTICLE 23: TRANSITORY OF JANUARY 12, 2016
Trans. 24- ARTICLE 24: TRANSITORY OF JUNE 17, 2016
Trans. 25- ARTICLE 25: TRANSITORY OF NOVEMBER 30, 2016
Trans. 26- ARTICLE 26: TRANSITORY OF JANUARY 27, 2017
Trans. 27- ARTICLE 27: TRANSITORIES OF JUNE 1st, 2018
Trans. 28- ARTICLE 28: TRANSITORIES OF JULY 25, 2018
VIII TRANSITIONAL ARTICLES OF DECEMBER 9TH 2019
DISPOSICIONES TRANSITORIAS-TRANSITIONAL PROVISIONS OF THE FEDERAL FISCAL CODE (CÓDIGO FISCAL DE...
Trans- ARTICLE SOLE TRANSITORY
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law
