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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