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Regulations of Value Added Tax Law
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REGULATIONS OF THE VALUE ADDED TAX LAW
I GENERAL DISPOSITIONS
ART. 1- ARTICLE 1: DEFINITION OF CONCEPTS
ART. 2- ARTICLE 2: REPEALED
ART. 3-ARTICLE 3: CASES IN WHICH A RETENTION MAY BE MADE...
ART. 4-ARTICLE 4: VALUE-ADDED TAX (VAT) WITHHOLDING BY THE FEDERATION AND...
ART. 5- ARTICLE 5: REPEALED
ART. 6- ARTICLE 6: NON-INDUSTRIALIZED ANIMALS AND VEGETABLES
ART. 7- ARTICLE 7: WHAT IS CONSIDERED PATENT MEDICINE
ART. 8- ARTICLE 8: VESSELS INTENDED FOR COMMERCIAL FISHING
ART. 9-ARTICLE 9: REQUIREMENTS TO APPLY 0% RATE TO THE ALIENATION...
ART. 10- ARTICLE 10: MATERIALS INCLUDED IN 80% OF GOLD
ART. 10A-ARTICLE 10A: FOODS THAT ARE CONSIDERED NOT PREPARED FOR CONSUMPTION...
ART. 11- ARTICLE 11: SERVICES PROVIDED DIRECTLY TO FARMERS OR RANCHERS
ART. 12-ARTICLE 12: VALUE-ADDED TAX (VAT) TRANSFERRED AND ITS REFUND IN...
ART. 13-ARTICLE 13: VALUE-ADDED TAX (VAT) TRANSFERRED TO INTERNATIONAL ORGANIZATIONS AND...
ART. 14-ARTICLE 14: INDIVIDUAL LOCALS FOR THE PROVISION OF INDEPENDENT PROFESSIONAL...
ART. 15-ARTICLE 15: ACCREDITATION OF THE VALUE-ADDED TAX (VAT) PAID FOR...
ART. 16-ARTICLE 16: CALCULATION OF THE RATIO OF THE CREDITABLE VALUE-ADDED...
ART. 17-ARTICLE 17: CALCULATION OF THE RATIO OF THE CREDITABLE VALUE-ADDED...
ART. 18-ARTICLE 18: CONCEPTS THAT FINANCIAL INSTITUTIONS MAY CONSIDER DETERMINING THE...
ART. 19-ARTICLE 19: MANNER IN WHICH THE REIMBURSE OR INCREASE OF...
ART. 20-ARTICLE 20: REQUIREMENTS TO ACCREDIT THE VALUE-ADDED TAX (VAT) PAID...
ART. 21-ARTICLE 21: REQUIREMENTS TO CREDITALBE THE VAT RELATED TO EXPENSES...
ART. 22- ARTICLE 22: REPEALED
ART. 22A-ARTICLE 22A: COMPLEMENTARY DECLARATIONS TO PROVE THE VALUE-ADDED TAX (VAT)...
ART. 22B-ARTICLE 22B: HOW TO CREDIT THE WITHHELD OF THE TRANSFERRED...
ART. 23-ARTICLE 23: OPTION TO REQUEST A REFUND, MAKE COMPENSATION OR...
ART. 24-ARTICLE 24: RETURN OF ALIENATED GOODS, GRANTING OF DISCOUNTS OR...
II TRANSFERS
ART. 25-ARTICLE 25: CASES THAT ARE NOT CONSIDERED MISSING FROM THE...
ART. 26-ARTICLE 26: TRANSFER OF PROPERTY EXEMPT FROM THE VALUE-ADDED TAX...
ART. 27-ARTICLE 27: CALCULATION OF VALUE-ADDED TAX (VAT) ON THE ALIENATION...
ART. 28- ARTICLE 28: OTHER CONSTRUCTIONS THAT ARE CONSIDERED TO BE RESIDENCES
ART. 29-ARTICLE 29: REQUIREMENT TO CONSIDER ALIENATION OF GOODS FOR WHICH...
ART. 30-ARTICLE 30: EXCEPTION OF VAT PAYMENT OF DIVIDENDS PAID IN...
ART. 31- ARTICLE 31: DELIVERY OF GOODS IN FISCAL OR CONTROLED PREMISES
III RENDERING OF SERVICES
ART. 32-ARTICLE 32: EXCEPTION OF THE PAYMENT OF VAT FOR THE...
ART. 33-ARTICLE 33: PAYMENT OF THE VALUE-ADDED TAX (VAT) FOR FEES...
ART. 34-ARTICLE 34: VALUE-ADDED TAX (VAT) TRANSFER IN CONSTRUCTION CONTRACTS AT...
ART. 35- ARTICLE 35: OBLIGATIONS OF THE COMMISSIONER AND THE PRINCIPAL
ART. 36- ARTICLE 36: DEFINITION OF LIFE INSURANCE
ART. 37-ARTICLE 37: NON-PAYMENT OF VAT FOR INTEREST DERIVED FROM FINANCING...
ART. 38- ARTICLE 38: WHAT IS MEANT BY FINANCING OPERATIONS
ART. 39- ARTICLE 39: GOODS THTAT ARE CONSIDERED AN INVESTMENT
ART. 39A- ARTICLE 39A: COMPRISE SERVICES DERIVED FROM MORTGAGE CREDITS
ART. 40-ARTICLE 40: TITLES THAT ARE CONSIDERED PLACED AMONG THE LARGE...
ART. 40A-ARTICLE 40A: CIVIL ASSOCIATIONS THAT ARE NOT SUBJECT TO THE...
ART. 41- ARTICLE 41: PROFESSIONAL MEDICAL SERVICES THAT DO NOT PAY VAT
ART. 42-ARTICLE 42: REIMBURSEMENT OF CONTRIBUTIONS PAID ON BEHALF OF THE...
ART. 43-ARTICLE 43: OBLIGATIONS OF PROVIDERS OF VARIOUS TOURISM SERVICES IN...
ART. 44-ARTICLE 44: HOW THE PRIZE DERIVED FROM A YIELD OPERATIONS...
IV TEMPORARY USE AND ENJOYMENT OF GOODS
ART. 45-ARTICLE 45: VAT PAYMENT FOR THE TEMPORARY USE OF A...
V IMPORT OF GOODS AND SERVICES
ART. 46-ARTICLE 46: OPERATIONS THAT ARE ALSO CONSIDERED AS AN INTRODUCTION...
ART. 47-ARTICLE 47: WASTE OF MAQUILADORAS THAT ARE DESTINED FOR DEFINITIVE...
ART. 48-ARTICLE 48: SERVICES PROVIDED BY RESIDENTS ABROAD WHO ARE CONSIDERED...
ART. 49-ARTICLE 49: SERVICES PROVIDED ABROAD BY NON-RESIDENTS IN THE COUNTRY...
ART. 50-ARTICLE 50: ACCREDITATION OF VAT PAID FOR THE IMPORTATION OF...
ART. 51-ARTICLE 51: NON-PAYMENT OF VAT FOR GOODS IMPORTED BY RESIDENTS...
ART. 52- ARTICLE 52: REPEALED
ART. 53-ARTICLE 53: CALCULATION OF VAT WHEN THE TAXPAYER ENFORCES SOME...
ART. 54-ARTICLE 54: DETERMINATION OF THE INCREASE IN VALUE OF A...
ART. 55-ARTICLE 55: HOW VAT IS DETERMINE IN THE IMPORTATION OF...
ART. 56-ARTICLE 56: MOMENT IN WHICH VAT IS PAID BY DEPOSIT...
VI EXPORT OF GOOD AND SERVICES
I GENERAL DISPOSITIONS
ART. 57-ARTICLE 57: MOMENT IN WHICH THE EXPORT OF TANGIBLE GOODS...
ART. 58-ARTICLE 58: SERVICES PROVIDED BY RESIDENTS IN THE COUNTRY THAT...
ART. 59- ARTICLE 59: EXPORT OF ADVERTISING SERVICES
ART. 60- ARTICLE 60: INTERNATIONAL TRANSPORT OF GOODS
ART. 61- ARTICLE 61: INDEPENDENT PROFESSIONAL SERVICES USED ABROAD
II FILMING OR RECORDING SERVICES
ART. 62- ARTICLE 62: SERVICES THAT ARE CONSIDERED FILMING OR RECORDING
ART. 63-ARTICLE 63: REQUIREMENTS THAT MUST BE MET TO CALCULATE THE...
III HOTEL SERVICES AND SERVICES RELATED TO CONGRESSES, CONVENTIONS, EXPOSITIONS...
ART. 64- ARTICLE 64: REPEALED
ART. 65- ARTICLE 65: REPEALED
ART. 66- ARTICLE 66: REPEALED
ART. 67- ARTICLE 67: REPEALED
ART. 68- ARTICLE 68: REPEALED
ART. 69- ARTICLE 69: REPEALED
ART. 70- ARTICLE 70: REPEALED
VII OBLIGATIONS OF TAXPAYERS
ART. 71- ARTICLE 71: REPEALED
ART. 72- ARTICLE 72: REPEALED
ART. 73- ARTICLE 73: REPEALED
ART. 74-ARTICLE 74: VOUCHERS ON BEHALF OF PEOPLE WHO PAY VALUE-ADDED...
ART. 75- ARTICLE 75: WITHHOLDINGS MADE ON A REGULAR BASIS
ART. 76-ARTICLE 76: ACTS OR ACTIVITIES FOR WHICH THE CO-OWNERS AND...
ART. 77-ARTICLE 77: GRANTING OF ADMINISTRATIVE FACILITIES FOR COMPLIANCE WITH THE...
ART. 78-ARTICLE 78: CASE IN WHICH NOTARIES, BROKERS, JUDGES AND OTHER...
VIII POWERS OF THE AUTHORITIES
ART. 79-ARTICLE 79: CREDITABLE AMOUNTS TO BE VERIFIED IN THE PRESUMPTIVE...
IX TRANSITIONAL ARTICLES
TRANS. 1- ARTICLE TRANSITORIES OF DECEMBER 4, 2006
TRANS. 2- ARTICLE TRANSITORIES OF SEPTEMBER 25, 2014
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2019
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
