FEDERAL FISCAL CODE
I GENERAL DISPOSITIONS
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 MEET
- 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 DOCUMENTS
- Art. 20 -
ARTICLE 20: FORM AND MEANS OF PAYMENT OF CONTRIBUTIONS AND ACCESSORIES
- Art. 20 Bis -
ARTICLE 20 BIS: RULES FOR DETERMINING THE NATIONAL CONSUMER PRICE INDEX
- Art. 20 Ter -
ARTICLE 20 TER: CALCULATION OF THE INVESTMENT UNIT (UDI)
- Art. 21 -
ARTICLE 21: UPDATE OF OMITTED CONTRIBUTIONS AND EXPLOITATIONS, IN ADDITION TO THE PAYMENT OF SURCHARGES
- Art. 22 -
ARTICLE 22: REFUND OF AMOUNTS UNDULY PAID.
- Art. 22A -
ARTICLE 22 A: PAYMENT OF INTEREST ON REFUND OF A BALANCE IN FAVOR OR OF AN UNDUE PAYMENT
- Art. 22B -
ARTICLE 22 B: HOW THE REFUND OF A BALANCE IN FAVOR OR AN IMPROPER PAYMENT IS MADE
- Art. 22C -
ARTICLE 22C: HOW THE RETURN REQUEST IS SUBMITTED, WHEN THE AMOUNT IN FAVOR IS EQUAL TO OR GREATER THAN $ 15,790.00
- Art. 22D -
ARTICLE 22 D: PROCEDURE TO VERIFY WHETHER THE REFUND OF UNDULY PAID TARIFFS PROCEEDS
- 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 BEING ENTITLED TO IT, A TAX INCENTIVE OR SUBSIDY IS ACCREDITED
- Art. 26 -
ARTICLE 26: RESPONSIBLE FOR SOLIDARITY
- Art. 26A -
ARTICLE 26 A: RESPONSIBILITY OF THE INDIVIDUAL SUBJECT TO THE REGIME INDICATED
- Art. 27 -
ARTICLE 27: FEDERAL TAXPAYER REGISTRATION
- Art. 28 -
ARTICLE 28: RULES TO BE OBSERVED BY PEOPLE OBLIGED TO CARRY OUT THEIR ACCOUNTING; DOCUMENTS THAT INTEGRATE IT
- Art. 29 -
ARTICLE 29: DIGITAL TAX RECEIPTS
- Art. 29A -
ARTICLE 29 A: REQUIREMENTS TO BE CONTAIN IN THE DIGITAL TAX RECEIPTS
- 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ARTICLE 29 B: REPEALED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ARTICLE 29 C: REPEALED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ARTICLE 29 D: REPEALED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 USING ELECTRONIC RECORDS
- Art. 31 -
ARTICLE 31: REQUESTS, DECLARATIONS, NOTICES OR REPORTS
- Art. 31A -
ARTICLE 31 A: TAXPAYERS MUST SUBMIT THE INFORMATION OF THE OPERATIONS INDICATED IN THE OFFICIAL FORM AND THE SPECIFIED TERM
- 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 SAVINGS AND LOAN SOCIETIES
- Art. 32B Bis -
ARTICLE 32 B BIS: IMPLEMENTATION OF THE STANDARD FOR THE AUTOMATIC EXCHANGE OF INFORMATION ON FINANCIAL ACCOUNTS IN FISCAL MATTERS
- Art. 32C -
ARTICLE 32 C: OBLIGATIONS OF FACTORING COMPANIES
- Art. 32D -
ARTICLE 32 D: INDIVIDUALS WITH WHOM THE PUBLIC ADMINISTRATION AND THE ATTORNEY GENERAL OF MEXICO (PGR) CANNOT CONTRACT ACQUISITIONS, LEASES, SERVICES, OR PUBLIC WORKS
- Art. 32E -
ARTICLE 32 E: OBLIGATIONS OF LEGAL ENTITIES AUTHORIZED TO ISSUE CREDIT, DEBIT OR SERVICE CARDS OR ELECTRONIC WALLETS
- Art. 32F -
ARTICLE 32 F: OBLIGATION OF THOSE WHO CAN DESTROY BASIC MERCHANDISE FOR HUMAN SUBSISTENCE IN MATTERS OF FOOD OR HEALTH THAT HAVE LOST THEIR VALUE DUE TO DETERIORATION OR OTHER CAUSES
- Art. 32G -
ARTICLE 32 G: OBLIGATION OF THE FEDERATION, FEDERATIVE ENTITIES, FEDERAL DISTRICT, AND DECENTRALIZED BODIES
- Art. 32H -
ARTICLE 32 H: WHO MUST PRESENT AS PART OF THE STATEMENT OF THE FISCAL YEAR, INFORMATION ABOUT THEIR FISCAL SITUATION
- 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 FULFILL ITS FACULTIES
- 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 BE NOTIFIED
- Art. 39 -
ARTICLE 39: FACULTIES OF THE FEDERAL EXECUTIVE THROUGH RESOLUTIONS OF GENERAL RULES
- Art. 40 -
ARTICLE 40: ENFORCEMENT MEASURES
- Art. 40A -
ARTICLE 40 A: PROCEDURE FOR CARRYING OUT THE PRECAUTIONARY ASSURANCE OF ASSETS OR THE NEGOTIATION OF TAXPAYERS
- Art. 41 -
ARTICLE 41: OMISSION OF DECLARATIONS, NOTICES AND OTHER DOCUMENTS
- Art. 41A -
ARTICLE 41 A: REQUEST FOR DATA, REPORTS, OR DOCUMENTS TO CLARIFY DECLARATIONS AND OFFSET NOTICES
- 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 THE FISCAL ADDRESS
- Art. 46A -
ARTICLE 46A: PERIODS TO CONCLUDE THE VISIT OR REVIEW OF ACCOUNTING RECORDS
- Art. 47 -
ARTICLE 47: CASES IN WHICH THE HOME VISIT MAY BE CONCLUDED IN ADVANCE
- Art. 48 -
ARTICLE 48: RULES FOR REQUESTING REPORTS, DATA, DOCUMENTS, OR ACCOUNTING RECORDS OUTSIDE A HOME VISIT
- Art. 49 -
ARTICLE 49: PROCEDURE TO CARRY OUT HOME VISITS
- Art. 50 -
ARTICLE 50: MAXIMUM PERIOD TO NOTIFY THE RESOLUTION THAT DETERMINES OMITTED CONTRIBUTIONS
- Art. 51 -
ARTICLE 51: DETERMINATION OF CONTRIBUTIONS OR EXPLOITATIONS OMITTED
- Art. 52 -
ARTICLE 52: REQUIREMENTS TO PRESUME THE TRUTH OF THE FACTS AFFIRMED IN THE DICTUMS FORMULATED BY THE REGISTERED PUBLIC ACCOUNTANTS (CPR)
- Art. 52A -
ARTICLE 52 A: REVIEW OF THE DICTUM AND OTHER INFORMATION REQUIRED TO THE REGISTERED PUBLIC ACCOUNTANTS
- Art. 53 -
ARTICLE 53: PERIODS FOR THE TAXPAYER, THE RESPONSIBLE FOR SOLIDARITY OR THIRD PARTY TO SUBMIT REQUESTED DATA, REPORTS, OR DOCUMENTS
- Art. 53A -
ARTICLE 53 A: PERIODS FOR THE REGISTERED PUBLIC ACCOUNTANTS TO PRESENT THE REQUIRED INFORMATION OR DOCUMENTATION
- Art. 53B -
ARTICLE 53 B: HOW THE ELECTRONIC REVIEWS ARE CARRIED OUT
- Art. 53C -
ARTICLE 53 C: THE TAX AUTHORITY MAY REVISIT THE SAME RUBRICS OR SPECIFIC CONCEPTS FOR THE SAME PERIOD
- 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. 55
- Art. 57 -
ARTICLE 57: PRESUMPTIVE DETERMINATION OF CONTRIBUTIONS THAT SHOULD HAVE BEEN WITHHELD
- Art. 58 -
ARTICLE 58: COEFFICIENT THAT CAN BE APPLIED WHEN THE FISCAL UTILITY IS PRESUMPTIVELY DETERMINED
- Art. 58A -
ARTICLE 58 A: DETERMINATION OF THE TAX PROFIT OR LOSS REFERRED TO IN THE LAW ON INCOME TAX, THROUGH THE PRESUMPTIVE DETERMINATION OF THE PRICE
- 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 RESOLUTIONS OF THE SECRETARY OF FINANCE AND PUBLIC CREDIT
- Art. 64 -
ARTICLE 64: REPEALED
- Art. 65 -
ARTICLE 65: PERIODS TO PAY OR GUARANTEE OMITTED CONTRIBUTIONS DETERMINED BY THE TAX AUTHORITIES
- Art. 66 -
ARTICLE 66: PAYMENT IN INSTALLMENTS, PARTIAL OR DEFERRED, OF OMITTED CONTRIBUTIONS AND ITS ACCESSORIES
- Art. 66A -
ARTICLE 66 A: AUTHORIZATION FOR PAYMENT IN INSTALLMENTS, PARTIAL OR DEFERRED, OF OMITTED CONTRIBUTIONS AND ITS ACCESSORIES
- Art. 67 -
ARTICLE 67: TERM IN WHICH THE FACULTIES ARE EXTINGUISHED TO DETERMINE OMITTED CONTRIBUTIONS OR EXPLOITATIONS AND ITS ACCESSORIES, AS WELL AS TO IMPOSE SANCTIONS
- 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 COVERED IN RECEIPTS
- 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 DOCUMENTATION PROVIDED BY THIRD-PARTY TAX PARTNERS
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 REDUCTION OF FINES
- 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 CONTRIBUTIONS
- 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 AND TO SUBMIT DECLARATIONS, REQUESTS, DOCUMENTATION, NOTICES, REPORTS, ISSUANCE OF CERTIFICATES AND THE ENTRY OF INFORMATION THROUGH THE WEBSITE OF THE SAT
- Art. 82 -
ARTICLE 82: FINE APPLICABLE TO ARTICLE 81
- Art. 82A -
ARTICLE 82 A: INFRINGEMENTS RELATED TO THE DISCLOSURE OF REPORTABLE SCHEMES BY TAX ADVISORS
- Art. 82B -
ARTICLE 82 B: FINES APPLICABLE TO THE INFRINGEMENTS ESTABLISHED IN ARTICLE 82-A
- Art. 82C -
ARTICLE 82 C: INFRINGEMENTS RELATED TO THE DISCLOSURE OF REPORTABLE SCHEMES BY THE TAXPAYERS
- Art. 82D -
ARTICLE 82 D: FINES APPLICABLE TO THE INFRINGEMENTS ESTABLISHED IN ARTICLE 82-C
- 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 AND LOAN COOPERATIVES
- Art. 84B -
ARTICLE 84 B: FINE APPLICABLE TO ARTICLE 84-A
- Art. 84C -
ARTICLE 84 C: INFRACTIONS RELATED TO THE USERS AND BANK ACCOUNT HOLDERS
- 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 an infraction that may be incurred by brokerage firms, the failure to provide the information referred to in article 58 of the Law on Income Tax (Ley del Impuesto sobre la Renta), rega
- Art. 84H -
ARTICLE 84 H: FINE APPLICABLE TO ARTICLE 84-G
- Art. 84I -
ARTICLE 84 I: INFRACTION RELATED TO PEOPLE ISSUING CREDIT, DEBIT, SERVICE CARDS, OR ELECTRONIC WALLETS
- Art. 84J -
ARTICLE 84 J: FINE APPLICABLE TO ARTICLE 84-I
- Art. 84K -
ARTICLE 84 K: INFRACTION FOR NOT PROVIDING SAT WITH THE INFORMATION CONTAINED IN THE ACCOUNT STATEMENTS
- 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 OF ALCOHOLIC OR REFRESHING BEVERAGES, BEER, AND ROLLED TOBACCO
- Art. 86F -
ARTICLE 86 F: FINE APPLICABLE TO ARTICLE 86-E
- Art. 86G -
ARTICLE 86 G: INFRACTIONS RELATED TO IMPORTERS OF CIGARETTES AND OTHER ROLLED TOBACCO
- Art. 86H -
ARTICLE 86 H: FINES APPLICABLE TO ART. 86-G
- Art. 86I -
ARTICLE 86 I: INFRACTIONS RELATED TO THOSE WHO STORE, SELL, ALIENATE, OR DISTRIBUTE IN MEXICO PACKS OF CIGARETTES AND OTHER ROLLED TOBACCO
- 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 FINANCIAL STATEMENTS
- Art. 91B -
ARTICLE 91 B: FINE APPLICABLE TO ARTICLE 91-A
- Art. 91C -
ARTICLE 91 C: REPEALED
- Art. 91D -
ARTICLE 91 D: REPEALED
V ADMINISTRATIVE PROCEDURES
I ADMINISTRATIVE RESOURCES
II IMPUGNATION OF NOTICES
III PROCEDURE AND RESOLUTION REGARDING APPEALS
IV PROCEDURE AND RESOLUTION REGARDING APPEALS FOR AN EXCLUSIVELY SUBSTANTIVE RECONSIDERATION
II NOTICES AND TAX LIABILITY GUARANTEES
III ADMINISTRATIVE-LAW ENFORCEMENT PROCEDURES
IV ADMINISTRATIVE AUCTIONS
VI DISCLOSURE OF REPORTABLE SCHEMES
VIII TRANSITIONAL ARTICLES OF DECEMBER 9TH 2019
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
