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- Art. 2 - ARTICLE 2: REPEALED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 LESS THAN THE TOTAL VALUE-ADDED TAX (VAT) CAUSED
- Art. 4 - ARTICLE 4: VALUE-ADDED TAX (VAT) WITHHOLDING BY THE FEDERATION AND ITS DECENTRALIZED BODIES
- Art. 5 - ARTICLE 5: REPEALED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 OF MACHINERY AND EQUIPMENT
- Art. 10 - ARTICLE 10: MATERIALS INCLUDED IN 80% OF GOLD
- Art. 10A - ARTICLE 10A: FOODS THAT ARE CONSIDERED NOT PREPARED FOR CONSUMPTION IN THE PLACE OR ESTABLISHMENT WHERE THEY ARE SOLD
- Art. 11 - ARTICLE 11: SERVICES PROVIDED DIRECTLY TO FARMERS OR RANCHERS
- Art. 12 - ARTICLE 12: VALUE-ADDED TAX (VAT) TRANSFERRED AND ITS REFUND IN DIPLOMATIC MISSIONS
- Art. 13 - ARTICLE 13: VALUE-ADDED TAX (VAT) TRANSFERRED TO INTERNATIONAL ORGANIZATIONS AND THEIR REFUND
- Art. 14 - ARTICLE 14: INDIVIDUAL LOCALS FOR THE PROVISION OF INDEPENDENT PROFESSIONAL SERVICES
- Art. 15 - ARTICLE 15: ACCREDITATION OF THE VALUE-ADDED TAX (VAT) PAID FOR THE IMPORT OF TANGIBLE GOODS
- Art. 16 - ARTICLE 16: CALCULATION OF THE RATIO OF THE CREDITABLE VALUE-ADDED TAX (VAT) FOR TAXPAYERS THAT MAKE UP THE FINANCIAL SYSTEM
- Art. 17 - ARTICLE 17: CALCULATION OF THE RATIO OF THE CREDITABLE VALUE-ADDED TAX (VAT) FOR AIRLINES
- Art. 18 - ARTICLE 18: CONCEPTS THAT FINANCIAL INSTITUTIONS MAY CONSIDER DETERMINING THE CREDITABLE VALUE-ADDED TAX (VAT)
- Art. 19 - ARTICLE 19: MANNER IN WHICH THE REIMBURSE OR INCREASE OF THE ACCREDITATION MUST BE MADE
- Art. 20 - ARTICLE 20: REQUIREMENTS TO ACCREDIT THE VALUE-ADDED TAX (VAT) PAID FOR COMMON EXPENSES IN CONDOMINIUMS
- Art. 21 - ARTICLE 21: REQUIREMENTS TO CREDITALBE THE VAT RELATED TO EXPENSES INCURRED IN CONNECTION WITH THE USE OF A CAR OWNED BY A PERSON WHO PROVIDES SUBORDINATE PROFESSIONAL SERVICES
- Art. 22 - ARTICLE 22: REPEALED
- Art. 22A - ARTICLE 22A: COMPLEMENTARY DECLARATIONS TO PROVE THE VALUE-ADDED TAX (VAT) WAS PAID
- Art. 22B - ARTICLE 22B: HOW TO CREDIT THE WITHHELD OF THE TRANSFERRED VALUE-ADDED TAX (VAT)
- Art. 23 - ARTICLE 23: OPTION TO REQUEST A REFUND, MAKE COMPENSATION OR CONTINUE CREDITING, WHEN COMPLEMENTARY DECLARATIONS ARE PRESENTED
- Art. 24 - ARTICLE 24: RETURN OF ALIENATED GOODS, GRANTING OF DISCOUNTS OR BONUSES OR REFUND OF ADVANCE PAYMENTS OR DEPOSITS RECEIVED
II TRANSFERS
- Art. 25 - ARTICLE 25: CASES THAT ARE NOT CONSIDERED MISSING FROM THE INVENTORY OF GOODS
- Art. 26 - ARTICLE 26: TRANSFER OF PROPERTY EXEMPT FROM THE VALUE-ADDED TAX (VAT) PAYMENT
- Art. 27 - ARTICLE 27: CALCULATION OF VALUE-ADDED TAX (VAT) ON THE ALIENATION OF USED CARS AND TRUCKS
- Art. 28 - ARTICLE 28: OTHER CONSTRUCTIONS THAT ARE CONSIDERED TO BE RESIDENCES
- Art. 29 - ARTICLE 29: REQUIREMENT TO CONSIDER ALIENATION OF GOODS FOR WHICH THE VAT IS NOT PAID, THE PROVISION OF CONSTRUCTION SERVICES OR EXTENSION OF RESIDENCES
- Art. 30 - ARTICLE 30: EXCEPTION OF VAT PAYMENT OF DIVIDENDS PAID IN SHARES
- 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 TRANSPORT SERVICE THAT PAYS AN AIRLINE COVERED BY A TICKET ISSUED BY ANOTHER
- Art. 33 - ARTICLE 33: PAYMENT OF THE VALUE-ADDED TAX (VAT) FOR FEES THAT CONDOMINIUMS CONTRIBUTE TO COMMON EXPENSES
- Art. 34 - ARTICLE 34: VALUE-ADDED TAX (VAT) TRANSFER IN CONSTRUCTION CONTRACTS AT A LUMP SUM PRICE
- 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 TO ACQUIRE A PROPERTY DESTINED FOR RESIDENTIAL PURPOSES
- 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 INVESTING PUEBLIC
- Art. 40A - ARTICLE 40A: CIVIL ASSOCIATIONS THAT ARE NOT SUBJECT TO THE VALUE-ADDED TAX (VAT) PAYMENT
- Art. 41 - ARTICLE 41: PROFESSIONAL MEDICAL SERVICES THAT DO NOT PAY VAT
- Art. 42 - ARTICLE 42: REIMBURSEMENT OF CONTRIBUTIONS PAID ON BEHALF OF THE CLIENT
- Art. 43 - ARTICLE 43: OBLIGATIONS OF PROVIDERS OF VARIOUS TOURISM SERVICES IN THE SAME CONTRACT
- Art. 44 - ARTICLE 44: HOW THE PRIZE DERIVED FROM A YIELD OPERATIONS IS CONSIDERED
IV TEMPORARY USE AND ENJOYMENT OF GOODS
V IMPORT OF GOODS AND SERVICES
- Art. 46 - ARTICLE 46: OPERATIONS THAT ARE ALSO CONSIDERED AS AN INTRODUCTION OF GOODS INTO THE COUNTRY
- Art. 47 - ARTICLE 47: WASTE OF MAQUILADORAS THAT ARE DESTINED FOR DEFINITIVE IMPORTATION
- Art. 48 - ARTICLE 48: SERVICES PROVIDED BY RESIDENTS ABROAD WHO ARE CONSIDERED TO BE USED IN THE COUNTRY
- Art. 49 - ARTICLE 49: SERVICES PROVIDED ABROAD BY NON-RESIDENTS IN THE COUNTRY THAT ARE NOT CONSIDERED IMPORTED
- Art. 50 - ARTICLE 50: ACCREDITATION OF VAT PAID FOR THE IMPORTATION OF INTANGIBLE GOODS OR SERVICES
- Art. 51 - ARTICLE 51: NON-PAYMENT OF VAT FOR GOODS IMPORTED BY RESIDENTS OF THE BORDER STRIP FOR CONSUMPTION
- Art. 52 - ARTICLE 52: REPEALED
- Art. 53 - ARTICLE 53: CALCULATION OF VAT WHEN THE TAXPAYER ENFORCES SOME MEANS OF DEFENSE AGAINST THE RESOLUTIONS ISSUED BY THE CUSTOMS AUTHORITIES
- Art. 54 - ARTICLE 54: DETERMINATION OF THE INCREASE IN VALUE OF A TEMPORARILY EXPORTED GOOD
- Art. 55 - ARTICLE 55: HOW VAT IS DETERMINE IN THE IMPORTATION OF TANGIBLE GOODS
- Art. 56 - ARTICLE 56: MOMENT IN WHICH VAT IS PAID BY DEPOSIT IN CUSTOMS ACCOUNT
VI EXPORT OF GOOD AND SERVICES
I GENERAL DISPOSITIONS
- Art. 57 - ARTICLE 57: MOMENT IN WHICH THE EXPORT OF TANGIBLE GOODS IS CONSIDERED CONSUMMATED
- Art. 58 - ARTICLE 58: SERVICES PROVIDED BY RESIDENTS IN THE COUNTRY THAT ARE CONSIDERED TO BE USED ABROAD
- 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
III HOTEL SERVICES AND SERVICES RELATED TO CONGRESSES, CONVENTIONS, EXPOSITIONS AND FAIRS
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 TAX (VAT) THROUGH A TRUST
- Art. 75 - ARTICLE 75: WITHHOLDINGS MADE ON A REGULAR BASIS
- Art. 76 - ARTICLE 76: ACTS OR ACTIVITIES FOR WHICH THE CO-OWNERS AND MEMBERS OF A CONJUGAL PARTNERSHIP MUST APPOINT A COMMON REPRESENTATIVE
- Art. 77 - ARTICLE 77: GRANTING OF ADMINISTRATIVE FACILITIES FOR COMPLIANCE WITH THE OBLIGATIONS OF THIS LAW
- Art. 78 - ARTICLE 78: CASE IN WHICH NOTARIES, BROKERS, JUDGES AND OTHER NOTARIES ARE RELIEVED OF THE OBLIGATION TO CARRY OUT THE CALCULATION OF VAT
VIII POWERS OF THE AUTHORITIES
IX TRANSITIONAL ARTICLES
