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Article 1 of the Mexican Value-Added Tax Law

Individuals and corporations that, in national territory, perform the following acts or activities are obligated to pay the value-added tax established in this Law:

Amended paragraph DOF 30-12-1980.

  1. They sell goods.
  2. Render independent services.
  3. Grant the temporary use or enjoyment of goods.
  4. Import goods or services.

The tax will be calculated by applying to the values indicated in this Law, the rate of 16%. In no case shall the value-added tax be considered part of such values.

Amended paragraph DOF 12/31/1982, 11/21/1991, 03/27/1995, 12/07/2009

Transfer of VAT

The taxpayer shall transfer said tax, expressly and separately, to the persons acquiring the goods, using or enjoying them temporarily, or receiving the services. The transfer of the tax shall be understood as the collection or charge that the taxpayer must make to such persons of an amount equivalent to the tax established in this Law, including when it is withheld under the terms of articles 1-A, 3, third paragraph or 18-J, section II, paragraph a) of the same.

Paragraph amended by the Decree amending, adding, and repealing several provisions of the Income Tax Law, the Value Added Tax Law, the Special Tax on Production and Services Law, and the Federal Fiscal Code, published in the Official Gazette of the Federation on December 9, 2019.