Article 29 of the Mexican Federal Fiscal Code

Article 29 of the Mexican Federal Fiscal Code

When the tax laws establish the obligation to issue tax receipts for the acts or activities performed, for the income received or for the withholdings of taxes made, taxpayers must issue them by means of digital documents through the Internet page of the Tax Administration Service (Servicio de Administración Tributaria). Persons acquiring goods, enjoying their temporary use or enjoyment, receiving services, making partial or deferred payments that settle balances of digital tax receipts through the Internet, or those to whom taxes have been withheld must request the respective digital tax receipt through the Internet. Taxpayers that export merchandise that are not subject to alienation or whose alienation is free of charge, must issue the digital tax receipt by Internet that covers the operation.

Paragraph amended by the Decree that amends, adds and repeals several provisions of the Income Tax Law #, the Value Added Tax Law, the Law of the Special Tax on Production and Services, the Federal Law of the Tax on New Automobiles, the Federal Tax Code and other regulations, published in the Official Gazette of the Federation on November 12, 2021.

The taxpayers referred to in the preceding paragraph must comply with the following obligations:

To have an advanced electronic signature certificate in force, have tax obligations in the Federal Taxpayers Registry and comply with the requirements determined by the Tax Administration Service through general rules.
Section I amended by the Decree that amends, adds and repeals several provisions of the Income Tax Law #, the Value Added Tax Law, the Law of the Special Tax on Production and Services, the Federal Law of the Tax on New Automobiles, the Tax Code of the Federation and other regulations, published in the Official Gazette of the Federation on November 12, 2021.
To process before the Tax Administration Service the certificate for the use of digital stamps.
Taxpayers may opt for the use of one or more digital seal certificates to be used exclusively for the issuance of tax receipts through digital documents. The digital seal will allow to accredit the authorship of the digital tax receipts issued by individuals and corporations through the Internet, which is subject to the regulations applicable to the use of the advanced electronic signature.
Taxpayers may obtain a digital seal certificate to be used by all their establishments or premises, or may obtain a digital seal certificate for each of their establishments. The Tax Administration Service will establish by means of general rules the control and identification requirements to which the use of the digital seal of the taxpayers will be subject.
The processing of a digital seal certificate may only be carried out by means of an electronic format with the advanced electronic signature of the applicant.
Comply with the requirements established in Article 29-A of this Code, and those that the Tax Administration Service establishes for this purpose by means of general rules, including the complements of the digital tax receipt by Internet, which will be published in the Internet Portal of the Tax Administration Service.Section III amended by the Decree that amends, adds and repeals several provisions of the Income Tax Law #, the Value Added Tax Law, the Special Tax on Production and Services Law, the Federal Law on the Tax on New Automobiles, the Federal Tax Code and other regulations, published in the Official Gazette of the Federation on November 12, 2021.
Submit to the Tax Administration Service, prior to its issuance, the respective digital tax receipt by Internet through the digital mechanisms determined for such purpose by such decentralized body by means of general rules, in order for it to proceed to:
1. Validate compliance with the requirements established in Article 29-A of this Code and those contained in the complements of the digital tax vouchers by Internet, which the Tax Administration Service establishes by means of general rules.
  
  Subsection a) amended by the Decree that amends, adds and repeals several provisions of the Income Tax Law #, the Value Added Tax Law, the Special Tax on Production and Services Law, the Federal Law on the Tax on New Automobiles, the Federal Tax Code and other regulations, published in the Official Gazette of the Federation on November 12, 2021.
2. Assign the folio number of the digital tax receipt.
3. Incorporate the digital seal of the Tax Administration Service.
  
  …Paragraph repealed by the Decree by which various provisions of the Income Tax Law #, the Value Added Tax Law, the Law of the Special Tax on Production and Services, the Federal Law of the Tax on New Automobiles, the Federal Tax Code and other ordinances are amended, added and repealed, published in the Official Gazette of the Federation on November 12, 2021….Paragraph repealed by the Decree amending, adding and repealing several provisions of the Income Tax Law #, the Value Added Tax Law, the Law of the Special Tax on Production and Services, the Federal Law of the Tax on New Automobiles, the Federal Tax Code of the Federation and other regulations, published in the Official Gazette of the Federation on November 12, 2021….Paragraph repealed by the Decree amending, adding and repealing several provisions of the Income Tax Law #, the Value Added Tax Law, the Law of the Special Tax on Production and Services, the Federal Law of the Tax on New Automobiles, the Federal Tax Code of the Federation and other regulations, published in the Official Gazette of the Federation on November 12, 2021….Paragraph repealed by the Decree amending, adding and repealing several provisions of the Income Tax Law #, the Value Added Tax Law, the Law of the Special Tax on Production and Services, the Federal Law of the Tax on New Automobiles, the Federal Tax Code of the Federation and other regulations, published in the Official Gazette of the Federation on November 12, 2021.
Once the digital seal of the Tax Administration Service is incorporated to the digital tax receipt by Internet, they must deliver or make available to their clients, through the electronic means provided by said decentralized body by means of general rules, the electronic file of the digital tax receipt by Internet in question and, when requested by the client, its printed representation, which only presumes the existence of said tax receipt.
Section V amended by the Decree that amends, adds and repeals several provisions of the Income Tax Law #, the Value Added Tax Law and the Federal Tax Code, published in the Official Gazette of the Federation on December 8, 2020.
Comply with the IT specifications determined by the Tax Administration Service through general rules.
Taxpayers will be able to verify the authenticity of the digital tax receipts by Internet that they receive by consulting on the Tax Administration Service’s website if the folio number that covers the digital tax receipt was authorized to the issuer and if at the time of the issuance of the digital tax receipt, the certificate that covers the digital seal was in force and registered in such decentralized organ.
In the case of refunds, discounts or bonuses referred to in Article 25 of the Income Tax Law, digital tax receipts must be issued through the Internet. In the event that vouchers are issued to cover expenditures without having the justification and documentary support that accredits the refunds, discounts or bonuses before the tax authorities, these may not be reduced from the tax vouchers of the taxpayer’s income, which may be verified by the tax authorities in the exercise of the powers established in this Code.
Paragraph amended by the Decree amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law, the Law of the Special Tax on Production and Services, the Federal Law of the Tax on New Automobiles, the Federal Tax Code and other regulations, published in the Official Gazette of the Federation on November 12, 2021.
The Tax Administration Service, by means of general rules, may establish administrative facilities for taxpayers to issue their digital tax receipts by their own means, through service providers or with the electronic means determined in such rules. Likewise, through the mentioned rules it may establish the characteristics of the vouchers that will be used to cover the transportation and the legal possession and stay of the merchandise during the same, as well as the vouchers that cover operations carried out with the general public.
Paragraph amended by the Decree that amends, adds and repeals several provisions of the Income Tax Law, the Value Added Tax Law, the Law of the Special Tax on Production and Services, the Federal Law of the Tax on New Automobiles, the Tax Code of the Federation and other regulations, published in the Official Gazette of the Federation on November 12, 2021.
In the case of acts or activities that have fiscal effects in which there is no obligation to issue digital tax receipts through the Internet, the Tax Administration Service may, by means of general rules, establish the characteristics of the digital documents that cover such operations.

Paragraph added by the Decree amending, adding and repealing several provisions of the Fiscal Code of the Federation, the Customs Law, the Federal Criminal Code and the Federal Law to Prevent and Punish Crimes Committed in the Matter of Hydrocarbons, published in the Official Gazette of the Federation on June 1, 2018.Article amended by the Decree amending, adding and repealing several provisions of the Federal Fiscal Code, published in the Official Gazette of the Federation on December 9, 2013.