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Legal texts and legal practice require close examination of terms and words and every sentence & paragraph can take very different meanings depending on how these are being interpreted. This document is an AI assisted translation of the original in Spanish and it should be used for information purposes only. The author of this document has made reasonable efforts to provide an accurate translation, however, in case of a discrepancy, the Spanish original will prevail before a court of law.

MEXICAN VALUE ADDED TAX LAW IN ENGLISH

CHAPTER I

General Provisions

Article 1o .- The payment of the value added tax established in this Law shall be payable by individuals and corporations that, in Mexican territory, perform the following acts or activities:

Amended paragraph DOF 12/30/1980

I.- Dispose of goods.

II. Provide independent services.

III. Grant the temporary use or enjoyment of goods.

IV. Import goods or services.

The tax will be calculated by applying the rate of 16% to the values indicated in this Law. 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

The taxpayer shall transfer such tax, expressly and separately, to the persons who acquire the goods, use or enjoy them temporarily, or receive the services. The transfer of the tax will 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.

Amended paragraph DOF 31-12-1998, 09-12-2019

The taxpayer will pay at the authorized offices the difference between the tax payable and the tax that would have been transferred to him or that which he would have paid in the importation of goods or services, provided that they are creditable under the terms of this Law. If applicable, the taxpayer shall deduct the tax withheld from the tax payable.

Amended paragraph DOF 12/31/98

The transfer of the tax referred to in this article shall not be considered a violation of prices or tariffs, including official ones.

Article 1o.-A .- Taxpayers who are in any of the following situations are obliged to withhold the tax transferred to them:

I. They are credit institutions that acquire assets through dation in payment or judicial or fiduciary adjudication.

II. Are legal entities that:

a) Receive independent personal services, or temporarily use or enjoy goods provided or granted by individuals, respectively.

b) Acquire waste to be used as an input in their industrial activity or for commercialization.

c) Receive services of land transportation of goods, rendered by individuals or legal entities.

Subsection added DOF 12-31-1999

d) Receive services rendered by commission agents, when these are individuals.

Subsection added DOF 12-31-1999

III. Individuals or legal entities that acquire tangible goods, or temporarily use or enjoy them, that are sold or granted by residents abroad without a permanent establishment in the country.

Reformed fraction DOF 12-30-2002

IV. (Repealed).

Section added DOF 12/30/2002. Amended DOF 01-12-2004, 07-06-2005. Repealed DOF 11-12-2013. Added DOF 09-12-2019. Repealed DOF 23-04-2021.

The withholding referred to in this article shall not be made by individuals or legal entities that are obligated to pay the tax exclusively for the importation of goods.

Those who make the withholding referred to in this article shall substitute the transferor, service provider or grantor of the temporary use or enjoyment of goods in the obligation to pay and pay the tax.

The withholder shall withhold the tax at the time the price or consideration is paid and on the amount actually paid, and shall pay it through a declaration at the authorized offices, together with the payment of the tax corresponding to the month in which the withholding is made or, in its absence, no later than the 17th day of the month following the month in which the withholding was made, without any crediting, compensation or reduction being possible against the amount of the withholding.

Amended paragraph DOF 30-12-2002, 11-12-2013

The Federal Executive, in the regulations of this law, may authorize a withholding lower than the total tax incurred, taking into consideration the characteristics of the sector or productive chain in question, the control of compliance with tax obligations, as well as the demonstrated need to recover the creditable tax in a more timely manner.

Article added DOF 31-12-1998

Article 1o.-A BIS .- Taxpayers resident in Mexico that provide the digital services referred to in Section II of Article 18-B of this Law to recipients located in Mexican territory, who operate as intermediaries in activities carried out by third parties subject to the payment of value added tax, in addition to the obligations established therein, shall be obliged to comply with the obligations referred to in Article 18-J of this Law.

Individuals and corporations that carry out activities subject to the payment of value added tax through the taxpayers referred to in this Article must comply with the provisions of Articles 18-K, 18-L and 18-M of this Law, as applicable.

Article added DOF 09-12-2019

Article 1o.-B - For the purposes of this Law, consideration is considered effectively collected when it is received in cash, goods or services, even when they correspond to advances, deposits or any other concept regardless of the name by which they are designated, or when the creditor's interest is satisfied through any form of extinction of the obligations giving rise to the consideration.

When the price or consideration agreed for the sale of goods, the rendering of services or the granting of the temporary use or enjoyment of goods is paid by check, it is considered that the value of the transaction, as well as the corresponding value added tax transferred, were effectively paid on the date of collection of the check or when the taxpayers transfer the checks to a third party, except when such transfer is in procuration.

It is presumed that the negotiable instruments other than checks subscribed in favor of the taxpayers, by whoever acquires the good, receives the service or temporarily uses or enjoys the good, constitute a guarantee of the payment of the agreed price or consideration, as well as the value added tax corresponding to the transaction in question. In these cases, both concepts will be understood to have been received by the taxpayers when they effectively collect them, or when the taxpayers transfer the documents pending collection to a third party, except when such transfer is by proxy.

When in connection with the sale of goods, the rendering of services or the granting of the temporary use or enjoyment of goods, taxpayers receive documents or vouchers, in respect of which a third party assumes the payment obligation or receive payment through electronic cards or any other means that allows the user to obtain goods or services, it will be considered that the value of the respective activities, as well as the corresponding value added tax, were effectively paid on the date on which such documents, vouchers, electronic cards or any other means are received or accepted by the taxpayers.

Article added DOF 30-12-2002

Article 1o.-C .- Taxpayers that transfer documents pending collection through a financial factoring operation, will consider that they receive the agreed consideration, as well as the value added tax corresponding to the activity that gave rise to the issuance of such documents, at the time they transfer the documents pending collection.

The taxpayers referred to in the preceding paragraph may choose to consider that the consideration corresponding to the activities that gave rise to the issuance of the aforementioned documents is received until said documents are collected, provided that the following is complied with:

I. In the contracts covering the transfer of the documents pending collection, it must be stated whether the assignors of the documents exercise the option provided for in the second paragraph of this article, or whether they will be subject to the provisions of the first paragraph. In the first case, it must be specified whether the collection will be the responsibility of the assignor, the acquirer or a third party.

II. Those who transfer the documents pending collection will be responsible for paying the value added tax corresponding to the total amount stated in said documents, without deducting from the total amount, the amount corresponding to the financial charge collected by the acquirer.

III. The purchasers of the documents pending collection must deliver to the taxpayers within the first ten calendar days of each month, monthly account statements in which the amounts that have been collected in the immediately preceding month for the documents pending collection that have been transferred to them, the dates on which the collections were made, as well as the discounts, rebates or bonuses that the purchasers have granted to the debtors of the documents pending collection. The account statements must comply with the requirements established in Article 29-A of the Federal Tax Code. Additionally, the taxpayers must comply with the general obligations established in this Law regarding the issuance of receipts, with respect to the collections reported by the acquirers for the assigned documents, and the dates and amounts contained in such receipts must coincide with the data provided by the acquirers in the aforementioned account statements.

In any case, the person who delivers to the debtor the vouchers of the transactions that gave rise to the issuance of the documents pending collection, shall record in such vouchers the amount actually paid by the debtor, when the purchasers have granted discounts, rebates or bonuses.

IV. When the acquirers collect the documents pending collection, either totally or partially, they must state the amount collected with respect to the corresponding document in the account statement they issue, with which the assignors of the documents must determine the value added tax payable by them, without deducting from such value the amount corresponding to the finance charge collected by the acquirer. For such purposes, the value added tax will be calculated by dividing the amount stated in the statement of account as collected by the acquirer by 1.16. The result obtained will be subtracted from the amount stated in the statement of account as collected and the difference will be the value added tax payable by the taxpayer that assigned the documents pending collection.

Reformed fraction DOF 07-12-2009, 11-12-2013

V. When six months have elapsed from the due date of payment of the documents pending collection, without the amounts reflected in said documents having been collected by the acquirers or a third party directly from the original debtor and are not due from the assignor of the documents pending collection, The latter shall consider the value added tax payable by him as incurred on the first day of the month following the period referred to in this paragraph, which shall be calculated by dividing the amount paid by the acquirer in the acquisition of the document, without deducting from such value the amount corresponding to the finance charge collected by the acquirer, by 1.The result obtained shall be subtracted from the amount paid by the acquirer in the acquisition of the aforementioned documents, without deducting from such value the amount corresponding to the finance charge, and the difference shall be the value added tax payable by the taxpayer that assigned the documents pending collection.

Amended paragraph DOF 07-12-2009, 11-12-2013

When the acquirer has made a partial collection on account of the total consideration set forth in the documents pending collection, the assignor of the aforementioned documents may deduct from the value added tax determined at its expense in accordance with the preceding paragraph, the value added tax previously determined for such partial collection, in accordance with the provisions set forth in section IV above.

VI. In the case of recoveries after the sixth month of the due date of payment of the documents pending collection referred to in section V above, of amounts whose amount added to those previously collected corresponding to the same document is greater than the sum of the amounts received by the transferor as payment for the sale of the documents pending collection, without deducting the finance charge, and including the advances, if any, received, the acquirer must report such recoveries in the statement of account of the month in which they are collected. The taxpayer shall calculate the value added tax payable by the total amount collected by the acquirer, dividing the value of the collection made by 1.16. The result obtained shall be subtracted from the total amount collected and the difference shall be the value added tax payable by the assignor.

Amended paragraph DOF 07-12-2009, 11-12-2013

The tax payable by the taxpayer determined in accordance with the preceding paragraph shall be reduced by the tax payable previously determined in accordance with the provisions of section V of this article.

When the acquirers omit to provide the transferor with the account statements corresponding to the collections referred to in this section, they will be liable in lieu of payment of the tax corresponding to the additional recovery, when such omission is discovered by the tax authorities.

VII. When the acquirers dispose of documents pending collection to a third party, they shall be responsible for obtaining from the third party the information relative to the amounts collected for the documents that have been disposed of, as well as the dates on which said collections are made, for the purpose of including said information in the account statements referred to in Section III above.

When the collection of the documents pending collection is the responsibility of the assignor, the acquirer shall not be obliged to provide the account statements referred to in this article, and the assignor of the aforementioned documents shall determine the value added tax to be paid by the acquirer under the terms established in section IV of this article.

The provisions of this article shall not be applicable when the documents pending collection assigned have their origin in an activity that is exempt from payment of value added tax or is subject to the 0% rate.

When taxpayers exercise the option referred to in the second paragraph of this article, they must maintain it during the calendar year in which it is exercised, with respect to all documents pending collection that they transfer.

Article added DOF 30-12-2002

Article 2o . (Repealed).

Article repealed DOF 11-21-1991. Added DOF 03-27-1995. Amended DOF 12-30-2002, 12-07-2009. Repealed DOF 11-12-2013

Article 2o.-A .- The tax shall be calculated by applying the 0% rate to the values referred to in this Law, when the following acts or activities are carried out:

I.- The alienation of:

a) Animals and vegetables that are not industrialized, except rubber, dogs, cats and small species used as pets in the home.

Amended paragraph DOF 11-12-2013

For these purposes, wood in pieces or debarked wood is considered to be non-industrialized.

Paragraph added DOF 12/30/2002

Section amended DOF 11-21-1991

b) Patent medicines and products intended for human and animal feed, with the exception of:

Amended paragraph DOF 12-11-2021

1. Beverages other than milk, even when they have the nature of food. Included in this numeral are juices, nectars and fruit or vegetable concentrates, whatever their presentation, density or the weight of the content of these materials.

2. Syrups or concentrates for the preparation of soft drinks that are sold in open containers using electrical or mechanical devices, as well as concentrates, powders, syrups, essences or flavor extracts that when diluted make it possible to obtain soft drinks.

3. Caviar, smoked salmon and elvers.

4. Flavorings, microencapsulates and food additives.

Item added DOF 12-31-1999

5. Chewing gum.

Item added DOF 11-12-2013

6. Processed food for dogs, cats and small species, used as pets in the home.

Item added DOF 11-12-2013

Subsection amended DOF 12/31/1982, 12/15/1995

c).- Ice and non-carbonated and non-compounded water, except when in the latter case, its presentation is in containers smaller than ten liters.

Subsection amended DOF 11-21-1991

d) Ixtle, palm and lechuguilla.

e).- Tractors for driving agricultural implements, with the exception of tracked tractors, as well as tires for such tractors; power tillers for reduced surfaces; plows; harrows for breaking up plowed land; cultivators for spreading and weeding; harvesters; sprayers and sprinklers for spraying or spreading fertilizers, pesticides, herbicides and fungicides; mechanical, electrical or hydraulic equipment for agricultural irrigation; seeders; silage, forage cutters and balers; threshing machines; manure spreaders and fertilizer spreaders; crop spraying airplanes; manual chain saws, as well as commercial fishing boats, provided they meet the requirements and conditions set forth in the Regulations.

Amended paragraph DOF 12/28/1994

The rate indicated in this article will be applied to the sale of the machinery and equipment referred to in this subsection, only if they are sold complete.

f).- Fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock.

g).- Hydroponic greenhouses and equipment integrated to them to produce controlled temperature and humidity or to protect the crops from natural elements, as well as irrigation equipment.

Subsection added DOF 12/28/1994

h).- Gold, jewelry, gold work, artistic or ornamental pieces and ingots, whose minimum content of such material is 80%, provided that their sale is not carried out in retail sales to the general public.

Subsection added DOF 12/28/1994

i).- Books, newspapers and magazines published by the taxpayers themselves. For the purposes of this Law, a book is considered to be any non-periodical, unitary publication, printed on any support, whose edition is made in one volume or in several volumes. The concept of books does not include periodical publications under the same title or denomination and with different content from one publication to another.

Complementary materials that accompany the books are also considered to be part of the books when they cannot be marketed separately. It is understood that they do not have the characteristic of being complementary when the materials can be marketed independently from the book.

Section added DOF 12/30/2002. Amended DOF 12/31/2003

j) Sanitary napkins, tampons and cups, for menstrual management.

Subsection added DOF 12-11-2021

The 16% rate shall be applied to the sale of the foods referred to in this article prepared for consumption at the place or establishment where they are sold, even when they do not have facilities to be consumed therein, when they are for take-out or home delivery.

Amended paragraph DOF 31-12-1982, 26-12-1990, 21-11-1991, 30-12-2002, 01-10-2007, 07-12-2009, 11-12-2013

II.- The rendering of independent services:

a).- Those rendered directly to farmers and ranchers, provided they are destined for agricultural activities, for well drilling, lighting and formation of water reservoirs; supply of electric energy for agricultural uses applied to pumping water for irrigation; clearing and roads within agricultural farms; land preparation; agricultural irrigation and fumigation; pest eradication; harvesting and harvesting; vaccination, disinfection, disinfection, vaccination and disinfection of pesticides; clearing and roads within agricultural farms; land preparation; agricultural irrigation and fumigation; pest eradication; harvesting and gathering; vaccination, disinfection and insemination of livestock, as well as the capture and extraction of marine and freshwater species.

Section amended DOF 12/28/1994

b).- Those of milling or crushing of corn or wheat.

c) - Milk pasteurization.

d) - Those provided in hydroponic greenhouses.

Subsection added DOF 12/28/1994

e).- Those of cotton ginning in branch.

Subsection added DOF 12/28/1994

f).- Those of cattle and poultry slaughter.

Subsection added DOF 12/28/1994

g).- Those of reinsurance.

Subsection added DOF 12/28/1994

h).- Those of water supply for domestic use.

Subsection added DOF 12-30-2002

III. The temporary use or enjoyment of the machinery and equipment referred to in paragraphs e) and g) of section I of this article.

Reformed fraction DOF 12/28/1994

IV. The export of goods or services, under the terms of Article 29 of this Law.

The acts or activities to which the 0% rate is applied will produce the same legal effects as those for which the tax must be paid in accordance with this Law.

Article added DOF 30-12-1980

Article 2o.-B .- (Repealed).

Article added DOF 12/31/1982. Amended DOF 26-12-1990, 21-11-1991, 20-07-1992, 27-03-1995. Repealed DOF 15-12-1995

Article 2o.-C . (Repealed).

Article added DOF 12/31/1982. Amended DOF 21-11-1991, 29-12-1997. Amounts updated DOF 12-02-2002, 05-07-2002,

20-01-2003. Amended DOF 12-31-2003, 12-01-2004, 12-23-2005. Repealed DOF 11-12-2013

Article 2o.-D .- (Repealed).

Article added DOF 12-26-1990. Repealed DOF 21-11-1991

Article 3o .- The Federation, the Federal District, the States, the Municipalities, decentralized agencies, private charitable institutions and associations, cooperative societies or any other person, even if according to other laws or decrees they do not cause federal taxes or are exempt from them, must accept the transfer referred to in Article 1 and, if applicable, pay the value added tax and transfer it, in accordance with the provisions of this Law.

The Federation, the Federal District, the States, the Municipalities, as well as their decentralized agencies and public social security institutions, will have the obligation to pay the tax only for the acts they perform that do not give rise to the payment of duties or benefits, and may only credit the value added tax that has been transferred to them in the disbursements or that paid on importation, which is identified exclusively with the activities for which they are obligated to pay the tax established in this Law or for which the 0% rate is applicable. For the crediting referred to above, the requirements set forth in this Law must be complied with.

Amended paragraph DOF 12/31/1982, 12/28/1989, 11/21/1991, 12/28/1994, 03/27/1995, 12/30/2002, 12/01/2004, 12/01/2004, 06/07/2005

The Federation and its decentralized agencies shall also withhold in the terms of Article 1o.-A of this Law when they acquire goods, use or enjoy them temporarily or receive services from individuals, or from residents abroad without a permanent establishment in the country in the case provided for in Section III of the same Article. The withholding shall also be made under the terms of Article 1o.-A of this Law, in the cases in which the Federation and its decentralized agencies receive land transportation services of goods rendered by legal entities. The States, the Federal District and the Municipalities, as well as their decentralized agencies, shall not withhold the withholding referred to in this paragraph.

Paragraph added DOF 12/31/1998. Amended DOF 31-12-1999, 30-12-2002.

For the purposes of this tax, in addition to those indicated in the Federal Tax Code, individuals or corporations residing abroad that have one or more establishments in Mexico are considered residents of Mexico, for all acts or activities carried out therein.

Paragraph added DOF 12/30/1980

Article 4o - The crediting consists of subtracting the creditable tax from the amount resulting from applying the corresponding rate, as the case may be, to the values indicated in this Law.

For the purposes of the preceding paragraph, creditable tax is understood to be the value added tax that has been transferred to the taxpayer and the tax paid by the taxpayer on the importation of goods or services in the month in question.

The tax transferred for the services referred to in Article 15-D, first and second paragraphs of the Federal Fiscal Code, will not be creditable under the terms of this Law.

Paragraph added DOF 23-04-2021

The right to the credit is personal for value added taxpayers and may not be transferred by an inter vivos act, except in the case of a merger. In the case of a spin-off, the crediting of the tax pending to be credited at the date of the spin-off can only be made by the spin-off company. When the splitting company disappears, the provisions of the antepenultimate paragraph of Article 14-B of the Federal Tax Code will apply.

Article amended DOF 31-12-1979, 30-12-1980, 31-12-1982, 31-12-1999, 31-12-2000, 30-12-2002, 01-12-2004, 07-06-2005

Article 4o.-A . For the purposes of this Law, acts or activities not subject to the tax are understood to be those that the taxpayer does not carry out in national territory in accordance with the provisions of Articles 10, 16 and 21 of this ordinance, as well as those different from those established in Article 1 of this Law carried out in national territory, when in the mentioned cases the taxpayer obtains income or consideration, for which it makes expenses and investments in which the value added tax was transferred or that which it would have paid for the importation.

When this Law refers to the value of the acts or activities referred to in this article, such value shall correspond to the amount of income or consideration obtained by the taxpayer for their performance in the month in question.

Article added DOF 26-12-1990. Amended DOF 1994-12-28, 1999-12-31. Repealed DOF 12-30-2002. Added DOF 01-12-2004. Repealed DOF 07-06-2005. Added DOF 12-11-2021.

Article 4o.-B . (Repealed).

Article added DOF 29-12-1997. Amended DOF 12/31/2000. Repealed DOF 12-30-2002. Added DOF 12-01-2004. Repealed DOF 07-06-2005.

Article 4o.-C . (Repealed).

Article added DOF 12-01-2004. Repealed DOF 07-06-2005

Article 5o - In order for the value added tax to be creditable, the following requirements must be met:

I . That the value added tax corresponds to goods, services or the temporary use or enjoyment of goods, strictly indispensable for the performance of activities other than importation, for which the tax established in this Law must be paid or to which the 0% rate is applied. For the purposes of this Law, expenditures made by the taxpayer that are deductible for income tax purposes are considered strictly indispensable, even when the taxpayer is not obligated to pay income tax. In the case of partially deductible expenditures for income tax purposes, only the amount equivalent to the value added tax that has been transferred to the taxpayer and the value added tax paid on the importation, in the proportion in which such expenditures are deductible for income tax purposes, will be considered for the purposes of the crediting referred to in this Law.

Amended paragraph DOF 11-12-2013

Reform DOF 30-11-2016: Repealed the then second paragraph of the section.

II. That the value added tax has been expressly transferred to the taxpayer and that it appears separately in the tax receipts referred to in Section III of Article 32 of this Law. In the case of the importation of merchandise, the customs declaration must be in the name of the taxpayer and include the payment of the corresponding value added tax;

Amended paragraph DOF 12-11-2021

In addition to the provisions of the preceding paragraph, in the case of specialized services or the execution of specialized works referred to in Article 15-D, third paragraph of the Federal Fiscal Code, when the payment of the consideration for the service received is made, the contracting party must verify that the contractor has the registration referred to in Article 15 of the Federal Labor Law, the contractor must verify that the contractor has the registration referred to in Article 15 of the Federal Labor Law, and must also obtain from the contractor a copy of the value added tax return and the acknowledgement of receipt of the payment corresponding to the period in which the contractor made the payment of the consideration and the value added tax that was transferred to the contractor. In turn, the contractor will be obliged to provide the principal with a copy of the aforementioned documentation, which must be delivered no later than the last day of the month following the month in which the principal has made the payment of the consideration for the service received and the value added tax that has been transferred. In the event that the contractor does not collect the documentation referred to in this section within the aforementioned term, he must file a supplementary return in which he reduces the amounts credited for such concept.

Paragraph added DOF 23-04-2021

Reformed fraction DOF 11-12-2013, 30-11-2016, 09-12-2019

III . That the value added tax transferred to the taxpayer has been effectively paid in the month in question;

IV. That in the case of the value added tax transferred that has been withheld pursuant to Articles 1-A and 18-J, Section II, subsection a) of this Law, such withholding is paid in accordance with the terms and deadlines established therein. The tax withheld and paid may be credited in the monthly tax return following the return in which the withholding was paid;

Reformed fraction DOF 11-12-2013, 09-12-2019

V . When the taxpayer is obligated to pay value added tax or when the 0% rate is applicable, only for a part of the activities carried out by the taxpayer, the following shall apply:

a ) When the value added tax transferred or paid on importation corresponds to expenditures for the acquisition of goods other than the investments referred to in paragraph d) of this section, for the acquisition of services or for the temporary use or enjoyment of goods, which are used exclusively to carry out the activities for which the value added tax must be paid or for which the 0% rate is applicable, such tax shall be creditable in its entirety;

b) When the value added tax transferred or paid on importation corresponds to expenditures for the acquisition of goods other than the investments referred to in subsection d) of this section, for the acquisition of services or for the temporary use or enjoyment of goods, which are used exclusively to carry out the activities for which value added tax is not payable, including those referred to in Article 4o.-A of this Law, such tax shall not be creditable;

Subsection amended DOF 12-11-2021

c) When the taxpayer uses indistinctly goods other than the investments referred to in paragraph d) of this section, services or the temporary use or enjoyment of goods, to carry out activities for which the value added tax must be paid, to carry out activities to which according to this Law the 0% rate is applicable, to carry out activities for which the tax established in this Law must not be paid, including those referred to in Article 4o.A of the same, the crediting will proceed only in the proportion in which the value of the activities for which the value added tax must be paid or to which the 0% rate is applicable, represents in the total value of the mentioned activities that the taxpayer carries out in the month in question, including the acts or activities referred to in Article 4o.-A of this Law, and

Subsection amended DOF 12-11-2021

d) In the case of the investments referred to in the Income Tax Law, the value added tax that has been transferred to the taxpayer in its acquisition or that paid in its importation will be creditable considering the usual destination that such investments have to carry out the activities for which the tax established in this Law must or must not be paid, including those referred to in Article 4o.-A of the same, or to which the 0% rate is applied, having to make the appropriate adjustment when the aforementioned destination is altered. For such purposes, the following procedure shall be followed:

Amended paragraph DOF 12-11-2021

1 . In the case of investments that are used exclusively to carry out activities for which the taxpayer is obligated to pay value added tax or to which the 0% rate is applicable, the value added tax that has been transferred to the taxpayer or that paid on importation, will be creditable in its entirety in the month in question.

2. In the case of investments that are used exclusively to carry out activities for which the taxpayer is not obligated to pay the tax established by this Law, including those referred to in Article 4o.-A of the same, the value added tax that has been effectively transferred to the taxpayer or paid on importation will not be creditable.

Amended paragraph DOF 12-11-2021

3. When the taxpayer uses the investments indistinctly to carry out both activities for which the value added tax must be paid or for which the 0% rate is applicable, as well as for activities for which it is not obligated to pay the tax established by this Law, including those referred to in Article 4o.A of the same, the value added tax transferred to the taxpayer or the one paid in the importation, will be creditable in the proportion in which the value of the activities for which the value added tax must be paid or the 0% rate is applicable, represents in the total value of the mentioned activities, including the acts or activities referred to in Article 4o.-A of this Law, that the taxpayer carries out in the month in question, having to apply, if applicable, the adjustment referred to in Article 5o.-A of this Law.

Amended paragraph DOF 12-11-2021

Taxpayers who make the crediting under the terms set forth in the preceding paragraph must apply it to all the investments they acquire or import in a period of at least sixty months as of the month in which the crediting was made.

The procedure established in the first paragraph of this section shall not be applicable to investments whose crediting has been carried out in accordance with the provisions of article 5o.-B of this Law.

4 . When the investments referred to in paragraphs 1 and 2 of this subsection cease to be used exclusively for the activities provided for in said paragraphs, in the month in which this occurs, the adjustment provided for in Article 5o.-A of this Law shall be applied.

VI. In the case of expenses and investments in pre-operating periods, the value added tax transferred and the tax paid on importation corresponding to the activities for which the tax established in this Law is to be paid or to which the 0% rate is to be applied, will be creditable in the proportion and under the terms established in this Law, in accordance with the options mentioned below:

a) Carry out the crediting in the tax return corresponding to the first month in which the taxpayer performs the aforementioned activities, in the proportion and under the terms established in this Law. For these purposes, the taxpayer may update the amounts of the tax to be credited in each of the months during the pre-operating period, for the period from the month in which the tax was transferred or the tax was paid on the import until the month in which the taxpayer files the return referred to in this subsection.

b) Request the corresponding tax refund in the month following the month in which the expenses and investments are made, in accordance with the estimate made of the proportion in which such expenses and investments will be used to carry out activities for which the tax established in this Law is to be paid or to which the 0% rate is to be applied, with respect to the total activities to be carried out. In the event that this option is exercised, the following must be submitted to the tax authority together with the first refund request:

1. The estimate and description of the expenses and investments to be made in the pre-operating period, as well as a description of the activities to be carried out by the taxpayer. For these purposes, among other documents, the property titles, contracts, agreements, authorizations, licenses, permits, notices, registrations, plans and bids that, if applicable, are necessary to prove that the activities will be carried out must be submitted.

2. The estimate of the proportion that the value of the activities for which the tax established in this Law will be payable or to which the 0% rate will be applied will represent, with respect to the total activities to be carried out.

3. The financing mechanisms to carry out the expenses and investments.

4. The estimated date for carrying out the activities that are the object of this Law, as well as, if applicable, the prospectus or investment project whose execution will give rise to the performance of the activities for which the tax established in this Law is to be paid or to which the 0% rate is to be applied.

The information referred to in this paragraph must be presented in accordance with the general rules issued by the Tax Administration Service.

When any of the options referred to in paragraphs a) or b) of this section are exercised, the taxpayer must calculate in the twelfth month, counted as of the month immediately following the month in which the taxpayer began activities, the proportion in which the value of the activities for which the value added tax was paid or to which the 0% rate was applied, represents in the total value of the aforementioned activities that the taxpayer has carried out in the twelve months prior to said month and compare it against the proportion applied to credit the tax that was transferred or paid on the importation of goods or services, represents in the total value of the aforementioned activities that the taxpayer has carried out in the twelve months prior to said month and compare it against the proportion applied to credit the tax that was transferred or that paid on the importation of the expenses and investments made in the pre-operating period, in accordance with paragraphs a) or b) of this section, as the case may be. In order to identify the month in which the adjustment referred to in this paragraph must be made, taxpayers must inform the authority of the month in which they begin their activities, in accordance with the general rules issued for such purpose by the Tax Administration Service.

Amended paragraph DOF 12-11-2021

When from the comparison referred to in the preceding paragraph, the proportion applied to credit the tax corresponding to the expenses or investments made in the pre-operating period is modified by more than 3%, such crediting must be adjusted in the following manner:

1. When the proportion of the value of the activities for which the value added tax must be paid is reduced or the 0% rate is applied, with respect to the value of the total activities, the taxpayer must refund the crediting made in excess, restated from the month in which the crediting was made or the refund was obtained and up to the month in which the refund is made. In this case, the amount of the excess crediting will be the amount resulting from decreasing the amount of the tax effectively credited in the month in question, the amount resulting from applying the proportion corresponding to the twelve-month period to the amount of the tax that has been transferred to the taxpayer or the amount paid on the importation of the expenses and investments in the month in question.

2. When the proportion of the value of the activities for which the value added tax must be paid increases or the 0% rate is applied, with respect to the value of the total activities, the taxpayer may increase the crediting made, restated from the month in which the crediting was made or the refund was obtained and up to the twelfth month, counted from the month in which the activities began. In this case, the amount of the credit to be increased will be the amount resulting from decreasing the amount resulting from applying the proportion corresponding to the twelve-month period to the amount of the tax that has been transferred to the taxpayer or that paid on the importation of the expenses and investments in the month in question, the amount of the tax effectively credited in such month.

The refund or the increase of the crediting, which corresponds in accordance with paragraphs 1 and 2 of the preceding paragraph, as the case may be, must be made in the month in which the proportion referred to in the second paragraph of this section is calculated, in accordance with the general rules issued for such purpose by the Tax Administration Service.

For the purposes of this Law, a pre-operating period is understood to be that in which expenses and investments are made prior to the beginning of the activities of sale of goods, rendering of independent services or granting of the temporary use or enjoyment of goods, as referred to in Article 1 of this Law. In the case of extractive industries, it includes exploration for the location and quantification of new deposits susceptible of being exploited.

For the purposes of this section, the pre-operating period will have a maximum duration of one year, counted from the date of the first application for the refund of the value added tax, unless the interested party proves to the tax authority that its pre-operating period will have a longer duration in accordance with the prospectus or investment project whose execution will give rise to the performance of the activities taxed by this Law.

In the event that the activities taxed by this Law are not initiated after the pre-operating period referred to in the preceding paragraph has elapsed, the amount of the refunds obtained must be refunded, restated from the month in which the refund was obtained until the month in which such refund is made. In addition, surcharges will be incurred in the terms of Article 21 of the Federal Tax Code on the restated amounts. The provisions of this paragraph will be applied without prejudice to the taxpayer's right to credit the tax transferred or the tax paid on the import in the pre-operating period, when starting the activities for which the tax established in this Law must be paid or to which the 0% rate is applied, in accordance with the provisions of paragraph a) of this section.

In the case of the extractive industry, the provisions of the preceding paragraph shall not apply when, for reasons beyond the company's control, the extraction of the resources associated with the deposits is not feasible or when due to economic circumstances not attributable to the company, the extraction of the aforementioned resources is unaffordable. When the company ceases to carry out the activities prior to the regular commercial extraction of the resources associated with the deposits for reasons other than those mentioned, it must reimburse, in the month immediately following the month in which it ceased to carry out the aforementioned activities, the value added tax that has been refunded to it. The tax refund must be updated from the month in which the refund was obtained until the month in which the refund is made.

The restatements referred to in this section shall be calculated by applying the restatement factor obtained in accordance with Article 17-A of the Federal Fiscal Code.

Fraction added DOF 30-11-2016

Reform DOF 11-12-2013: Repealed the last paragraph of the article (previously amended by DOF 07-12-2009).

Article amended DOF 30-04-1986, 28-12-1989, 26-12-1990, 21-11-1991, 20-07-1992, 28-12-1994, 31-12-1998, 31-12-1999, 31-12-1999, 31-12-2000, 30-12-2002, 07-06-2005

Article 5o.-A . When the taxpayer has made the crediting under the terms of article 5o., section V, paragraph d), numeral 3 of this Law, and in the months following the month in which the crediting in question was made, the proportion mentioned in said provision is modified by more than 3%, the crediting must be adjusted in the following manner:

I. When the proportion of the value of the activities for which the value added tax is payable decreases or the 0% rate is applied with respect to the value of the total activities, the taxpayer must refund the corresponding credit, updated from the month in which it was credited and up to the month in question, in accordance with the following procedure:

a) To the value added tax that has been transferred to the taxpayer or paid in the importation, corresponding to the investment, the maximum deduction percentage per fiscal year that for the good in question is established in Title II of the Income Tax Law will be applied.

b) The amount obtained in accordance with the preceding paragraph shall be divided by twelve.

c) To the amount determined in accordance with the preceding paragraph, the proportion that the value of the activities for which the value added tax must be paid or the 0% rate is applied, represented in the total value of the activities that the taxpayer carried out in the month in which the crediting took place, will be applied.

d) To the amount determined in accordance with paragraph b) of this section, the proportion that the value of the activities for which the value added tax must be paid or the 0% rate is applied, represents in the total value of the activities carried out by the taxpayer in the month for which the adjustment is made, shall be applied.

e) The amount obtained in accordance with paragraph c) of this section shall be reduced by the amount obtained in accordance with paragraph d) of this section. The result will be the amount to be refunded, restated from the month in which it was credited and up to the month in question, and

b) The amount obtained in accordance with the preceding paragraph shall be divided by twelve.

e) The amount obtained in accordance with paragraph d) of this section shall be reduced by the amount obtained in accordance with paragraph c) of this section. The result will be the amount that may be credited, restated from the month in which the corresponding credit was made and up to the month in question.

The procedure established in this article must be applied for the number of months included in the period in which for the purposes of the Income Tax Law the taxpayer would have deducted the investment in question, had the maximum percentages established in Title II of said Law been applied. The number of months will begin to be counted as of the month in which the credit in question was made. The period corresponding to each investment will end early when the investment is disposed of or ceases to be useful for obtaining income under the terms of the Income Tax Law.

The restatement referred to in this article shall be calculated by applying the restatement factor obtained by dividing the National Consumer Price Index of the most recent month of the period by the said index corresponding to the oldest month of said period.

Article added DOF 07-06-2005

Article 5o.-B . Taxpayers, instead of applying the provisions of article 5, section V, paragraphs c) and d), numeral 3 and article 5o.A of this Law, may credit the value added tax that has been transferred to them when making expenditures for the acquisition of goods, acquisition of services or for the temporary use or enjoyment of goods or that paid on their importation, in the amount resulting from applying to the mentioned tax the proportion that the value of the activities for which the tax must be paid or to which the 0% rate is applied, corresponding to the calendar year immediately prior to the month for which the creditable tax is calculated, represents in the total value of the activities, carried out by the taxpayer in said calendar year.

During the calendar year in which the taxpayers begin the activities for which they must pay the tax established by this Law and in the following year, the proportion applicable in each of the months of such years will be calculated considering the values mentioned in the preceding paragraph, corresponding to the period from the month in which the activities began and up to the month for which the creditable tax is calculated. In the case of investments, the creditable tax will be calculated taking into account the proportion of the mentioned period and an adjustment must be made in the twelfth month, counted as of the month immediately following the month in which the taxpayer began activities, in accordance with the general rules issued by the Tax Administration Service for such purpose. For this purpose, the proportion corresponding to the period of the first twelve months of activities of the taxpayer must be considered, which will be compared with the proportion initially applied to the tax transferred or paid on the importation of the investment made. In the event of a modification of more than 3%, such crediting must be adjusted as follows:

I. When the proportion of the value of the activities for which the value added tax must be paid is reduced or the 0% rate is applied, with respect to the value of the total activities, the taxpayer must refund the crediting made in excess, restated from the month in which the crediting was made until the month in which the refund is made. In this case, the amount of the excess crediting will be the amount resulting from decreasing the amount of the tax effectively credited in the month in question, the amount resulting from applying the proportion corresponding to the twelve-month period to the amount of the tax that has been transferred to the taxpayer or that paid on the importation of the investments made in the month in question.

II. When the proportion of the value of the activities for which the value added tax must be paid increases or the 0% rate is applied, with respect to the value of the total activities, the taxpayer may increase the crediting made, restated from the month in which the crediting was made and up to the twelfth month, counted from the month in which the activities began. In this case, the amount of the credit to be increased will be the amount resulting from decreasing the amount resulting from applying the proportion corresponding to the twelve-month period to the amount of the tax that has been transferred to the taxpayer or that paid on the importation of the investments in the month in question, the amount of the tax effectively credited in such month.

Amended paragraph DOF 30-11-2016

The restatement referred to in sections I and II of the preceding paragraph shall be calculated by applying the restatement factor obtained in accordance with Article 17-A of the Federal Fiscal Code.

Paragraph added DOF 30-11-2016

The refund or increase of the crediting, which corresponds in accordance with sections I and II of the second paragraph of this article, as the case may be, must be made in the month in which the adjustment of the crediting referred to in said paragraph must be made, in accordance with the general rules issued for such purpose by the Tax Administration Service.

Paragraph added DOF 30-11-2016

Taxpayers who exercise the option provided for in this article must apply it with respect to all expenditures for the acquisition of goods, acquisition of services or for the temporary use or enjoyment of goods, which are used indistinctly to carry out the activities for which value added tax is or is not payable or to which the 0% rate is applied, within a period of sixty months, counted as of the month in which the crediting has been made under the terms of this article.

The procedure established in this article will not be applicable to investments whose crediting has been carried out in accordance with the provisions of article 5, section V, paragraph d), numeral 3 of this Law.

Article added DOF 07-06-2005

Article 5o.-C . In order to calculate the proportion referred to in articles 5o., section V, paragraphs c) and d), numeral 3; 5o.-A, section I, paragraphs c) and d), section II, paragraphs c) and d), and 5o.-B of this Law, the following concepts should not be included in the values referred to in said precepts:

I . Imports of goods or services, including when they are temporary under the terms of the Customs Law;

II . Disposals of its fixed assets and deferred expenses and charges referred to in Article 32 of the Income Tax Law, as well as the disposal of land, unless it is part of the taxpayer's current assets, even if it is done through real estate participation certificates;

Reformed fraction DOF 11-12-2013

III . Dividends received in currency, shares, partnership interests or debt securities, provided that in the latter case their sale does not imply the transfer of ownership of a tangible asset or the right to acquire it, except in the case of legal entities that receive income mainly from this concept;

IV. Disposals of shares or partnership interests, documents pending collection and debt securities, provided that their disposal does not imply the transfer of ownership of tangible property or the right to acquire it;

V . The alienation of national and foreign currency, as well as gold or silver pieces that have had such character and pieces denominated "troy ounce";

VI . The interest received and the exchange gain;

VII . Disposals made through financial leasing. In these cases the value to be excluded will be the value of the asset that is the object of the operation expressly stated in the respective contract;

VIII . Disposals of property acquired by dation in payment or judicial or fiduciary adjudication, provided that such disposals are carried out by taxpayers who by law cannot keep the property, and

IX . Those derived from derivative financial transactions referred to in Article 16-A of the Federal Fiscal Code.

X . The sale of non-amortizable real estate participation certificates referred to in the second paragraph of Section VII of Article 9 of this Law.

Section added DOF 12-23-2005

Credit, insurance and bonding institutions, general deposit warehouses, retirement fund administrators, financial leasing companies, savings and loan companies, credit unions, financial factoring companies, brokerage firms, exchange houses, limited purpose financial companies, multiple purpose financial companies that for income tax purposes are part of the financial system and securities deposit companies, must not exclude the items indicated in sections IV, V, VI and IX above.

Amended paragraph DOF 11-12-2013

Article added DOF 07-06-2005

Article 5o.-D . The tax shall be calculated for each calendar month, except for the cases indicated in Articles 5o.-F and 33 of this Law.

Amended paragraph DOF 11-12-2013, 12-11-2021

Taxpayers shall pay the tax by means of a tax return to be filed with the authorized offices no later than the 17th day of the month following the month to which the payment corresponds.

The monthly payment will be the difference between the tax corresponding to the total of the activities carried out in the month for which the payment is made, with the exception of imports of tangible goods, and the amounts for which the crediting is applicable, determined under the terms of this Law. If applicable, the taxpayer will deduct from the tax corresponding to the total of its activities, the tax withheld in such month.

In the case of importation of tangible goods, payment will be made as established in Article 28 of this law. For the purposes of this Law, tangible goods are those that can be touched, weighed or measured; and intangible goods are those that do not have at least one of these characteristics.

Article added DOF 07-06-2005

Article 5o.-E . (Repealed).

Article added DOF 11-12-2013. Repealed DOF 12-11-2021

Article 5o.-F . Individual taxpayers who only obtain income from the granting of the temporary use or enjoyment of real estate, the monthly amount of which does not exceed ten general minimum wages of the geographic area of the Federal District, raised per month, who exercise the option referred to in Article 116 of the Income Tax Law to make provisional payments on a quarterly basis for purposes of such tax, instead of filing the monthly return referred to in Article 5o.D of this Law, they must calculate the value added tax on a quarterly basis for the periods of January, February and March; April, May and June; July, August and September, and October, November and December of each year, and make the payment of the tax through a declaration to be filed before the authorized offices no later than the 17th day of the month following the quarter to which the payment corresponds. Quarterly payments will be considered definitive.

The quarterly payment will be the difference between the tax corresponding to the total of the activities carried out in the quarter for which the payment is made and the amounts corresponding to the same period for which the crediting is applicable, determined under the terms of this Law. If applicable, the taxpayer will deduct from the tax corresponding to the total of its activities, the tax withheld in the quarter in question.

In the case of taxpayers initiating activities, in the tax return corresponding to the first quarter they file, they should only consider the months in which they have carried out activities.

Article added DOF 11-12-2013

Article 6o - When in the payment declaration there is a balance in favor, the taxpayer may only credit it against the tax payable in the following months until it is exhausted or request a refund. When the refund is requested, it must be on the total of the balance in favor.

Amended paragraph DOF 31-12-1986, 31-12-1988, 28-12-1989, 26-12-1990, 31-12-1999, 30-12-2002, 01-12-2004, 09-12-2019

Balances for which a refund is requested may not be credited in subsequent returns.

Amended paragraph DOF 01-12-2004, 09-12-2019

In the case of taxpayers that provide the services referred to in paragraph h) of section II of Article 2o.-A of this Law, when in their monthly tax return there is a balance in favor, such balance will be paid to the taxpayer, who must use it to invest in hydraulic infrastructure or to pay the duties established in Articles 222 and 276 of the Federal Law of Duties. The taxpayer, by means of a notice, will demonstrate before the Tax Administration Service the investment made or, as the case may be, the payment of the duties made.

Paragraph added DOF 12/30/2002

Reform DOF 12-30-2002: Repealed the then second paragraph of the article.

Article reformed DOF 31-12-1979, 30-12-1980

Article 7o .- The taxpayer who receives the return of goods sold, grants discounts or bonuses or returns advances or deposits received, in connection with the performance of activities taxed by this Law, shall deduct in the next or following payment declarations of the corresponding calendar month, the amount of such concepts from the value of the acts or activities for which the tax must be paid, provided that it is expressly stated that the value added tax that had been transferred was returned.

Amended paragraph DOF 12/30/2002

The refund of the corresponding tax must be recorded in a document that expressly and separately contains the consideration and the value added tax transferred that would have been refunded, as well as the identification data of the tax voucher of the original transaction.

Paragraph added DOF 11-12-2013

The taxpayer that returns the goods that have been sold to it, receives discounts or bonuses, as well as the advances or deposits that it has delivered, will deduct the tax refunded from the amount of the creditable tax in the month in which any of the aforementioned events occurs; when the amount of the creditable tax is less than the amount of the tax to be refunded, the taxpayer will pay the difference between such amounts when filing the payment return corresponding to the month in which it receives the discount or rebate, makes the return of goods or receives the advance payments or deposits it may have delivered.

Amended paragraph DOF 12-31-1999, 12-30-2002, 12-01-2004

The provisions of this article will not be applicable when for the acts that are the object of the refund, discount or rebate, the withholding and payment has been made under the terms of articles 1-A, 3, third paragraph or 18-J, section II, paragraph a) of this Law. In this case, taxpayers must file a complementary tax return to cancel the effects of the respective operation, without the complementary tax returns filed exclusively for this concept being computed within the limit established in Article 32 of the Federal Tax Code.

Paragraph added DOF 12/31/1998. Amended DOF 11-12-2013, 09-12-2019.

Article amended DOF 31-12-1979, 30-12-1980, 26-12-1990

CHAPTER II

Disposal

Article 8o .- For the purposes of this Law, alienation is understood to mean, in addition to what is indicated in the Federal Tax Code, the lack of goods in the inventories of the companies. In the latter case, the presumption admits proof to the contrary.

The transfer of property through death, as well as the donation, will not be considered as a transfer, unless the donation is made by companies for which the donation is not deductible for income tax purposes.

Amended paragraph DOF 26-12-1990, 21-11-1991

When the transfer of ownership does not take place, the corresponding value added tax will be refunded, provided that the requirements established in the first and second paragraphs of Article 7 of this Law are met. When the tax has been withheld under the terms of Articles 1-A, 3, third paragraph and 18-J, section II, paragraph a) of this Law, there will be no right to a refund of the tax and the provisions of the fourth paragraph of the aforementioned Article 7 of this Law will apply.

Amended paragraph DOF 31-12-1998, 09-12-2019

Article amended DOF 31-12-1981

Article 9o - The tax shall not be paid on the sale of the following goods:

I.- Soil.

II. Constructions attached to the ground, destined or used for residential purposes. When only part of the constructions are used or intended for residential purposes, the tax shall not be paid for such part. Hotels are not included in this section.

III. Books, newspapers and magazines, as well as the right to use or exploit a work, made by its author.

IV. Used personal property, with the exception of those sold by companies.

V.- Tickets and other vouchers that allow participation in lotteries, raffles, drawings or games with bets and contests of all kinds, as well as the respective prizes referred to in the Income Tax Law.

VI. National and foreign currency, as well as gold or silver pieces that would have had such character and the pieces denominated troy ounce.

VII. Corporate shares, documents pending collection and debt instruments, with the exception of certificates of deposit of goods when the sale of such goods is subject to payment of this tax and of non-amortizable real estate participation certificates or other securities that grant their holder rights over real estate other than a house or land. In the sale of documents pending collection, the sale of the property covered by the document is not included.

The tax is also not payable on the sale of non-amortizable real estate certificates of participation, when they are registered in the National Registry of Securities and Intermediaries and their sale is carried out in a stock exchange under the terms of the Securities Market Law or in recognized markets in accordance with international treaties that Mexico has in force.

Paragraph added DOF 12-23-2005

Reformed fraction DOF 31-12-1998

VIII. Gold ingots with a minimum content of 99% of such material, provided they are sold at retail sales to the general public.

Section amended DOF 12/31/1982, 11/21/1991, 12/28/1994

IX. The transfer of goods between residents abroad, provided that the goods have been exported or introduced into Mexican territory under a program authorized pursuant to the Decree for the promotion of the manufacturing, maquiladora and export services industry, published in the Official Gazette of the Federation on November 1, 2006, or a similar regime under the terms of the customs legislation, or in the case of companies in the automotive terminal industry or the manufacture of motor vehicles, published in the Official Gazette of the Federation on November 1, 2006, or a similar regime under the terms of the customs legislation, or in the case of companies of the automotive terminal or manufacturing industry of motor vehicles or auto parts for their introduction to a tax warehouse, and the goods are kept in the temporary import regime, in a similar regime in accordance with the Customs Law, or in a tax warehouse.

Section added DOF 12/30/2002. Amended DOF 11-12-2013

X. That of goods made by legal entities authorized to receive deductible donations for income tax purposes.

Fraction added DOF 09-12-2019

Reform DOF 11-12-2013: Repealed the last paragraph of the article (previously added by DOF 30-12-2002).

Article amended DOF 30-12-1980

Article 10 - For the purposes of this Law, it is understood that the alienation is carried out in Mexican territory, if the property is found there when it is shipped to the purchaser and when, not having been shipped, the material delivery of the property by the alienating party is carried out in the country. The alienation of goods subject to Mexican registration or records will be considered to be carried out in Mexican territory even when the goods are physically located outside such territory and provided that the alienating party is a resident in Mexico or an establishment in the country of residents abroad.

Amended paragraph DOF 12/26/1990

In the case of intangible assets, the transfer is considered to take place in Mexican territory when the acquirer and the transferor reside in Mexican territory.

Article 11 - The disposal of the goods is deemed to have taken place at the time when the consideration is actually collected and on the amount of each one of them.

In the case of the sale of securities that incorporate real rights to the delivery and disposition of property, it will be considered that the property covered by such securities is sold at the time the price for the transfer of the security is paid; if there is no transfer, when the property covered by such securities is materially delivered to a person other than the person who constituted such securities. In the case of real estate participation certificates, it is considered that the sale of the property covered by the certificate takes place when the certificate is transferred.

In the case of shortage of goods in the inventories of the companies, it is considered that the disposal is made at the moment in which the taxpayer or the tax authorities become aware of such shortage, whichever occurs first; in the case of donations for which the tax must be paid, at the moment in which the donated good is delivered or the receipt transferring the property is issued, whichever occurs first.

Paragraph added DOF 11-12-2013

Article amended DOF 30-12-2002

Article 12 - In order to calculate the tax in the case of alienations, the value shall be considered to be the price or consideration agreed upon, as well as the amounts charged or collected from the purchaser for other taxes, duties, normal or default interest, conventional penalties or any other concept.

Article amended DOF 31-12-1979, 30-12-2002

Article 13 .- (Repealed).

Article amended DOF 12/31/1979. Repealed 30-12-1980. Added 13-12-1996. Repealed DOF 31-12-1998.

CHAPTER III

Service provision

Article 14 - For the purposes of this Law, independent services are considered to be rendered:

I.- The rendering of obligations to perform by one person in favor of another, regardless of the act that gives rise to it and the name or classification given to such act by other laws.

II. The transportation of persons or goods.

III. Insurance, bonding and reinsurance.

Reformed fraction DOF 12/28/1994

IV. Mandate, commission, mediation, agency, representation, brokerage, consignment and distribution.

V.- Technical assistance and technology transfer.

VI. Any other obligation to give, not to do or to allow, assumed by a person for the benefit of another, provided that it is not considered by this Law as alienation or temporary use or enjoyment of property.

The rendering of independent services is not considered to be that which is performed in a subordinate manner through the payment of remuneration, nor services for which income is received that the Income Tax Law assimilates to such remuneration.

It shall be understood that the rendering of independent services has the characteristic of personnel, in the case of the activities indicated in this article that do not have the nature of a business activity.

Paragraph added DOF 12-30-1983

Article 15 - The tax shall not be paid for the rendering of the following services:

I.- Commissions and other considerations paid by the borrower to its creditor in connection with the granting of mortgage loans for the acquisition, expansion, construction or repair of real property for residential use, except for those originated after the authorization of said loan or which must be paid to third parties by the borrower.

Section repealed DOF 12/31/1982. Added DOF 12/28/1994

II. Commissions charged by retirement fund managers or, as the case may be, by credit institutions, to workers for the administration of their resources from retirement savings systems and for services related to such administration, as referred to in the Law of the Retirement Savings Systems and the Law of the Institute of Security and Social Services for State Workers, as well as other provisions derived therefrom.

Section repealed DOF 12/31/1982. Added DOF 15-05-1997

III. Those rendered free of charge, except when the beneficiaries are members, partners or associates of the legal entity rendering the service.

Reformed fraction DOF 30-12-1980

IV. The educational services provided by the Federation, the Federal District, the States, the Municipalities and their decentralized agencies, and private establishments that have authorization or recognition of official validity of studies, under the terms of the General Education Law, as well as preschool educational services.

Section amended DOF 12/28/1994

V. Public land transportation of persons that is provided exclusively in urban, suburban or metropolitan areas. Public transportation is not considered to be that which is contracted through digital intermediation service platforms between third parties that are providers of transportation services and the demanders thereof, when the vehicles with which the service is provided are for private use.

Reformed fraction DOF 30-12-1980, 26-12-1990, 11-12-2013, 09-12-2019

VI. International maritime transportation of goods provided by persons residing abroad without a permanent establishment in the country. In no case shall the provisions of this section be applicable in the case of cabotage services in national territory.

Reformed fraction DOF 30-12-1980, 28-12-1994

VII. Those provided by legal entities authorized to receive deductible donations for income tax purposes.

Section repealed DOF 30-12-1980. Added DOF 09-12-2019

VIII.- (Repealed).

Section repealed DOF 12/30/1980

IX. Insurance against agricultural risks, housing credit insurance covering the risk of default by debtors of mortgage loans or loans with fiduciary guarantee for the acquisition, expansion, construction or repair of real estate for housing, financial guarantee insurance covering payment for default by issuers of securities, debt instruments or documents that are the object of public offering or intermediation in securities markets, provided that the proceeds from the placement of such securities, debt instruments or documents are used for the financing of mortgage loans or loans with fiduciary guarantee for the acquisition, expansion, construction or repair of real estate for housing, and life insurance, whether covering the risk of death or granting annuities or pensions, as well as the agent's commissions corresponding to the aforementioned insurance.

Reformed fraction DOF 28-12-1994, 22-06-2006

X.- For those deriving interests that:

Amended paragraph DOF 11-21-1991

a) Derive from transactions in which the transferor, the service provider or whoever grants the temporary use or enjoyment of goods, provides financing related to acts or activities for which the taxpayer is not required to pay this tax or to which the 0% rate applies.

b) Received or paid by credit institutions, credit unions, limited purpose financial companies, savings and loan companies and financial factoring companies, in financing transactions for which they require authorization and for discounting documents pending collection; those received and paid by multiple purpose financial companies that for income tax purposes are part of the financial system, for the granting of credit, financial factoring or discounting of documents pending collection; those received by bonded warehouses for loans granted that have been secured with pledge bonds; those received or paid by multiple purpose financial companies that for income tax purposes are part of the financial system, for the granting of credit, financial factoring or discounting of documents pending collection; those received by bonded warehouses for loans granted that have been secured with pledge bonds; those received or paid by savings and loan cooperative societies referred to in the Law to Regulate the Activities of Savings and Loan Cooperative Societies, as well as popular financial societies, community financial societies and rural financial integration organizations, referred to in the Law of Popular Savings and Credit, to their members or clients, as the case may be, and that comply with the requirements to operate as such in accordance with the aforementioned ordinances; those received or paid in financing operations by decentralized agencies of the Federal Public Administration and economic development trusts of the Federal Government, which are subject to the supervision of the National Banking and Securities Commission; as well as the commissions of agents and correspondents of credit institutions for such operations.

Amended paragraph DOF 12/28/1994, 12/29/1997, 07/18/2006, 12/11/2013

The provisions of the preceding paragraph will not be applicable in the case of loans granted to individuals who do not engage in business activities, or do not provide independent personal services, or do not grant the temporary use or enjoyment of real estate. In the case of loans granted to individuals who carry out the aforementioned activities, the tax will not be payable when such loans are for the acquisition of investment goods in such activities or in the case of mortgage loans or loans for refurbishment, habilitation or avío, provided that such individuals are registered in the Federal Taxpayers' Registry.

Paragraph added DOF 11-21-1991. Amended 28-12-1994, 07-12-2009, 11-12-2013.

The exemption provided in the first paragraph of this subsection shall not be applicable in the case of credits granted through credit cards.

Paragraph added DOF 11-21-1991

Reformed clause DOF 26-12-1990

c) Received by bonding institutions, insurance companies and mutual insurance companies, in financing transactions, except in the case of loans granted to individuals who would not enjoy the exemption provided for in the preceding paragraph.

Subsection amended DOF 11-21-1991

d) They come from mortgage loans or with fiduciary guarantee for the acquisition, expansion, construction or repair of real estate property intended for residential use.

Subsection amended DOF 21-11-1991, 28-12-1994, 29-12-1997

e) They come from workers' savings banks and from savings funds established by companies, provided that they meet the deductibility requirements under the Income Tax Law.

f) Derived from obligations issued in accordance with the provisions of the General Law of Credit Instruments and Operations.

g) Receive or pay public institutions that issue bonds and manage savings plans with the unconditional guarantee of payment from the Federal Government, in accordance with the Law.

Subsection added DOF 12/31/1987

h) Derived from securities held by the Federal Government and registered in the National Registry of Securities and Intermediaries.

Subsection added DOF 12/31/1988. Amended DOF 28-12-1989, 30-12-2002.

i) Derived from debt securities that are considered to be placed among the general investing public, in accordance with the general rules issued for such purpose by the Ministry of Finance and Public Credit, or from loan transactions of securities and other fungible goods referred to in section III of article 14-A of the Federal Fiscal Code.

Section added DOF 28-12-1989. Amended DOF 26-12-1990, 29-12-1993.

Reformed fraction DOF 30-12-1980

XI. For those derived from derivative financial transactions referred to in Article 16-A of the Federal Fiscal Code.

Section amended DOF 30-12-1980. Repealed 26-12-1990. Added 29-12-1993.

XII. Those provided to its members as normal consideration for their dues and provided that the services rendered are only those related to their own purposes, in the case of:

a).- Legally recognized political parties, associations, coalitions and political fronts.

b).- Labor unions and organizations that group them together.

c).- Chambers of commerce and industry, agricultural, livestock, fishing or forestry groups, as well as organizations that bring them together.

Subsection amended DOF 26-12-1990, 15-12-1995

d).- Employers' associations and professional associations.

e).- Associations or civil societies organized for scientific, political, religious and cultural purposes, with the exception of those that provide services with sports facilities when the value of these represent more than 25% of the total of the facilities.

Section amended DOF 12/31/1982

XIII.- Those of public shows for the admission ticket, except those of theater and circus, when the agreement with the State or Agreement with the Department of the Federal District, where the show is presented does not comply with the provisions of Section VI of Article 41 of this Law. The exemption foreseen in this section shall not be applicable to movie shows, for the entrance ticket.

Amended paragraph DOF 12/31/98

Those provided in restaurants, bars, cabarets, party or dance halls and nightclubs are not considered public entertainment.

Reformed fraction DOF 11-21-1991

XIV. Professional medical services, when their rendering requires a medical degree in accordance with the laws, provided that they are rendered by individuals, either individually or through civil societies or private assistance or charitable institutions authorized by the laws of the matter.

Reformed fraction DOF 31-12-1982, 08-12-2020

XV.- Professional medical, hospital, radiology, laboratory and clinical study services rendered by decentralized agencies of the Federal Public Administration or of the Federal District, or of the state or municipal governments.

Section repealed DOF 12/31/1982. Added DOF 15-12-1995

XVI.- For which the authors obtain consideration in the following cases:

a) For authorizing third parties to publish written works of his creation in newspapers and magazines, provided that the newspapers and magazines are intended for sale to the public by the person making the payments for these concepts.

b) For temporarily transferring the economic rights or temporarily granting licenses of use to third parties, corresponding to works of their authorship referred to in sections I to VII, IX, X, XII, XIII and XIV of article 13 and article 78 of the Federal Copyright Law, which are registered in the Public Registry of Copyright of the Ministry of Public Education.

c) The provisions of the preceding paragraphs shall not apply:

1. When they are advertising ideas or phrases, logos, emblems, distinctive seals, industrial designs or models, operating manuals or works of applied art.

2. When the consideration derives from the exploitation of written or musical works in business activities other than the sale to the public of their works or in the provision of services.

Reformed fraction DOF 28-12-1989, 26-12-1990, 03-12-1993, 30-12-2002

Article 16 - For the purposes of this Law, it is understood that the service is rendered in national territory when it is carried out, totally or partially, by a resident in the country.

In the case of international transportation, the service is considered to be rendered in national territory regardless of the residence of the carrier, when the trip begins there, even if it is a round trip.

In the case of international air transportation, it is considered that only 25% of the service is rendered within Mexican territory. Air transportation to Mexican cities located in the 20 kilometer border strip parallel to the international dividing lines of the north and south of the country, will enjoy the same treatment.

Amended paragraph DOF 12-30-1996

In the case of digital services referred to in Article 18-B of this Law, rendered by residents abroad without an establishment in Mexico, the service is considered to be rendered in Mexican territory when the recipient of the service is located in such territory, and the provisions of Chapter III BIS of this Law shall apply.

Paragraph added DOF 09-12-2019

In the case of interest and other considerations paid by residents in Mexico to residents abroad who grant credit through credit cards, it is understood that the service is rendered in Mexican territory when the card is used in such territory.

Paragraph added DOF 12-26-1990

Article 17 - In the rendering of services, the tax must be paid at the time the consideration is effectively collected and on the amount of each one of them, except in the case of the interest referred to in Article 18-A of this Law, in which case the tax must be paid as it accrues.

In the case of the rendering of services free of charge for which the tax must be paid, the tax shall be incurred at the time the service is provided.

Paragraph added DOF 11-12-2013. Amended DOF 09-12-2019

Article amended DOF 12-31-1979, 12-31-1981, 12-31-1998, 12-30-2002

Article 18 - To calculate the tax in the case of rendering of services, the total amount of the agreed consideration shall be considered as the value, as well as the amounts charged or collected from the person receiving the service for other taxes, duties, per diem, expenses of any kind, reimbursements, normal or moratorium interest, conventional penalties and any other concept.

In the case of legal entities that render services mainly to their members, partners or associates, the payments made by them, including capital contributions to absorb losses, will be considered as value for tax calculation purposes.

In the case of loans and other financing transactions, interest and any other consideration other than the principal received by the creditor shall be considered as value.

Article reformed DOF 31-12-1979, 30-12-1980

Article 18-A . For purposes of calculating the tax, the actual value of the interest accrued will be considered as value when it derives from credits granted by the institutions of the financial system referred to in Article 7 of the Income Tax Law; in credits granted through credit opening or current account agreements in which the borrower or account holder may use the credit through the use of cards issued by the creditor; and from financial leasing operations.

Amended paragraph DOF 29-12-1997, 30-12-2002, 11-12-2013

In the case of the transactions referred to in this article, the commissions charged to the debtor, borrower, account holder or lessee for the withdrawal of cash or for any other concept and the conventional penalties, except for default interest, shall not be considered as part of the accrued interest.

The actual value of accrued interest will be determined as follows:

I. When the transaction in question is denominated in local or foreign currency, the real value of the interest shall be calculated by applying to the base on which the accrued interest was calculated, the real interest rate, in accordance with the following:

a) The real interest rate will be calculated by subtracting inflation for the same period from the interest rate for the period in question. Inflation will be calculated by dividing the value of the investment unit determined by Banco de México for the last day of the period by the value of the investment unit for the day immediately prior to the first day of the period, and subtracting the unit from the quotient.

b) When the credit transaction is agreed in foreign currency, the exchange gain accrued in the period in question, expressed as a proportion of the average principal balance in the same period, will be added to the interest rate corresponding to the same period. To express the exchange gain accrued in the period in question as a proportion of the average principal balance in the same period, the exchange gain in local currency will be divided by the average balance converted into local currency at the exchange rate published by Banco de México in the Official Gazette of the Federation for the last day of the interest accrual period. In the event that Banco de México does not publish such exchange rate, the last exchange rate published by such institution prior to such date will be applied. The average principal balance will be the sum of the daily principal balances in the period, divided by the number of days included in the same accrual period.

Amended paragraph DOF 29-12-1997

When in the interest accrual period, the result of adding the interest rate corresponding to the period and the exchange gain accrued in the same period expressed in the terms of the preceding paragraph, is equal to or less than the inflation rate of the period, the tax will not be incurred during such period.

In the event that the interest rate corresponding to the period is expressed in percent, it should be divided by one hundred before making the additions and subtractions mentioned in the preceding paragraphs.

II. When the transactions in question are denominated in investment units, the real value of the interest will be the interest accrued in the period, without considering the adjustment corresponding to the principal due to the fact that they are denominated in such units.

In the case of the transactions referred to in this article, in which the interest accrual periods are monthly or less than one month, and in such periods the value of the investment unit for the last day of the interest accrual period is not fixed by Banco de México, taxpayers will consider the value of the investment unit determined by Banco de México for the days corresponding to the immediately preceding period and equal in duration to the interest accrual period.

When the payment of interest accrued monthly is not received during a period of three consecutive months, the taxpayer may, as of the fourth month, defer the tax on the interest accrued as of such month, until the month in which the payment of such interest is actually received. From the month in which the total payment of the uncollected accrued interest referred to in this paragraph is received, the tax corresponding to the interest that subsequently accrues will be incurred in the month in which it accrues. In the case of financial leasing, the provisions of this paragraph shall only be applicable in the case of transactions carried out with the general public.

Paragraph added DOF 29-12-1997

In the case of credit or leasing transactions agreed in foreign currency entered into with the general public, the value of accrued interest may be considered as the value for tax calculation purposes, instead of the actual value of accrued interest referred to in this article. When this option is exercised for an individual credit, it may not be changed during the term of such credit.

Paragraph added DOF 29-12-1997

Reform DOF 12-30-2002: Repealed the then fifth paragraph of the article (previously reformed by DOF 12-29-1997).

Article added DOF 15-12-1995

CHAPTER III BIS

Rendering of digital services by residents abroad without an establishment in Mexico

Chapter added DOF 09-12-2019

Section I

General Provisions

Section added DOF 09-12-2019

Article 18-B .- For the purposes of the provisions of the fourth paragraph of Article 16 of this Law, only the digital services mentioned below are considered, when they are provided through applications or content in digital format through the Internet or other network, mainly automated, and may or may not require minimal human intervention, provided that a fee is charged for the aforementioned services:

I. Downloading or accessing images, movies, text, information, information, video, audio, music, games, including games of chance, as well as other multimedia content, multiplayer environments, obtaining mobile ringtones, viewing online news, traffic information, weather forecasts and statistics.

The provisions of this section shall not apply to the downloading or access to electronic books, newspapers and magazines.

II. Intermediation between third parties that are suppliers of goods or services and the demanders thereof.

Reform DOF 08-12-2020: Repealed the then second paragraph of the section.

III. Online clubs and dating sites.

IV. Distance learning or test or exercise teaching.

Article added DOF 09-12-2019

Article 18-C - The recipient of the service is considered to be in the national territory when any of the following events occur:

I. That the recipient has declared to the service provider an address located in national territory.

II. That the recipient of the service makes the payment to the service provider through an intermediary located in national territory.

III. That the IP address used by the electronic devices of the recipient of the service corresponds to the range of addresses assigned to Mexico.

IV. That the recipient has provided the service provider with a telephone number whose country code corresponds to Mexico.

Article added DOF 09-12-2019

Article 18-D - Residents abroad without an establishment in Mexico that provide digital services to receivers located in Mexican territory, for the purposes of this Law, shall only comply with the following obligations:

I. Register in the Federal Taxpayers Registry before the Tax Administration Service. Registration in the registry will be made within 30 calendar days from the date on which digital services are provided for the first time to a recipient located in Mexican territory. The Tax Administration Service will publish on its website and in the Official Gazette of the Federation the list of residents abroad that are registered in the registry.

II. Offer and charge, together with the price of its digital services, the corresponding value added tax expressly and separately.

III. Provide the Tax Administration Service with information on the number of services or operations performed in each calendar month with the recipients located in national territory that receive their services, classified by type of services or operations and their price, as well as the number of the aforementioned recipients, and maintain the base records of the information submitted. Said information must be submitted monthly, by means of an electronic declaration, no later than the 17th day of the month immediately following the month in which the information corresponds.

Reformed fraction DOF 12-11-2021

IV. Calculate in each calendar month the corresponding value added tax, applying the rate of 16% to the consideration actually collected in such month and make the payment by means of an electronic return to be filed no later than the 17th day of the following month.

V. Issue and send electronically to the recipients of the digital services in national territory the receipts corresponding to the payment of the consideration with the tax transferred expressly and separately, when requested by the recipient of the services, which must meet the requirements that allow the identification of the service providers and the recipients of the services.

VI. Designate a legal representative before the Tax Administration Service when the registration referred to in Section I of this Article is carried out, and provide a domicile in national territory for the purposes of notification and surveillance of compliance with the tax obligations for the activities referred to in this Chapter.

VII. Process its advanced electronic signature, in accordance with the provisions of Article 19-A of the Federal Fiscal Code.

The obligations established in sections I, III, IV, V, VI and VII of this article must be complied with in accordance with the general rules issued for such purpose by the Tax Administration Service.

Residents abroad without an establishment in Mexico who provide the digital services provided for in Article 18-B, Sections I, III and IV, through the persons referred to in Section II of said Article, will not be required to comply with the obligations set forth in this Article, provided that the latter withhold value added tax in accordance with the terms of Article 18-J, Section II, paragraph a), second paragraph, of this Law.

Paragraph added DOF 08-12-2020

Article added DOF 09-12-2019

Article 18-E .- Compliance with the obligations referred to in Article 18-D of this Law will not result in the resident abroad being considered to constitute a permanent establishment in Mexico.

Article added DOF 09-12-2019

Article 18-F - The recipients of the services referred to in this Chapter may credit the tax transferred to them expressly and separately, provided that they comply with the requirements established for such purpose in this Law, with the exception of those applicable to digital tax receipts via the Internet. In substitution of these, the receipts must meet, at least, the requirements established in accordance with the provisions of Article 18-D, Section V of this Law.

Article added DOF 09-12-2019

Article 18-G - Failure to pay the tax, to pay withholdings, if any, and to file the payment and information returns referred to in Articles 18-D, Sections III and IV, and 18-J, Sections II, paragraph b) and III of this Law, shall be punished in accordance with the provisions of this Law and the Federal Fiscal Code.

Article added DOF 09-12-2019

Article 18-H - When the digital services referred to in Article 18-B of this Law are offered jointly with other digital services not contemplated in said article, the value added tax will be calculated by applying the rate of 16% only to the services contemplated in said article, provided that the respective voucher separates said services and that the consideration corresponding to each service corresponds to the prices that would have been charged had the services not been provided jointly. When the aforementioned separation is not made, it will be understood that the consideration charged corresponds to 70% of the amount of the services referred to in Article 18-B above.

Article added DOF 09-12-2019

Article 18-H BIS . Failure to comply with the obligations referred to in Sections I, VI and VII of Article 18-D of this Law by residents abroad without an establishment in Mexico who provide the digital services provided for in Article 18-B of this law to receivers located in Mexican territory, will result in the temporary blocking of access to the digital service of the provider of the digital services that failed to comply with the aforementioned obligations, which will be carried out through the concessionaires of a public telecommunications network in Mexico, until such time as said resident complies with the omitted obligations.

The penalty referred to in the preceding paragraph shall also apply when the resident abroad fails to make the payment of the tax or the payment of the withholdings that, if applicable, must be made, as well as the filing of the payment and informative returns referred to in Articles 18-D, Sections III and IV and 18-J, Sections II, paragraph b) and III of this Law for three consecutive months.

Amended paragraph DOF 12-11-2021

Additionally, when the circumstances referred to in the preceding paragraph occur, the registration in the Federal Taxpayers Registry referred to in Article 18-D, Section I, of this Law will be cancelled and the taxpayer will be removed from the list referred to in said provision, both on the Tax Administration Service's website and in the Official Gazette of the Federation.

The penalties referred to in this article are independent of those corresponding to the omission in the payment of the tax, in the payment of withholdings and in the filing of payment and informative returns, in accordance with the provisions of article 18-G of this Law.

Article added DOF 08-12-2020

Article 18-H TER . For the purposes of the provisions of Article 18-H BIS of this Law, prior to the blocking mentioned in the aforementioned article, the Tax Administration Service will inform the taxpayer of the resolution in which it determines the noncompliance with the obligations in question.

In the case of noncompliance with the obligations referred to in Sections I, VI and VII of Article 18-D, the resolution will be published in the Official Gazette of the Federation and, in the case of those established in Articles 18-D, Sections III and IV, and 18-J, Sections II, paragraph b) and III of this Law, the resolution will be notified to the legal representative of the resident abroad without an establishment in Mexico, in order that the taxpayers may state before the tax authority what they deem appropriate and provide the documentation and information they consider pertinent to disprove the facts that gave rise to the aforementioned determination, within a period of fifteen days from the day following the day of publication or notification, as the case may be.

Taxpayers may request, through the means authorized for such purpose by the Tax Administration Service by means of general rules, on a single occasion, a five-day extension to the term provided in the preceding paragraph, to provide the respective documentation and information, provided that the request for extension is made within such term. The extension requested in these terms will be understood to be granted without the need for a pronouncement by the authority and will begin to be computed as from the day following the expiration of the term set forth in the preceding paragraph.

In the declaration referred to in the second paragraph of this article, the taxpayer must indicate an address to receive notifications within the national territory or an e-mail address for the same purpose.

Once the term referred to in the second paragraph of this article has elapsed and, if applicable, the term provided in the third paragraph of this article, the authority, within a term that shall not exceed fifteen days, will evaluate the documentation, information or statements that have been submitted and will notify the taxpayers of its resolution at the address or e-mail address that they have indicated when submitting their written clarification. Failing this, the notification will be made through publication in the Official Gazette of the Federation.

Within the first five days of the term referred to in the preceding paragraph, the authority may request additional documentation and information from the taxpayer, which must be provided within five days after the date on which the notification of the request becomes effective. In this case, the aforementioned fifteen-day period will be suspended as from the date the notification of the requirement becomes effective and will be resumed on the day following the day on which the aforementioned five-day period expires.

Once the term referred to in the preceding paragraph has elapsed without the taxpayer having evidenced compliance with the tax obligations set forth in Articles 18-D, Sections I, III, IV, VI and VII, and 18-J, Sections II, paragraph b) and III, of this Law, as applicable, the temporary blocking of access to the digital service will be ordered, which will be lifted once the omitted obligations have been complied with.

Article added DOF 08-12-2020

Article 18-H QUÁTER . For the purposes of the provisions of Articles 18-H BIS and 18-H TER of this Law, the temporary blocking must be ordered to the concessionaires of a public telecommunications network in Mexico, by means of a duly founded and reasoned resolution, issued by a public official with the position of general administrator in accordance with the provisions of the Internal Regulations of the Tax Administration Service. Independently of the foregoing, said decentralized body may request the assistance of any competent authority to carry out the temporary blocking referred to in this article.

The concessionaire of the public telecommunications network in Mexico in question shall have a period of five days from the day following the day on which the notification of the resolution ordering the temporary blocking of access to the digital service has taken effect, to carry out the corresponding temporary blocking.

The concessionaire of the public telecommunications network in Mexico in question must inform the tax authority no later than the fifth day following the day on which the temporary blocking was carried out.

Article added DOF 08-12-2020

Article 18-H QUINTUS . For the purposes of the provisions of Articles 18-H BIS, 18-H TER and 18-H QUÁTER, the Tax Administration Service will publish on its website and in the Official Gazette of the Federation the name of the supplier and the date from which the temporary blocking of access to the digital service must be carried out, so that the recipients of the services in national territory refrain from contracting future services.

When the taxpayer complies with the obligations that gave rise to the temporary blocking of access to the digital service, the Tax Administration Service, by means of a resolution, will issue the unblocking order to the concessionaire of a public telecommunications network in Mexico that corresponds, so that within a maximum term of five days it is complied with. Said order must be issued by the general administrator that has ordered the temporary blocking. Likewise, such decentralized body must reincorporate the taxpayer in the Federal Taxpayers Registry and include it in the list referred to in Article 18-D, Section I, of this Law.

Article added DOF 08-12-2020

Article 18-I .- When residents abroad without an establishment in Mexico are not included in the list referred to in Article 18-D, Section I of this Law, the recipients of the services located in Mexican territory shall consider such services as an import under the terms of Article 24, Sections II, III or V of this Law, as applicable, in which case they shall pay the tax under the terms provided in this Law.

Article added DOF 09-12-2019

Section II

Digital intermediation services between third parties

Section added DOF 09-12-2019

Article 18-J .- Residents abroad without an establishment in Mexico who provide the services referred to in Section II of Article 18-B of this Law, who operate as intermediaries in activities carried out by third parties, subject to the payment of the tax established in this Law, in addition to the obligations established in Section I of this Chapter, shall be obligated to the following:

I. Publish on its website, application, platform or any other similar means, expressly and separately, the value added tax corresponding to the price at which the goods or services are offered by the sellers, service providers or grantors of the temporary use or enjoyment of goods, in which they operate as intermediaries.

The persons referred to in this article may choose to publish on their Internet page, application, platform or any other similar means, the price at which the goods or services are offered by the sellers, service providers or grantors of the temporary use or enjoyment of goods, in which they operate as intermediaries, without expressly and separately stating the value added tax, provided that such prices include the value added tax and they publish them with the legend "VAT included".

Paragraph added DOF 08-12-2020

II. When they collect the price and the value added tax corresponding to the intermediation operations on behalf of the transferor of goods, service provider or grantor of the temporary use or enjoyment of goods, they shall:

a) Withhold from individuals who sell goods, provide services or grant the temporary use or enjoyment of goods, 50% of the value added tax charged. In the case of the persons referred to in this subsection, who do not provide the persons mentioned in the first paragraph of this article with the code in the federal taxpayer registry, as provided in section III, subsection b) of this article, the withholding must be made at 100%. The withholder shall substitute the transferor, service provider or grantor of the temporary use or enjoyment of goods in the obligation to pay the tax, in the amount corresponding to the withholding.

In the case of residents abroad without an establishment in Mexico, whether individuals or legal entities, who provide the digital services provided for in Article 18-B, Sections I, III and IV of this Law, they must withhold 100% of the value added tax charged. In this case, in addition, when the recipient so requests, they must issue and send electronically to the recipients of the aforementioned digital services in Mexican territory the receipts referred to in Section V of Article 18-D of this Law, either in the name of the person to whom the withholding is made or in their own name.

Paragraph added DOF 08-12-2020

b) Pay the withholding by electronic return no later than the 17th day of the month following the month in which the withholding was made.

c) Issue to each individual to whom the withholding was made a digital tax receipt via Internet of Withholdings and payment information, no later than five days following the month in which the withholding was made.

d) Register in the Federal Taxpayers' Registry with the Tax Administration Service as withholding persons.

The obligations referred to in paragraphs b), c) and d) of this section must be complied with in accordance with the general rules issued for such purpose by the Tax Administration Service.

III. Provide the Tax Administration Service with the information listed below on their customers who sell goods, provide services or grant the temporary use or enjoyment of goods, in whose operations they have acted as intermediaries, even if they have not collected the consideration and the corresponding value added tax:

a) Full name or company name.

b) Code in the federal taxpayer registry.

c) Unique population registry key.

d) Tax domicile.

e) Financial institution and standardized interbank code in which payment deposits are received.

f) Amount of transactions entered into with its intermediation during the period in question, for each transferor of goods, provider of services or grantor of the temporary use or enjoyment of goods.

g) In the case of lodging services, the address of the property.

Such information must be submitted monthly no later than the 10th day of the following month, in accordance with the general rules issued for such purpose by the Tax Administration Service.

For the purposes of the provisions of paragraphs a), b), c), d), e) and g) of this section, persons transferring goods, providing services or granting the temporary use or enjoyment of goods, must provide foreign residents without an establishment in Mexico who provide them with digital intermediation services, the information referred to in the aforementioned paragraphs.

There will be no obligation to provide the information referred to in this section in the case of foreign residents without an establishment in Mexico who provide the digital services provided for in Article 18-B, Sections I, III and IV of this Law, to whom the withholding is made under the terms of Section II, subsection a), second paragraph, of this Article.

Paragraph added DOF 08-12-2020

Article added DOF 09-12-2019

Article 18-K - Individuals and legal entities that carry out activities subject to the payment of value added tax through the persons referred to in Article 18-J of this Law, must comply with the provisions of this Law and, in addition, must offer the price of their goods and services expressly and separately stating the amount of value added tax that corresponds.

Article added DOF 09-12-2019

Article 18-L .- For the purposes of the provisions of Article 18-K of this Law, individual taxpayers who have obtained income up to the amount of $300,000.00 in the immediately preceding fiscal year for the activities carried out with the intermediation of the persons referred to in Article 18-J of the same, may exercise the option referred to in Article 18-M of this Law, provided that they do not receive income for other concepts, with the exception of the income referred to in Chapters I and VI of Title IV of the Income Tax Law, in which case they may exercise the aforementioned option.

Taxpayers that initiate activities may apply the provisions of the preceding paragraph when they estimate that their income for the fiscal year will not exceed the amount established in said paragraph. When in the initial fiscal year they carry out operations for a period of less than twelve months, in order to determine the aforementioned amount, they will divide the income obtained by the number of days comprising the period and the result will be multiplied by 365 days. If the amount obtained exceeds the referred amount, in the following fiscal year the benefit of the previous paragraph cannot be taken.

Article added DOF 09-12-2019

Article 18-M - The taxpayers referred to in Article 18-L of this Law may choose to consider the withholding made in terms of Section II, paragraph a) of Article 18-J of this Law as definitive, when the persons referred to in said Article have made the withholding for the totality of the activities carried out with their intermediation.

The aforementioned taxpayers may also exercise the option when for the activities carried out with the intermediation of the persons referred to in Article 18-J of this Law, the collection of some activities has been carried out by such persons and others directly by the taxpayer, provided that in the latter case the taxpayer files a monthly return for the collections of the considerations made directly, applying a rate of 8%.

Those who exercise the aforementioned option will be subject to the following:

I. They must be registered in the Federal Taxpayers Registry before the Tax Administration Service.

II. They will not be entitled to any credit or reduction for their expenses and investments with respect to the tax calculated at the rate of 8%.

III. They will keep the digital tax receipt by Internet of withholdings and payment information provided by the persons who withheld the value added tax.

IV. They will issue the digital tax receipt by Internet to the purchasers of goods or services.

V. They will file a notice of option with the Tax Administration Service, in accordance with the general rules issued for such purpose by such body, within thirty days following the day in which the taxpayer receives the first payment for the activities carried out through the persons referred to in Article 18-J of this Law.

VI. They will be relieved from filing informative declarations.

Once the option referred to in this article has been exercised, it may not be changed during a period of five years counted from the date on which the taxpayer has filed the notice referred to in section IV of the preceding paragraph. When the taxpayer ceases to be in the circumstances referred to in Article 18-L of this Law, the exercise of the option provided for in this Article will cease and may not be exercised again.

Article added DOF 09-12-2019

CHAPTER IV

Temporary use or enjoyment of property

Article 19 - For the purposes of this Law, temporary use or enjoyment of property is understood to be the lease, usufruct and any other act, regardless of the legal form used for such purpose, by which a person allows another person to temporarily use or enjoy tangible property, in exchange for a consideration.

The treatment established by this Law for the temporary use or enjoyment of property will be applied to the rendering of timeshare services.

Paragraph added DOF 15-12-1995

The rendering of timeshare services, regardless of the name or form given, is considered to be the corresponding legal act consisting of making available to a person or group of persons, directly or through a third party, the use, enjoyment or other rights agreed upon over an asset or part thereof, in a variable unit within a given class, for previously agreed periods through the payment of an amount or the acquisition of shares or social parts of a legal entity, without in the latter case transferring the assets of the legal entity in question.

Paragraph added DOF 29-12-1997

Article 20 - The tax shall not be paid for the temporary use or enjoyment of the following goods:

I. Those granted by legal entities authorized to receive deductible donations for income tax purposes.

Section repealed DOF 12/31/1981. Added DOF 09-12-2019

II. Real estate destined or used exclusively for housing. If a property has several uses, the tax shall not be paid for the part destined or used as a dwelling. The provisions of this section are not applicable to real estate or part thereof that is provided furnished or is destined or used as hotels or lodging houses.

III. Farms dedicated or used only for agricultural or livestock purposes.

IV. Repealed.

Section repealed DOF 12-30-1980. Added DOF 11-21-1991. Repealed DOF 30-11-2016

V.- Books, newspapers and magazines.

Article 21 . For the purposes of this Law, it is understood that the temporary use or enjoyment of a tangible good in national territory is granted when its use or enjoyment is carried out in national territory, regardless of the place of its material delivery or the celebration of the legal act that gives rise to it.

Article amended DOF 12-11-2021

Article 22 - When the temporary use or enjoyment of tangible property is granted, the tax shall be payable at the time when the person making such grant collects the consideration derived therefrom and on the amount of each one of them.

Article amended DOF 31-12-1998, 30-12-2002

Article 23 - To calculate the tax in the case of temporary use or enjoyment of goods, the value of the consideration agreed in favor of the person granting them, as well as the amounts that are also charged or collected from the person granting the use or enjoyment for other taxes, duties, maintenance expenses, construction, reimbursements, normal or moratory interest, conventional penalties or any other concept shall be considered.

Article amended DOF 31-12-1979

CHAPTER V

Importation of goods and services

Article 24 - For the purposes of this Law, importation of goods or services shall be considered as importation of goods or services:

I.- The introduction of goods into the country.

Goods are also considered to be introduced into the country when they are destined for temporary import customs regimes for manufacturing, transformation or repair in maquila or export programs; tax warehouse for the assembly and manufacturing process of vehicles; manufacturing, transformation or repair in bonded warehouses; and strategic bonded warehouses.

Paragraph added DOF 11-12-2013

The provisions of the preceding paragraph shall not be applicable to national goods or to those imported definitively, provided that they have not been considered as exported previously to be destined to the above mentioned customs procedures.

Paragraph added DOF 11-12-2013

Reformed fraction DOF 30-12-1980

II. The acquisition by persons resident in the country of intangible assets disposed of by non-residents.

III. The temporary use or enjoyment, in national territory, of intangible goods provided by non-residents in the country.

IV. The temporary use or enjoyment, in Mexican territory, of tangible goods whose material delivery was made abroad. The provisions of this section shall not apply in the case of goods for which the value added tax has been effectively paid for their introduction into the country. The tax is not understood to have been effectively paid when it is paid through the application of a tax credit.

Section amended DOF 30-11-2016

V.- The use in national territory of the services referred to in Article 14, when they are rendered by non-residents in the country. This section is not applicable to international transportation.

When a temporarily exported good returns to the country after having added value abroad for repairs, additions or any other concept that implies an additional value, it will be considered an import of goods or services and the tax must be paid for such value under the terms of Article 27 of this Law.

Paragraph added DOF 12/31/1981

Article 25 - Value added tax shall not be paid on the following imports:

I.- Those which, under the terms of the customs legislation, are not consummated, are temporary, are in the nature of return of temporarily exported goods, or are subject to transit or transshipment. If the temporarily imported goods are subject to use or enjoyment in the country, the provisions of Chapter IV of this Law shall apply.

The exemption referred to in this section shall not be applicable in the case of goods that are destined to the customs regimes of temporary importation for manufacturing, transformation or repair in maquila or export programs; of fiscal deposit to undergo the assembly and manufacturing process of vehicles; of manufacturing, transformation or repair in bonded warehouses; and of strategic bonded warehouses.

Paragraph added DOF 12/30/2002. Amended DOF 11-12-2013

Reformed fraction DOF 28-12-1989, 26-12-1990

II. Those of luggage and household goods referred to in the customs legislation.

Reformed fraction DOF 30-12-1983

III. Those of goods whose alienation in the country and those of services for whose rendering in national territory do not give rise to the payment of the value added tax or when they are of those indicated in article 2o.

Reformed fraction DOF 30-12-1980, 31-12-1987, 21-11-1991, 29-12-1993, 27-03-1995

IV. Those of goods donated by residents abroad to the Federation, federal entities, municipalities or any other person authorized by the Ministry of Finance and Public Credit through general rules.

Section added DOF 12/30/1980

V.- Works of art that due to their quality and cultural value are recognized as such by the competent official institutions, provided they are intended for permanent public exhibition.

Section added DOF 12/31/1987

VI. Works of art created abroad by Mexicans or residents in national territory, which due to their quality and cultural value are recognized as such by the competent official institutions, provided that the importation is made by the author.

Fraction added DOF 28-12-1989

VII. Gold, with a minimum content of such material of 80%.

Section added DOF 12/28/1994

VIII. Vehicles, in accordance with article 62, section I of the Customs Law, provided that the requirements and conditions established by the Ministry of Finance and Public Credit through general rules are complied with.

Section added DOF 29-12-1997

IX. Definitive imports of goods for which the value added tax has been paid when destined to the customs regimes of temporary importation for manufacturing, transformation or repair in maquila or export programs; of fiscal deposit to undergo the process of assembly and manufacture of vehicles; of manufacturing, transformation or repair in bonded warehouse, and of strategic bonded warehouse, or of goods that include the goods for which the tax was paid, provided that the definitive importation is carried out by those who have destined the goods to the aforementioned regimes. The provisions of this section shall not be applicable when the tax has been paid by applying the tax credit provided for in Article 28-A of this Law.

Section added DOF 11-12-2013

Article 26 - The importation of goods or services is considered to be effected:

I.- At the time the importer submits the customs declaration for processing under the terms of the customs legislation.

Reformed fraction DOF 28-12-1989

II. In case of temporary importation when becoming definitive.

III. In the cases provided for in sections II to IV of Article 24 of this Law, at the time the consideration is actually paid.

When periodic considerations are agreed, the time at which each consideration is paid shall be taken into account.

Reformed fraction DOF 12-30-2002

IV. In the case of use in national territory of services rendered by non-residents in the country, at the time the consideration is effectively paid.

Reformed fraction DOF 30-11-2016, 09-12-2019

Article 27 . To calculate the value added tax in the case of the importation of tangible goods, the value used for the purposes of the general import tax shall be considered, plus the amount of the latter tax and the amount of the other taxes and charges payable on the importation.

Amended paragraph DOF 11-12-2013

In the case of goods that are destined to the customs regimes of temporary importation for manufacturing, transformation or repair in maquila or export programs; of fiscal deposit to undergo the assembly and manufacturing process of vehicles; of manufacturing, transformation or repair in a bonded warehouse, and of strategic bonded warehouse, in order to calculate the value added tax, the customs value referred to in the Customs Law will be considered, plus the amount of the taxes and duties that would have to be paid in the case of a definitive importation.

Paragraph added DOF 11-12-2013

The value to be taken into account in the case of importation of goods or services referred to in sections II, III, IV and V of article 24, shall be the value that would correspond to them under this Law for the alienation of goods, use or enjoyment of goods or rendering of services, in national territory, as the case may be.

Amended paragraph DOF 21-11-1991, 30-11-2016

In the case of goods exported temporarily and returned to the country with an increase in value, this will be the value used for the purposes of the general import tax, with the additions referred to in the first paragraph of this article.

Paragraph added DOF 12/31/1981

Article 28 - In the case of importation of tangible goods, the payment shall be provisional and shall be made jointly with the payment of the general import tax, including when the payment of the latter is deferred due to the fact that the goods are in bonded storage in the bonded warehouses, without crediting being accepted against such payment.

Amended paragraph DOF 12/31/1987

In the case of goods destined to the temporary import customs regimes for manufacturing, transformation or repair in maquila or export programs; tax warehouse to undergo the assembly and manufacturing process of vehicles; manufacturing, transformation or repair in bonded warehouse, and strategic bonded warehouse, the payment shall be made at the latest at the time the respective customs declaration is presented for processing.

Paragraph added DOF 11-12-2013

In the case of goods for which the taxpayer is not required to pay the general import tax, taxpayers shall pay the tax established by this Law, by means of a declaration to be filed with the corresponding customs office.

The value added tax paid when importing goods will give rise to crediting under the terms and with the requirements established in this Law.

Amended paragraph DOF 07-06-2005

Goods may not be withdrawn from the customs office or bonded warehouse without prior payment of the corresponding payment in accordance with this Law.

Article reformed DOF 31-12-1979, 30-12-1980

Article 28-A. Persons who introduce goods under the temporary import customs regimes for manufacturing, transformation or repair in maquila or export programs; tax warehouse to undergo the assembly and manufacturing process of vehicles; manufacturing, transformation or repair in bonded warehouse, and strategic bonded warehouse, may apply a tax credit consisting of an amount equivalent to 100% of the value added tax payable on the import, which will be creditable against the value added tax payable on the aforementioned activities, provided that they obtain a certification from the Tax Administration Service (Servicio de Administración Tributaria). In order to obtain such certification, the companies must prove that they comply with the requirements that allow an adequate control of the operations carried out under the aforementioned regimes, in accordance with the general rules issued for such purpose by the Tax Administration Service.

The certification referred to in the preceding paragraph shall be valid for one year and may be renewed by the companies within thirty days prior to the expiration of the term of validity, provided that they can prove that they continue to comply with the requirements for their certification.

The tax covered by the tax credit provided for in this article shall not be creditable in any way.

The tax credit referred to in this article will not be considered as accumulated income for income tax purposes.

The persons referred to in this article who do not exercise the option to be certified, may not pay the value added tax for the introduction of the goods to the aforementioned customs regimes, provided that they guarantee the tax interest by means of a bond granted by an authorized institution, in accordance with the general rules issued by the Tax Administration Service for such purpose.

Article added DOF 1989-12-28. Repealed DOF 12-26-1990. Added DOF 11-12-2013.

CHAPTER VI

Export of goods or services

Article 29 - Companies resident in the country will calculate the tax by applying the 0% rate to the value of the sale of goods or rendering of services, when both are exported.

Amended paragraph DOF 12/31/1981

For the purposes of this Law, an export of goods or services is considered to be an export of goods or services:

I.- The one that has the character of definitive in the terms of the Customs Law.

Reformed fraction DOF 12/31/1998, 12/31/2000, 12/30/2002

II . The alienation of intangible goods made by a person resident in the country to a person residing abroad.

III. The temporary use or enjoyment abroad of intangible goods provided by persons resident in the country.

IV. The use abroad of services rendered by residents in the country, for the concept of:

a).- Technical assistance, technical services related thereto and information related to industrial, commercial or scientific experiences.

Reformed clause DOF 30-12-1980

b).- Maquila and submaquila operations for export under the terms of the customs legislation and the Decree for the Promotion and Operation of the Export Maquiladora Industry. For the previous effects, it will be understood that the services are used abroad when the goods object of the maquila or submaquila are exported by the maquiladora company.

Reformed clause DOF 30-12-1983, 30-12-2002

c).- Advertising.

Subsection added DOF 12-30-1980

d).- Commissions and mediations.

Subsection added DOF 12-30-1980

e).- Insurance and reinsurance, as well as bonds and reinsurance.

Subsection added DOF 12-30-1980

f).- Financing operations.

Subsection added DOF 12-30-1980

g).- Filming or recording, provided that they comply with the requirements set forth in the regulations of this Law.

Subsection added DOF 12-30-2002

h ) Telephone answering service in call centers for calls originating abroad, which is contracted and paid for by a resident abroad without a permanent establishment in Mexico.

Subsection added DOF 28-06-2005

i) The following information technology services:

1. Development, integration and maintenance of computer applications or computer systems.

2. Information processing, storage, backups, as well as database administration.

3. Hosting of computer applications.

4. Modernization and optimization of information security systems.

5. Continuity in the operation of the above services.

The provisions of this subsection shall be applicable provided that the companies comply with the following:

1. Make full use of technological infrastructure, human and material resources, located in the national territory.

2. That the IP address of the electronic devices through which the services are provided, as well as that of its Internet service provider are located in national territory and that the IP address of the electronic devices of the service receiver and that of its Internet service provider are located abroad.

For the purposes of this Law, an IP address is considered to be the unique numerical identifier formed by binary values assigned to an electronic device. Said identifier is essential for electronic devices to be able to connect, announce and communicate through the Internet protocol. The identifier makes it possible to locate the geographical location of the device.

3. The tax receipt includes the registration or tax number of the foreign resident who contracted and paid for the service, without prejudice to other requirements that must be complied with in accordance with the tax provisions.

4. That the payment is made through electronic means and comes from accounts of financial institutions located abroad, which must be made to an account of the service provider in credit institutions in Mexico.

The obligations mentioned in the preceding paragraphs must be complied with in accordance with the general rules issued by the Tax Administration Service.

The information technology services provided for in this subsection shall not be considered exported in the following cases:

1. When virtual private networks are used to provide such services. For the purposes of this Law, a virtual private network is considered as the network technology that allows an extension of a local network over a public network, creating a secure private connection through a public network and admitting the connection of external users from another geographical location from where the organization's server or applications are located.

2. When the services are provided, fall or are applied in goods located in the national territory.

Subsection added DOF 30-11-2016

Reformed fraction DOF 31-12-1979

V.- The international transportation of goods provided by residents in the country and the port services of loading, unloading, storage, custody, stowage and carriage within the ports and port facilities, provided that they are provided in maneuvers for the export of goods.

Section added DOF 12/31/1979. Amended DOF 29-12-1993

VI. Air transportation of persons and goods, rendered by residents in the country, for the part of the service that in the terms of the third paragraph of Article 16 of this Law is not considered to be rendered in national territory.

Section added DOF 12/31/1979. Amended DOF 31-12-1998, 11-12-2013, 09-12-2019.

VII. (Repealed).

Section added DOF 15-12-1995. Amended DOF 2002-12-30. Repealed DOF 11-12-2013

VIII. (Repealed).

Section added DOF 12/31/1998. Amended 31-12-2000. Repealed DOF 12-30-2002.

The provisions of the first paragraph of this article shall apply to residents in the country who render independent personal services that are used in their entirety abroad by residents abroad without an establishment in the country.

Paragraph added DOF 12/29/1993. Amended DOF 12-30-2002

Article 30 - In the cases provided for in Articles 9 and 15 of this Law, the exporter of goods or services shall calculate the tax by applying the 0% rate to the value of the sale or rendering of services. The crediting will also be applicable when the companies resident in the country export tangible goods to alienate them or to grant their use or enjoyment abroad.

Amended paragraph DOF 12/31/1981

Likewise, the crediting will be applicable when the companies residing in the country return abroad the goods that have been destined to the customs regimes of temporary importation for manufacturing, transformation or repair in maquila or export programs; of fiscal deposit to undergo the assembly and manufacturing process of vehicles; of manufacturing, transformation or repair in bonded warehouse, and of strategic bonded warehouse, provided that such tax has not been credited in the terms of this Law.

Amended paragraph DOF 1976-12-31. Repealed DOF 30-12-1980. Added DOF 11-12-2013

The refund in the case of export of tangible goods will proceed until the export is consumed, under the terms of the customs legislation. In other cases, it will proceed until the consideration is collected and in proportion to the same.

Amended paragraph DOF 31-12-1979, 30-12-2002

Article 31 . Foreigners with tourist status in accordance with the General Population Law who return abroad by air or sea, may obtain a refund of the value added tax that has been transferred to them in the acquisition of merchandise, provided that the following requirements are met:

I. That the tax receipt issued by the taxpayer meets the requirements established for such purpose by the Tax Administration Service through general rules;

II. That the purchased goods actually leave the country, which will be verified at the airport or maritime customs, as the case may be, through which the tourist departs, and

III. That the value of the purchases made per establishment, stated in the tax receipt presented by the tourist at the moment of leaving the national territory, covers a minimum amount in national currency of 1,200 pesos.

The Tax Administration Service will establish the operating rules to carry out the refunds referred to in this article and may grant concessions to individuals to administer such refunds, provided that the services to carry out the refund do not generate a cost for the aforementioned body.

In any case, the refund made to foreigners with tourist status must be reduced by the administration cost corresponding to the refunds made.

Article amended DOF 12/31/1979. Repealed DOF 12/31/1981. Added DOF 28-12-1989. Amended DOF 12-26-1990, 12-15-1995, 12-30-1996, Repealed DOF 12-31-1998. Added DOF 08-12-2005

CHAPTER VII

Obligations of taxpayers

Article 32 - Those obligated to pay this tax and the persons who carry out the acts or activities referred to in Article 2o.-A have, in addition to the obligations indicated in other articles of this Law, the following obligations:

Amended paragraph DOF 30-12-1980, 27-03-1995, 15-12-1995

I. Keep accounting records in accordance with the Federal Fiscal Code and its Regulations.

Reformed fraction DOF 30-12-1980, 31-12-1981, 11-12-2013

II. In the case of commission agents, to separate in their accounting and records the operations they carry out on their own account from those they carry out on behalf of the principal.

III. Issue and deliver tax receipts.

Section amended DOF 30-12-1980, 30-12-1983, 30-12-1983, 31-12-1984, 27-03-1995, 15-12-1995, 31-12-1998, 30-12-2002, 07-12-2009, 11-12-2013

IV. To file the returns indicated in this Law at the authorized offices. If a taxpayer has several establishments, it will file a single payment declaration for all of them, at the authorized offices corresponding to the taxpayer's tax domicile. The provisions of this section are not applicable to the cases indicated in Articles 28 and 33 of this Law.

Taxpayers that have several establishments must keep, in each one of them, a copy of the payment declarations, as well as provide copies thereof to the tax authorities of the states where such establishments are located, when so required.

Reformed fraction DOF 31-12-1979, 30-12-1980, 31-12-1985, 31-12-1987, 28-12-1989, 26-12-1990, 30-12-2002

V. To issue tax receipts for tax withholdings made in the cases provided for in Article 1o.-A, and to provide the tax authorities monthly, through the electronic means and formats indicated by the Tax Administration Service, the information on the persons from whom the tax established in this Law has been withheld, no later than the 17th day of the month immediately following the month to which such information corresponds.

Amended paragraph DOF 30-12-2002, 28-06-2006, 11-12-2013

The Federation and its decentralized agencies, as the case may be, shall also be obliged to comply with the provisions of this section.

A, section II, subsection a) of this Law, may choose not to provide the tax receipt referred to in the first paragraph of this section, provided that the individual who renders the professional services or has granted the temporary use or enjoyment of goods, issues a tax receipt that complies with the requirements referred to in Articles 29 and 29-A of the Federal Tax Code and the receipt expressly states the amount of the tax withheld. In this case, the individuals issuing the tax voucher may consider it as proof of tax withholding and credit it in accordance with the terms of the tax provisions. The provisions of this paragraph in no case release the legal entities from making, in due time and form, the withholding and payment of the tax and the filing of the corresponding informative returns, in the terms of the tax provisions with respect to the persons to whom such withholdings have been made.

Paragraph added DOF 09-12-2019

Section added DOF 12/31/1998

VI. Persons who regularly make the withholdings referred to in Articles 1A and 3, third paragraph of this Law, shall submit notice thereof to the tax authorities within 30 days following the first withholding made.

Section added DOF 12/31/1998

VII . Provide the value added tax information requested in the income tax returns.

Fraction added DOF 12-30-2002

VIII. Provide monthly to the tax authorities, through the electronic means and formats indicated by the Tax Administration Service, the corresponding information on the payment, withholding, crediting and transfer of the value added tax in the operations with its suppliers, breaking down the value of the acts or activities by rate at which the value added tax was transferred or transferred, including activities for which the taxpayer is not obligated to pay, such information shall be submitted no later than the 17th day of the month immediately following the month to which such information corresponds.

Section added DOF 06-28-2006. Amended DOF 30-11-2016, 09-12-2019

(The paragraph that reads: Taxpayers dedicated to .......... ) is repealed.

Paragraph added DOF 12-30-1980. Repealed DOF 31-12-1981.

Note : The previous paragraph which stated: " Taxpayers engaged in agriculture, livestock or commercial fishing, for whose activities only the 0% rate is applicable, may choose to be released from the obligations established in sections I, II and IV of this article and in such case, they will not be entitled to a refund ", was expressly repealed by Decree DOF 12/31/1981. However, in the Decree dated 12/31/1987, reference is made to the initial phrase of said paragraph: " Taxpayers engaged in: ", as if it had not been previously repealed.

Taxpayers who have joint ownership of a business and the members of a marital partnership shall designate a common representative prior notice of such designation before the tax authorities, and it shall be the representative who, on behalf of the joint owners or the spouses, as the case may be, shall comply with the obligations established in this Law.

Paragraph added DOF 12-30-1980. Amended DOF 31-12-1998

In the event that the income derives from acts or activities carried out by an estate, the legal representative of the estate will pay the tax by filing payment statements for the corresponding calendar month, on behalf of the heirs or legatees.

Paragraph added DOF 30-12-1980. Amended DOF 26-12-1990, 30-12-2002.

In the case of independent personal services rendered through an association or civil society, it will be the one that, on behalf of the associates or partners, complies with the obligations set forth in this Law.

Paragraph added DOF 12/31/1982. Amended DOF 30-12-1983

Reform DOF 12/31/2000: Repealed the last paragraph of the article (previously added by DOF 12/29/1997).

Article 33 - When a good is sold or a service is rendered accidentally, for which tax is payable under the terms of this Law, the taxpayer shall pay it by means of a declaration to be filed at the authorized offices within 15 days following the day on which the consideration is obtained, and no crediting will be accepted against such payment. In the imports referred to in sections II, III and V of Article 24 of this Law, which are made on an occasional basis, the payment shall be made in the terms mentioned above. In occasional imports of tangible goods, payment shall be made as established in Article 28 of this Law. In these cases, the taxpayer shall not file a monthly tax return or keep accounting records, but must issue the tax receipts referred to in Section III of Article 32 of this Law and keep them during the term referred to in Article 30, third paragraph of the Federal Tax Code.

Amended paragraph DOF 09-12-2019

In the case of the sale of real estate for which the tax must be paid under the terms of this Law, recorded in a public deed, notaries, brokers, judges and other notaries who by law have notarial functions, shall calculate the tax under their responsibility and shall pay it within fifteen days following the date on which the deed is signed, at the authorized office corresponding to their domicile; they shall also issue a tax receipt stating the amount of the transaction and the tax withheld. The provisions of this paragraph are not applicable in the case referred to in Article 1o.-A, Section I of this Law.

In the case of real estate leasing lawsuits in which the lessee is ordered to pay the overdue rent, the judicial authority will require the creditor to prove that it has issued the corresponding tax receipts. In the event that the creditor does not prove that it has issued such vouchers, the judicial authority must inform the Tax Administration Service of the omission within a maximum period of 5 days from the expiration of the term granted by the judicial authority to the creditor to comply with the requirement. The aforementioned information must be sent to the aforementioned decentralized body in accordance with the general rules issued for such purpose by said body.

Paragraph added DOF 09-12-2019

Article amended DOF 12-31-1979, 12-30-1980, 12-30-1983, 12-26-1990, 12-30-1996, 12-31-1998, 12-30-2002, 12-11-2013

Article 34 - When the consideration collected by the taxpayer for the sale of goods, the rendering of services or the granting of the use or temporary enjoyment of goods, is not in cash or checks, but totally or partially in other goods or services, the market value or in its absence the appraisal value will be considered as the value of such goods or services. The same values will be taken into account in the case of activities for which the tax established in this Law must be paid, when there is no consideration.

Amended paragraph DOF 12/30/2002

In exchanges and payments in kind, value added tax must be paid for each good whose ownership is transferred, or whose use or temporary enjoyment is provided, or for each service rendered.

Article 35 .- (Repealed).

Article amended DOF 30-12-1980, 31-12-1981, 31-12-1982, 30-12-1983, 31-12-1985, 28-12-1989. Repealed DOF 29-12-1997

Article 35-A .- (Repealed).

Article added DOF 12/31/1982. Amended DOF 30-12-1983, 31-12-1985. Repealed DOF 29-12-1997.

Article 35-B .- (Repealed).

Article added DOF 12/31/1987. Repealed DOF 29-12-1997

Article 36 .- (Repealed).

Article amended DOF 12/31/1981, 12/30/1983, 12/31/1985. Repealed DOF 29-12-1997

Article 37 .- (Repealed).

Article amended DOF 12/31/1981, 12/28/1989. Repealed DOF 29-12-1997

CHAPTER VIII

Powers of the authorities

Article 38 .- (Repealed).

Article repealed DOF 31-12-1981

Article 39 - To the amount of the presumptive determination of the value of the acts or activities for which the tax must be paid under the terms of this Law, the corresponding tax rate shall be applied in accordance with this Law, and the result shall be reduced by the creditable amounts that are proven.

Article amended DOF 30-12-1980, 31-12-1981,

Article 40 .- (Repealed).

Article repealed DOF 31-12-1981

CHAPTER IX

Of the participations to the federal entities

Article 41 .- The Ministry of Finance and Public Credit shall enter into an agreement with the States that request to join the National Fiscal Coordination System to receive participations under the terms of the Fiscal Coordination Law, agreeing not to maintain local or municipal taxes on:

l.- The acts or activities for which value added tax must be paid or on the benefits or considerations derived therefrom, or on the production of goods when such tax must be paid for their sale, except for the rendering of lodging, camping, trailer park and time-sharing services.

For the purposes of this section, only lodging, camping, trailer parks and time-sharing services shall be considered as lodging, not including food and other services related thereto.

Local or municipal taxes established by the federal entities on the sale of goods or rendering of services mentioned in this section shall not be considered as value for calculating the tax referred to in this Law.

Reformed fraction DOF 31-12-1979, 15-12-1995, 30-12-1996

II. The alienation of goods or rendering of services when one or the other is exported or is one of those indicated in Article 2o.-A of this Law.

Reformed fraction DOF 31-12-1979, 30-12-1980, 21-11-1991, 27-03-1995, 15-12-1995, 11-12-2013

III. The goods that integrate the assets or on the profit or capital of the companies, except for the possession or use of automobiles, buses, trucks and non-agricultural fifth wheel type tractors, aircraft, boats, sailboats, motorized water skis, aquatic motorcycle, surfboard with motor, electric automobiles and motorcycles.

Reformed fraction DOF 30-12-1980, 15-12-1995

IV. Interest, debt securities, derivative financial transactions and products or yields derived from their ownership or disposal.

Reformed fraction DOF 30-12-1980, 29-12-1993

V.- The temporary use or enjoyment of a dwelling house.

Section added DOF 12/30/1980

VI. Public shows consisting of plays and circus performances, which together exceed a local tax of 8% calculated on the total income derived from such activities.

Amended paragraph DOF 12/31/98

This limitation includes any additional tax that may be levied on them in connection with the aforementioned activities.

Section added DOF 11-21-1991

VII. The sale of tickets and other vouchers that allow participation in lotteries, raffles, sweepstakes and contests of all kinds, organized by decentralized public agencies of the Federal Public Administration, whose corporate purpose is to obtain resources to be destined to public assistance.

Section added DOF 12-30-1996

Nor will they maintain additional local or municipal taxes on their share of federal taxes.

The Federal District shall not establish or maintain in force the levies referred to in this Article.

Reform DOF 30-12-1996: Repealed the last paragraph of the article (previously added by DOF 15-12-1995).

Article 42 - Excepted from the provisions of the preceding article are the taxes that the States or the Federal District have established or establish on the sale of constructions for which value added tax must be paid.

In no case shall the provisions of the preceding article be understood as limiting the power of the States and the Federal District to levy local or municipal taxes on the ownership or possession of land or buildings, or the transfer of ownership thereof, or on capital gains or specific improvements, provided that they do not discriminate against value added tax payers.

The provisions of the two preceding paragraphs shall not apply with respect to the sale of non-amortizable real estate participation certificates referred to in the second paragraph of Section VII of Article 9 of this Law.

Paragraph added DOF 12-23-2005

In the case of electric energy, the federal entities may not decree taxes, contributions or local or municipal levies, whatever their origin or denomination, on:

Paragraph added DOF 12/31/1979

I.- Production, introduction, transmission, distribution, sale or consumption of electric energy.

Fraction added DOF 31-12-1979

II.- Acts of organization of electric power generating or importing companies.

Fraction added DOF 31-12-1979

III.- Capital invested for the purposes set forth in Section I.

Fraction added DOF 31-12-1979

IV.- Issuance or issuance by electric power generating and importing companies of securities, shares or debentures and transactions related thereto.

Fraction added DOF 31-12-1979

V.- Dividends, interest or profits represented or received by the companies mentioned in the preceding section.

Fraction added DOF 31-12-1979

Exempt from the provisions of the preceding sections is the private property tax levied on land, but not on improvements and urban property belonging to producing and importing plants, as well as the fees for public lighting services charged by municipalities, even when electricity consumption is used as the basis for their determination.

Paragraph added DOF 12/31/1979. Amended DOF 28-12-1989

Article 43 . The Federal Entities may establish schedular taxes on the income obtained by individuals who receive income for rendering professional services, for granting the temporary use or enjoyment of real estate, for alienation of real estate, or for business activities, without it being considered a breach of the agreements entered into with the Ministry of Finance and Public Credit or of Article 41 of this Law, when such taxes meet the following characteristics:

I. In the case of individuals who obtain income from the rendering of professional services, the tax rate that may be established will be between 2% and 5%.

For the purposes of this section, income from the rendering of professional services will be understood as remunerations derived from independent personal services that are not assimilated to income from the rendering of subordinate personal services, in accordance with Article 94 of the Income Tax Law. The Federal Entities may tax within the schedular tax on wages or salaries, the independent personal income that is assimilated to the income for the rendering of a subordinated personal service.

Amended paragraph DOF 11-12-2013

The Federal Entities that establish the tax referred to in this section, may only consider as subject to such tax, the taxable income of the taxpayers that is attributed to the fixed bases in which they provide the services that are located in the Federal Entity in question. When the services are rendered outside the fixed base, it will be considered that the activity is carried out in the premises that serve as a base for the person providing such services.

When a taxpayer has fixed bases in two or more States, in order to determine the tax applicable to each one of them, the taxable income obtained by all the fixed bases it has must be considered, and the result will be divided among them in the proportion that the income obtained by each fixed base represents with respect to the total income.

II. In the case of individuals who obtain income for granting the temporary use or enjoyment of real estate, the tax rate that may be established will be between 2% and 5%.

The tax on income for granting the temporary use or enjoyment of real estate will correspond to the Federal Entity where the property in question is located, regardless of whether the taxpayer has its tax domicile outside such Federal Entity.

III. In the case of individuals who obtain income from the sale of real estate, the tax rate that may be established will be between 2% and 5%, and must be applied on the gain obtained from the sale of real estate located in the Federal Entity in question, regardless of whether the taxpayer's tax domicile is outside such Federal Entity.

IV. In the case of individuals who obtain income from business activities, the tax rate that may be established will be between 2% and 5%.

The Federal Entities that establish the tax referred to in this section may only tax the taxable income obtained by taxpayers from establishments, branches or agencies located in the Federal Entity in question.

When a taxpayer has establishments, branches or agencies in two or more States, in order to determine the tax applicable to each one of them, the sum of the taxable income obtained by all the establishments, branches or agencies it has must be considered, and the result will be divided among them in the proportion that the income obtained by each establishment, branch or agency represents with respect to the total income.

Reform DOF 11-12-2013: Repealed the then fourth paragraph of the section.

The Federal Entities may establish different rates within the limits established in this article for each of the schedular taxes referred to in this article.

The base of the schedular taxes referred to in this article shall consider the same income and the same deductions established in the federal Income Tax Law, for income similar to that contemplated in the aforementioned schedular taxes, without including the local schedular tax.

When the income referred to in section III of this article derives from the contribution of real estate that the settlors, individuals, make to the trusts referred to in article 187 of the Income Tax Law, the schedular tax must consider the gain at the same time that the Income Tax Law establishes for the accrual of such income.

Paragraph added DOF 12-23-2005. Amended DOF 11-12-2013

The Federal Entities that establish the transfer tax referred to in section III of this article, may not tax the sale of non-amortizable real estate participation certificates, when they are registered in the National Registry of Securities and Intermediaries and their sale is carried out in a stock exchange under the terms of the Securities Market Law or in recognized markets in accordance with international treaties that Mexico has in force.

Paragraph added DOF 12-23-2005

Likewise, the Federal Entities may agree with the Federation, through the Ministry of Finance and Public Credit, that the local taxes, if any, established in their Federal Entity be paid in the same federal income tax returns.

Article added DOF 12/30/2002. Amended DOF 01-12-2004

TRANSITIONS

Article One - This Law shall enter into force throughout the Republic on January 1, 1980.

Article Second - Upon the entry into force of this Law, the following laws and decrees shall be abrogated:

1.- Federal Commercial Income Tax Law.

2.- Law on the Tax on the Resale of Lubricating Oils and Fats.

3.- Law on the Tax on the Sale and Purchase of First Hand Carpets, Rugs and Tapestries.

4.- Law on the Tax on Cottonseed Cotton Seed Stripping.

5.- Automobile and Assembled Truck Tax Law.

Decree whereby the tax to be levied on Benzol, Toluol, Xylol and Coal Tar Naphthas, destined for domestic consumption in the country is fixed.

7.- Cement Production Tax Law.

8.- Matches and Matches Tax Law.

9.- Law of the Tax on the Sale and Purchase of First Hand Electronic Articles, Discs, Tapes, Vacuum Cleaners and Polishing Machines.

l0.- Rubber Tire and Tube Tax Law.

ll.- Law on the Taxation of Companies that operate Radio or Television Stations.

Law on Tax on Vehicles Propelled by Diesel Type Engines and Engines Conditioned for the use of Liquefied Petroleum Gas .

l3.- Law of First Hand Sale and Purchase of Glass or Crystal Articles.

l4.- Federal Law of the Tax on Freight and Passages.

l5.- Decree relative to the tax of l0% on gross receipts of the Railroads.

l6.- Decree establishing a Tax on the Use of Nationally Owned Water in the Production of Motive Power.

l7.- Forestry Exploitation Tax Law.

l8.- Fishing Exploitation Tax and Duties Law.

Article Three - Taxes caused in accordance with the laws referred to in the preceding article, prior to the effective date of this Law, must be paid in the amount, form and terms established in said provisions.

Article Fourth - Taxpayers who, upon the entry into force of this Law, are included in Article 35, shall continue to pay during the year 1980 the same tax that the tax authorities have fixed or fix for them, which shall be considered equivalent to the difference between the amount of the tax established in this Ordinance and the amounts that may be credited in accordance with this Ordinance. In the year 1998, of the tax resulting from applying the rates of this Law to the amount of the considerations for which value added tax must be paid, 3% of the amount of the sales, not subject to verification and, in addition, the amount transferred to such taxpayers in documentation that meets the tax requirements, will be credited. As of 1982, such 3% will no longer be credited and only the amount of the tax transferred to the mentioned taxpayers, resulting from the documentation that meets the tax requirements established in this Law, will be credited.

Article Five - Taxpayers who, as of January 1, 1979, acquire goods destined to form part of their fixed assets, may credit 50% of the federal tax on commercial income caused at the time such goods were sold to them, against the value added tax that they must pay, in accordance with this Law.

Antonio Riva Palacio López , D.P.- Antonio Ocampo Ramírez , S.P.- Pedro Avila Hernández , D.S.- Joaquín E. Repetto Ocampo , S.S.-Rubs.

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance, I issue the present Decree in the residence of the Federal Executive Power, in the city of Mexico, Federal District, on the twenty-second day of December of nineteen hundred and seventy-eight.- José López Portillo .- Rubric.- The Secretary of Finance and Public Credit, David Ibarra Muñoz .- Rubric.- The Secretary of the Interior, Jesús Reyes Heroles .- Rubric.

TRANSITORY ARTICLES OF REFORM DECREES

LAW that amends, adds and repeals several tax provisions.

Published in the Diario Oficial de la Federación on December 31, 1979.

ADDED VALUE

ARTICLE TWELFTH.- Articles 2, 4, first paragraph, 29 section IV, 30, second and third paragraphs, 31, second paragraph, 32, section IV, first paragraph and 41, sections I and II of the Value Added Tax Law are amended and Articles IV, with a final paragraph, 9, with a section XVIII, 29, with sections V and VI, 33, second paragraph, and 42, with the third and fourth paragraphs of the Law itself, are ADDED to read as follows:

..........

TRANSITIONS

ARTICLE ONE.- The present Law shall become effective throughout the Republic on January first, nineteen hundred and eighty.

ARTICLE TWO.- Upon the entry into force of this Law, the following laws and decrees are hereby repealed:

1.- Law of Tax on Mead and Fermented Mead Products.

2.- Law of the Tax on Production and Introduction of Electric Energy.

3.- Gasoline Excise Tax Law.

4.- Migration Tax Law.

Law of Taxes on Petroleum and its Derivatives.

Law Reforming the Law on the Tax on Petroleum Products and its Derivatives.

7.- Law of the Tax on Petroleum Funds.

8.- Decree levying a 15% tax on products obtained from the refining of foreign oil.

Decree that establishes a special tax on the Consumption of Cotton Despepitado, as well as the one acquired by the industrialists as of September 1st of the present year", of June 20, 1944.

Article 7 of the Law that Establishes, Reforms and Adds Provisions Related to Various Taxes of December 28, 1967, which established a tax on First Hand Sale of Glass or Crystal Articles.

ARTICLE THREE.- As of March 1, 1980, the Salt Tax Law of December 1, 1928 and the Salt Tax Law of February 20, 1946 are hereby repealed.

ARTICLE FOURTH.- As of July 1, 1980, the Electric Energy Consumption Tax Law is hereby repealed.

ARTICLES FIVE TO THIRTY-THREE.- ..........

Mexico, D. F., December 30, 1979.- Ignacio Vázquez Torres , D. P.- Humberto A. Lugo Gil , S. P.- Morabito Mora Palancarte , D. S.- Rafael A. Tristán López , S. A.- Rubric".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance, I issue the present Decree in the residence of the Federal Executive Power in the city of Mexico, Federal District, on the thirtieth day of December of nineteen hundred and seventy nine.- José López Portillo .- Rubric.- The Secretary of Finance and Public Credit, David Ibarra Muñoz .- Rubric.- The Secretary of the Interior, Enrique Olivares Santana .- Rubric.

Law that establishes, amends, adds and repeals several tax provisions.

Published in the Diario Oficial de la Federación on December 30, 1980.

ADDED VALUE

ARTICLE EIGHT.- Articles 1st. first paragraph, 4th. first paragraph and section I; 5th. second and third paragraphs, 6th, 11, section II; 12 second paragraph, 15, sections III, V, VI, X and XII, clause e); 18, second and third paragraph, 24, section I; 25, section III; 28, 29; section IV, clause a); 32 first paragraph and sections I and IV, 33 first paragraph, 35 first paragraph and sections II and IV; 39 and 41, sections II, III and IV, of the Value Added Tax Law; Articles 2o.A, 3 with a last paragraph, 8o. with a section VI, 12 with the third and fourth paragraphs, 25 with a section IV; 29, section IV, with paragraphs c), d), e) and f); 32, section III, with the second and third paragraphs, and with three final paragraphs to the same article, and 41 with a section V, of the above mentioned Law; Articles 13, 15, sections VII and VIII; 18 last paragraph, 20 sections and IV, and 30 in its second paragraph, of and to the Value Added Tax Law itself, are repealed to read as follows:

..........

TRANSITIONS

ARTICLE ONE.- This law shall become effective throughout the Republic on January 1, 1981.

ARTICLE TWO.- Upon the entry into force of this Law, the following provisions shall be repealed:

I.- Articles 16 and 17 of the Law that Amends and Adds Various Laws Governing Federal Taxes and Establishes its Own Validity for Provisions Included in Previous Federal Revenue Laws dated December 28, 1966, published in the "Diario Oficial" of the Federation on December 31 of the same month and year, which established the taxes on Payments for Remuneration for Personal Work rendered under the Direction and Dependence of an Employer and on First Hand Purchase and Sale of Cocoa produced in national territory, respectively.

II.- Decree of June 20, 1945, published in the "Diario Oficial" of the Federation on June 29, 1945, establishing a tax on the purchase and sale of lechuguilla and palm ixtle produced in Mexican territory.

ARTICLES THREE TO SIX.- ..........

ARTICLE SEVENTH.- For the purposes of section I, subsection b), sub-section 2 of Article 2o.-A of the Value Added Tax Law, during 1981, the provisions of the Law on the Tax on the Sale of Bottled Water and Soft Drinks shall apply.

ARTICLE EIGHTH.- The taxpayers who are included in Article 35 of the Value Added Tax Law, shall continue to pay during the year 1981, the same quota that the tax authorities have fixed or fix for them, which shall be considered equivalent to the difference between the amount of the tax established in this ordinance and the amounts, which in accordance with the same could be credited.

In the case of minor taxpayers that carry out acts or activities to which the 0% rate applies, the Ministry of Finance and Public Credit, through general rules, will establish the cases in which they may credit the tax resulting from applying the rates of said Law to the amount of the considerations for which the value added tax must be paid, the amount transferred to such taxpayers in documentation that meets the tax requirements, as well as the manner in which they must comply with the obligations set forth in articles 35 and 36 of the same Law.

ARTICLE NINE AND TEN.- ..........

The taxpayers that during 1981 carry out agricultural activities as ejidatarios, communal owners, settlers or small owners in areas equivalent to 20 hectares of theoretical irrigation under the terms of the Federal Law of Agrarian Reform, may be entitled to a refund of the Value Added Tax even if they do not keep the accounting books indicated in the Regulations of the Law of the matter. The refund process must comply with the requirements set forth by the Ministry of Finance and Public Credit in general rules.

José Murat , D. P. - Graciliano Alpuche Pinzón , S. P. - Juan Maldonado Pereda , D. S. - Mario Carballo Pazos , S. S. - Rubric.

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance, I issue the present Decree in the residence of the Federal Executive Power, in the city of Mexico, Federal District, on the twenty-eighth day of the month of December of nineteen hundred and eighty.- José López Portillo .- Rubric.- The Secretary of Finance and Public Credit, David Ibarra Muñoz .- Rubric.- The Secretary of the Interior, Enrique Olivares Santana .- Rubric.

LAW that amends, adds and repeals several provisions on Tax Matters.

Published in the Diario Oficial de la Federación on December 31, 1981.

ADDED VALUE

ARTICLE FOURTEEN. Articles 2 last paragraph, 4 section I second paragraph, 5 first and second paragraphs 8, 12 third paragraph, 32 section I, 35, 36 and 39 of the Value Added Tax Law are amended ; Articles 4 section I with two final paragraphs, 24 with a final paragraph, 27 with a final paragraph and 37 with three final paragraphs are ADDED and Articles 37 with three final paragraphs are repealed. fraction I with two final paragraphs, 24 with a final paragraph, and 27 with a final paragraph and 37 with three final paragraphs of the mentioned law, and Articles 20 fraction I, 31, 32 in its paragraph immediately following its fraction IV, 38 and 40, of and to the Law itself are REPEALED , to read as follows:

..........

TRANSITIONS

Article One.- This Law shall enter into force on January 1, 1982.

Articles Two to Fifteen.- ..........

Article Sixteen.- Taxpayers that during 1982 carry out agricultural activities as ejidatarios, communal owners, settlers or small owners in areas equivalent to 20 hectares of theoretical irrigation under the terms of the Federal Law of Agrarian Reform, may be entitled to a refund of the value added tax when they do not keep the accounting books indicated in the regulations of the Law of the matter. The refund process must comply with the requirements set forth by the Ministry of Finance and Public Credit in general rules.

Article Seventeen.- Taxpayers included in Articles 115 of the Income Tax Law and 35 of the Value Added Tax Law will continue to pay during 1982, the same amount of tax estimated by the tax authorities prior to said year, as long as the tax authorities do not modify it.

The amendments to Articles 5, 8, 32 and 39 and the repeal of Articles 38 and 40 of the Value Added Tax Law shall become effective as of October 1, 1982.

Articles Nineteenth to Twenty-first.- ..........

Taxpayers whose fiscal year does not coincide with the calendar year, for purposes of calculating the additional deduction referred to in Article 51 of the Law for their fiscal year beginning in 1981, shall consider the following:

I.- They will calculate such deduction for the entire period, in accordance with Article 51 of the Law in effect until December 31, 1981, by dividing by twelve the amount obtained for such deduction and multiplying the result by the number of months of the period between the beginning of such period and December 31, 1981. The product thus obtained will be the additional deduction to which it is entitled for the period corresponding to 1981.

II.- Calculate the additional deduction for the entire period referred to in the preceding section, in accordance with Article 51 of the Law in effect as of January 1, 1982, by dividing by twelve the amount obtained for such deduction and multiplying the result by the number of months of the period between January 1, 1982 and the close of such period. The product thus obtained will be the additional deduction to which it is entitled for the period corresponding to 1982.

In the case of controlling and controlled corporations under the terms of Chapter IV of Title II of the Income Tax Law, they may only make the additional deduction corresponding to the period of their fiscal year beginning on or after January 1, 1982, when the controlling company obtains the authorization referred to in Article 57-B Section V of the aforementioned Law.

Articles Thirteen Twenty-third to Thirty-first.- ..........

Article Thirty-Second.- The provisions contained in the Income Tax Law and the Value Added Tax Law, related to sales in installments with deferred payment or in installments, will be applied considering the provision in force at the time the property that is the object of the sale is physically delivered, part of the price is obtained or the document that covers the sale is issued, whichever occurs first.

Mexico City, December 30, 1981.-Marco Antonio Aguilar Cortes , D.P.-Blas Chumacero Sánchez , S.P.-Silvio Lagos Martínez , D.S.-Luis León Aponte , S.S.-Rubrices".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance, I issue this Decree in the residence of the Federal Executive Power, in the city of Mexico, Federal District, on the thirtieth day of December of the year nineteen hundred and eighty-one.-José López Portillo .-Rubstitute.-The Secretary of Finance and Public Credit, David Ibarra Muñoz .-Rubstitute.-The Secretary of the Interior, Enrique Olivares Santana .-Rubstitute.

Decree amending the first transitory article of the Fiscal Code of the Federation, and correlative articles of other laws.

Published in the Diario Oficial de la Federación on September 30, 1982.

ARTICLE TWO. The SIXTH Transitory Articles regarding the Law of the Special Tax on Production and Services, EIGHTEENTH regarding the Law of the Value Added Tax, FIFTH VIGESIMO concerning the Income Tax Law and EIGHTEENTH regarding the Organic Law of the Federal Tax Court, of the law that reforms, adds and repeals various provisions on tax matters, dated December 30, 1981, are amended to take effect throughout the Republic as of April 30, 1983.

TRANSITORY

ARTICLE ONE.- This Decree shall enter into force on October 1, 1982.

Mexico, D. F., September 29, 1982.-D. P. Humberto A. Lugo Gil .-S. Miguel González Avelar .-D. S. Hilda Anderson Nevarez de Rojas. S. Hilda Anderson Nevarez de Rojas .-S. S. Silvia Hernandez de Galinha.-S. S. Silvia Hernandez de Galinha. S. Silvia Hernández de Galindo .-Rubrices".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance, I hereby issue this Decree at the residence of the Federal Executive Power, in Mexico City, Federal District, on the twenty-ninth day of September nineteen hundred and eighty-two, in the Year of General Vicente Guerrero. -The Secretary of the Interior, Enrique Olivares Santana, The Secretary of the Treasury and Public Credit, Jesús Silva Herzog, The Secretary of the Treasury and Public Credit, Jesús Silva Herzog , The Secretary of the Interior, Enrique Olivares Santana , The Secretary of the Treasury and Public Credit, Jesús Silva Herzog, The Secretary of the Treasury and Public Credit, Jesús Silva Herzog.

Law that establishes, amends, adds and repeals several tax provisions.

Published in the Diario Oficial de la Federación on December 31, 1982.

ADDED VALUE

ARTICLE SEVENTH. Articles 1o. in its second paragraph, 2o. in its last paragraph, 2o. A Section I paragraph b), and last paragraph of Section I itself, 3o. second paragraph, 4o. first paragraph, 9o. VIII, 12 second and third paragraphs, 15 Section XII, clause e), and XIV and 35 Section II of the Value Added Tax Law; Sections I, II and XV of Article 15 of said Law are repealed, and Articles 2 B, 2 C 32 with a last paragraph and 35 A, of and to the Law itself, are ADDED to read as follows:

.......

TRANSITIONS

ARTICLE ONE.-The present Law shall become effective throughout the Republic on January 1, 1983.

ARTICLES TWO TO FIFTEEN.- .........

ARTICLE SIXTEENTH.- The prices agreed upon before January 1, 1983, may be increased by the amount necessary to transfer the increase in the value added tax resulting from the application of the new rates.

ARTICLES SEVENTEENTH TO FORTY-SECOND.- ..........

Mexico City, December 28, 1982.-Mariano Piña Olaya, D. P.- Antonio Riva Palacio López S. P.-Hilda Anderson Nevarez de Rojas , D. S.-Armando Trasviña Taylor S. S.-Rúbricas" .

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I issue this Decree in the residence of the Federal Executive Power, in the city of Mexico, Federal District, on the twenty-eighth day of the month of December of nineteen hundred and eighty-two. Miguel de la Madrid Hurtado - The Secretary of the Treasury and Public Credit, Jesús Silva Herzog - The Secretary of the Interior, Manuel Bartlett Díaz - The Secretary of the Interior, Manuel Bartlett Díaz - The Secretary of the Treasury and Public Credit, Jesús Silva Herzog - The Secretary of the Interior, Manuel Bartlett Díaz - The Secretary of the Interior, Manuel Bartlett Díaz

Law that amends, adds and repeals several tax provisions and modifies a decree of a mercantile nature.

Published in the Diario Oficial de la Federación on December 30, 1983.

ADDED VALUE

ARTICLE TWELFTH. Articles 2 section I paragraph a), 4 section II, 11 section III, 12 fourth paragraph, 25 section II, 29 section IV paragraph b), 32 section III first paragraph and last paragraph of said article, 33 last paragraph are amended. fraction II, 11 fraction III, 12 fourth paragraph, 25 fraction II, 29 fraction IV paragraph b), 32 fraction III first paragraph and last paragraph of said article, 33 last paragraph, 35 fractions I, III and V, 35-A fractions II and III and 36 of the Value Added Tax Law; and Articles 12 are ADDED with a last paragraph, 14 with a last paragraph and 17 with two final paragraphs and 35 with a fraction VI, of and to the Law itself, to read as follows:

..........

TRANSITIONS

ARTICLE ONE.- The present Law shall become effective on January 1, 1984.

ARTICLES TWO TO THIRTY-FOUR.- .........

Luz Lajous , D.P.- Raúl Salinas Lozano , S.P.- Artemio Meixueiro , D.S.- Myrna Esther Hoyos de Navarrete , S.S.- Rubrics".

Law that establishes, amends, adds and repeals several tax provisions.

Published in the Diario Oficial de la Federación on December 31, 1984.

CHAPTER IX

Value Added Tax

ARTICLE TWENTY THIRD.- Article 32 section III, according to paragraph, of the Value Added Tax Law is hereby AMENDED to read as follows:

..........

TRANSITORY

SOLE ARTICLE. The present Law shall enter into effect on January 1, 1985, except for the provisions of Articles Tenth and Eleventh, which shall enter into effect on January 1, 1986; Twelfth, which shall enter into effect on July 1, 1985; Twentieth, regarding the additions and amendments to Section Four, Chapter VIII, Title I of the Federal Law of Duties, which shall enter into effect on July 1, 1985. July 1, 1985; Twentieth, regarding the additions and amendments to Section Four, Chapter VIII, Title I of the Federal Law of Duties, which will be in effect as of February 1, 1985; and Twenty-third, which will be in effect as of August 1, 1985.

Enrique Soto Izquierdo , D. P. - Celso Humberto Delgado Ramírez , S. P. - Nicolás Orozco Ramírez , D. S. - Yolanda Sentíes de Ballesteros , S. S. - Rubrics".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance, I issue this Decree in the residence of the Federal Executive Power, in Mexico City, Federal District, on the twenty-seventh day of December of the year nineteen hundred and eighty-four.- Miguel de la Madrid Hurtado .- Rubric.- The Secretary of Finance and Public Credit, Jesús Silva Herzog Flores .- Rubric.- The Secretary of the Interior, Manuel Bartlett D. - Rubric.

Erratum to the Law that Establishes, Amends, Adds and Repeals Various Tax Provisions, published on December 31, 1984.

Published in the Diario Oficial de la Federación on March 4, 1985.

LAW that establishes, amends, adds and repeals several tax provisions.

Published in the Diario Oficial de la Federación on December 31, 1985.

CHAPTER V

Value Added Tax

ARTICLE TEN.- Articles 5, penultimate paragraph; 35, section IV; 35-A and 36 are hereby AMENDED , and Article 32, section IV, is ADDED with a second paragraph, of and to the Law itself, to read as follows:

..........

TRANSITORY

ARTICLE ONE.- The present Law shall become effective on January 1, 1986.

Mexico City, December 27, 1985.- Fernando Ortiz Arana , Chairman.- Socorro Díaz Palacios , President.- Juan Moisés Calleja , Secretary.- Luis José Dorantes Segovia , Secretary. Sen. Secretary.- Rubrics.

erratum to the Law that establishes, amends, adds and repeals various tax provisions, published in the second section on December 31, 1985.

Published in the Diario Oficial de la Federación on January 24, 1986.

DECREE amending, adding and repealing several tax provisions.

Published in the Diario Oficial de la Federación on April 30, 1986.

CHAPTER III

Value Added Tax

ARTICLE SIXTH.- Article 5, second paragraph of the Value Added Tax Law is hereby amended to read as follows:

..........

TRANSITIONS

ARTICLE ONE.- The present Law shall enter into force on May 1, 1986.

ARTICLE TWO.- The provisional payments of income tax, value added tax, new automobiles and excise tax on production and services, as well as the payment of the tax on remuneration for personal work rendered under the direction and dependence of an employer and the contributions referred to in Section II of Article 29 of the Law of the National Workers' Housing Fund Institute, which must be made in the month of May 1986, may be made within the terms established by the provisions in force up to April 30, 1986.

Jesús Murillo Karam , Chairman.- Sen. Javier Ahumada Padilla , Chairman.- Sen. Rebeca Arenas Martínez , Secretary.- Sen. Guillermo Mercado Romero , Secretary.- Rubrics".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance, I issue this Decree in the residence of the Federal Executive Power, in Mexico City, Federal District, on the twenty-fifth day of April of the year nineteen hundred and eighty-six.- Miguel de la Madrid H. - Rubric.- The Secretary of the Interior, Manuel Bartlett D. - Rubric.

LAW that establishes, amends, adds and repeals several tax provisions.

Published in the Diario Oficial de la Federación on December 31, 1986.

CHAPTER IV

Value Added Tax

ARTICLE SEVENTH.- Article 6, first paragraph of the Value Added Tax Law is hereby amended to read as follows:

..........

Provision in effect during the year 1987

ARTICLE EIGHTH.- During the year 1987, individual taxpayers engaged in agriculture, livestock or fishing may request a monthly refund of the credit balance resulting from their monthly provisional payment, without having to comply with the obligations referred to in Article 32 sections I, II and IV of the Value Added Tax Law, when:

1.- They are in the following situations:

a) Taxpayers engaged in agriculture or cattle raising, when the total income obtained in the 1986 fiscal year was derived exclusively from the activities indicated in this section and does not exceed 300 times the daily quota of the general minimum wage corresponding to the Federal District on January 1, 1987, multiplied by 365.

b) Taxpayers engaged in fishing or livestock raising other than that mentioned in the preceding paragraph, when the income obtained in 1986 does not exceed 200 times the daily quota of the general minimum wage corresponding to the Federal District as of January 1, 1987, multiplied by 365.

c) - In the case of taxpayers engaged in poultry activities, when their facilities allow them to have a permanent operation during the year 1987, up to 100,000 birds. In the case of taxpayers engaged in swine activities, when their facilities allow them to have a permanent production that in the mentioned year does not exceed the amount of 5,000 pigs, as long as they do not exceed the limit of 300 times the daily quota referred to in paragraph a).

II.- They also comply with the following requirements:

a) - Be registered in the federal taxpayers' registry at the tax office of the federal entity corresponding to their tax domicile.

b) - Submit monthly declarations stating the value of the activities carried out.

c) - File the refund request before the competent tax authority that corresponds to its tax domicile, accompanying the monthly tax return in which the credit balance is determined, the documents that expressly and separately state the value added tax that has been transferred to the taxpayer and, if applicable, the documents evidencing the payment of such tax for the importation of tangible goods.

TRANSITORY

ARTICLE ONE.- The present Law shall become effective on January 1, 1987.

Reyes Rodolfo Flores Z. , Chairman.- Sen. Gonzalo Martínez Corbalá , Chairman.- Sen. Eliseo Rodríguez Ramírez , Secretary.- Sen. Héctor Jarquin Hernández , Secretary.- Rubrics".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance, I issue this Decree in the residence of the Federal Executive Power, in Mexico City, Federal District, on the twenty-eighth day of the month of December of nineteen hundred and eighty-six.- Miguel de la Madrid H. - Rubric.- The Secretary of the Interior, Manuel Bartlett D. - Rubric.

LAW that amends, adds and repeals several tax provisions.

Published in the Diario Oficial de la Federación on December 31, 1987.

CHAPTER V

Value Added Tax

ARTICLE FOURTEENTH.- Articles 25, section III; 28, first paragraph; 32, section IV and the following two paragraphs thereof; and 37, last paragraph of the Value Added Tax Law are hereby AMENDED and Articles 11, with a last paragraph; 15, section X, with a subsection g); 25, with a section V; 32, third and fourth paragraphs following section IV, and 35-B of and to the Law itself, are hereby ADDED to read as follows:

..........

Transitory Provisions

ARTICLE FIFTEENTH.- For the purposes of the amendments to the Value Added Tax Law established pursuant to ARTICLE FOURTEENTH above, the following transitory provisions shall apply:

I.- The amendment to Section IV of Article 32 of the Law, except for the last two paragraphs thereof, will apply to taxpayers that as of January 1, 1988 begin activities, or that having carried out activities prior to that date, change their tax domicile to another state.

II:- The amendment to the last paragraph of Article 37 of the Law will become effective as of March 1, 1988.

ARTICLE SIXTEENTH.- During 1988, individual taxpayers engaged in agriculture, livestock or fishing, may request a monthly refund of the credit balance resulting from their monthly provisional payment, without having to comply with the obligations referred to in Article 32 sections I, II and IV of the Value Added Tax Law, when:

I.- Are in the following situations:

a) Taxpayers engaged in agriculture or cattle raising, when the total income obtained in the 1987 fiscal year was derived exclusively from the activities indicated in this section and does not exceed 300 times the daily quota of the general minimum wage corresponding to the Federal District on January 1, 1988, multiplied by 365.

b) Taxpayers engaged in fishing or livestock raising other than that mentioned in the preceding paragraph, when the income obtained in 1987 does not exceed 200 times the daily quota of the general minimum wage corresponding to the Federal District as of January 1, 1988, multiplied by 365.

c) - In the case of taxpayers engaged in poultry activities, when their facilities allow them to have a permanent operation during the year 1988, up to 100,000 birds. In the case of taxpayers engaged in swine activities, when their facilities allow them to have a permanent production that in the mentioned year does not exceed the amount of 5,000 pigs, as long as they do not exceed the limit of 300 times the daily quota referred to in paragraph a).

II.- They also comply with the following requirements:

a). To be registered in the federal taxpayers' registry at the tax office of the federal entity corresponding to their tax domicile.

b) - Submit monthly declarations stating the value of the activities carried out.

c) - File the refund request before the competent tax authority that corresponds to its tax domicile, accompanying the monthly tax return in which the credit balance is determined, the documents expressly and separately stating the value added tax that has been transferred to the taxpayer for goods or services strictly indispensable to carry out the taxpayer's activities, and if applicable, the documents evidencing the payment of such tax for the importation of tangible goods.

TRANSITORY

ARTICLE ONE.- The present Law shall enter into force on January 1, 1988.

David Jiménez González , Chairman.- Sen. Armando Trasviña Taylor , Chairman.- Sen. Patricia Villanueva A. , Secretary.- Sen. Alberto E. Villanueva Sansores , Secretary.- Rubric".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance, I issue this Decree in the residence of the Federal Executive Power, in Mexico City, Federal District, on the twenty-sixth day of December of the year nineteen hundred and eighty-seven.- Miguel de la Madrid H. - Rubric.- The Secretary of the Interior, Manuel Bartlett D. - Rubric.

LAW that establishes, amends, adds and repeals several tax provisions.

Published in the Diario Oficial de la Federación on December 31, 1988.

VALUE ADDED TAX

ARTICLE THIRTEENTH.- Articles 2, section II and 6, first paragraph, of the Value Added Tax Law are hereby AMENDED ; and Articles 6, with a last paragraph and 15, section X with a clause h), of and to the Value Added Tax Law itself, are ADDED , to read as follows:

..........

TRANSITORY PROVISION

The provisions of Article SIXTEENTH of the law that Reforms, Adds and Repeals Various Tax Provisions, published in the Official Gazette of the Federation on December 31, 1987, will continue to apply in the matter of value added tax during 1989.

ANNUAL PROVISION

ARTICLE THIRTEENTH.- During the year 1989, the 0% rate shall be applied to calculate the value added tax on the sale and importation of products destined for food and patent medicines, with the exception of those mentioned in paragraphs a) and b) of section I of article 2o.- B and those contained in article 2o.- C of the Law of the matter.

TRANSITORY

Article One.- This Law shall enter into force on January 1, 1989.

Héctor Hugo Olivares Ventura , Chairman.- Ismael Orozco Loreto , Secretary.- Sen. Margarita Ortega V. de Romo , Secretary.- Rubrics".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance I issue this Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the Thirtieth day of December of the year one thousand nine hundred and eighty eight.

LAW that establishes, amends, adds and repeals several tax provisions and adds the General Law of Mercantile Corporations.

Published in the Diario Oficial de la Federación on December 28, 1989.

CHAPTER VII

VALUE ADDED TAX LAW

ARTICLE SIXTEENTH.- Articles 3, second paragraph 5, second paragraph 6, first paragraph 15, sections X, clause h) and XVI; 25, section I, 26, section I; 32, section IV; 35, section II, second paragraph; 42, last paragraph of the Value Added Tax Law; Articles 15, section X, with a clause i); 25, with a section VI; 28-A and 31 are hereby ADDED to said Law and Articles 6, section X, with a clause i); 25, with a section VI; 28-A and 31 are hereby repealed, last paragraph; 32, second, third and fifth paragraphs following section IV; 35, sections II, paragraphs a) and b) and VI; 37, last paragraph of and to the Law itself, to read as follows:

..........

TRANSITORY PROVISION

ARTICLE SEVENTEENTH.- Taxpayers who up to December 31, 1989, had paid the value added tax as minor taxpayers or in accordance with the provisions of special tax bases, and who as of January 1, 1990 are obliged to pay it under the terms of the Value Added Tax Law, may make the provisional payments for the months of January and February, at the latest on the dates corresponding to them in the month of March, depending on whether they are individuals or corporations.

ANNUAL PROVISION

ARTICLE EIGHTEENTH.- During the year 1990, the 0% rate will be applied to calculate the value added tax on the sale and importation of products destined for food and patent medicines, with the exception of those mentioned in paragraphs a) and b) of section I of article 2o.- B and those contained in article 2o.- C of the Law of the matter.

TRANSITIONS

ARTICLE ONE.- The present Law shall enter into force on January 1, 1990.

ARTICLE TWO.- Administrative provisions, resolutions, consultations, interpretations, authorizations or permits of a general nature or that have been granted on an individual basis, which contravene or oppose the provisions of this Law, shall be null and void.

ARTICLE THREE.- The provisional payments of income tax, value added tax, as well as the payment of the tax on remuneration for personal work rendered under the direction and dependence of an employer and the contributions referred to in Section II of Article 29 of the Law of the National Workers' Housing Fund Institute, which must be made in the month of January 1990, may be made within the terms established in the provisions in force up to December 31, 1989.

ARTICLE FOURTH.- All the provisions issued by the Federal Executive in the matter of tax incentives, with the exception of the following, are hereby repealed:

I.- The Decree establishing measures to promote industry in the northern border strip and free zones of the country, as well as in the border municipality of Cananea, Sonora, published in the Official Gazette of the Federation on October 31, 1989.

II.- The Decree that promotes the efficient supply of domestic and imported products in the northern border strip and free zones of the country, as well as the border municipality of Cananea, Sonora, published in the Official Gazette of the Federation on October 31, 1989.

III.- The Decree that establishes the refund of import taxes to exporters, published in the Diario Oficial de la Federación on April 24, 1985.

Requests for tax incentives pending resolution, formulated based on the provisions that are no longer in effect, and which were filed prior to January 1, 1990, will be processed and resolved in accordance with the procedures set forth in said provisions.

Individuals and corporations that, in accordance with the provisions that are no longer in effect, have obtained tax promotion certificates, may continue to credit the amount thereof in accordance with the terms of said provisions.

The taxpayers referred to in the preceding paragraph will continue to comply with the obligations established by the provisions that are no longer in effect, during the periods indicated therein.

ARTICLE FIVE.- The Secretary of Commerce and Industrial Development, during the year 1990, in consultation with the cocoa producers' organizations, shall regulate the processes of commercialization and industrialization of the same, in order to promote and order in favor of the producers, the development of this sector.

José Luis Lamadrid Sauza , Chairman.- Sen. Alfonso Martínez Domínguez , Chairman.- Sen. Hilda Anderson Nevárez de Rojas , Secretary.- Sen. Hugo Domenzáin Guzmán , Secretary.- Rubrics".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance, I issue this Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the twentieth day of December of nineteen hundred and eighty-nine, Carlos Salinas de Gortari - Rubric - Secretary of the Interior, Fernando Gutiérrez Barrios - Rubric.

LAW that establishes, amends, adds and repeals various tax provisions and amends other federal laws.

Published in the Diario Oficial de la Federación on December 26, 1990.

CHAPTER VI

VALUE ADDED TAX

ARTICLE FOURTEENTH.- Articles 2o-A, section I, last paragraph; - 2o-B, section I, paragraph b) and last paragraph; 5o., second paragraph and the current third paragraph which becomes the fourth paragraph by the addition hereinafter established; - 6o first and second paragraphs, 7o, 80, second paragraph; 10, first paragraph; 12, third paragraph; 15, sections V, X, paragraphs b) and i), X, paragraph c) and XVI; 25, section I, 32, section IV, first, second and fifth paragraphs; and 33, first paragraph of the Value Added Tax Law Articles 2o-D; 4o, A, 5, with a third paragraph, the current third and fourth paragraphs becoming the fourth and fifth paragraphs; and 16, with a last paragraph a of said Law and repealing articles 15, section XI and 28-A of the Value Added Tax Law, to read as follows:

..........

ANNUAL PROVISIONS

ARTICLE FIFTEENTH.- The following provisions shall be in force during the year 1991:

I.- The 0% rate will be applied to calculate the value added tax on the sale and importation of products intended for food and patent medicines, with the exception of those mentioned in paragraphs a) and b) of section I of article 2o.- B and those contained in article 2o.- C of the Law of the matter.

II.- The rate of 15% shall be applied to rubber, even when it is not industrialized. In the case of the operations referred to in Article 2 of the Value Added Tax Law, the rate of 6% shall be applied.

TRANSITIONS

FIRST.- This Law shall become effective as of January 1, 1991, except for the provisions of Article Twenty-Fifth, which shall become effective on the day following the publication of this Law in the Official Gazette of the Federation.

SECOND TO FOURTH - ..........

FIFTH.- The provisions of articles 2o.- D of the Value Added Tax Law and 8o.- B of the Law of the Special Tax on Production and Services, will be applied as of October 1, 1990.

SIXTH - ..........

SEVENTH.- The Decree establishing the Quotas of the Products for the Extraction of Gold or Silver, published in the Official Gazette of the Federation on January 25, 1980, is hereby repealed.

EIGHTH.- The Decree that Establishes Tax Incentives and Administrative Facilities for the Operation or Modernization of Commercial Centers in the Northern Border Strip and in the Free Zones of the Country, published in the Official Gazette of the Federation on November 4, 1983, is hereby repealed.

Fernando Córdoba Lobo , Chairman.- Sen. Ricardo Canavati Tafich , Chairman.- Sen. Juan Manuel Verdugo Rosas , Secretary.- Sen. Gustavo Almaraz Montaño , Secretary.- Rubrics.

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I issue the present Decree, in the residence of the Federal Executive Power, in Mexico City, Federal District, on the twentieth day of the month of December of nineteen hundred and ninety.

DECREE amending, adding and repealing several provisions of the Value Added Tax Law.

Published in the Diario Oficial de la Federación on November 21, 1991.

ARTICLE ONE.- Articles 1, second paragraph; 2o-A, Section I, paragraphs a) and c) and last paragraph; 2o-B, Section I, paragraph c) and the last paragraph of Article 2o-C; 3o., second paragraph; 4o, Section VIII; 15th , Sections X, clauses c) and d) and XIII; 17th , last paragraph; 20th , Section IV; 25th , Section III; 27th , second paragraph and 41st , Section II of the Value Added Tax Law; Articles 15th , Section X, clause b), with two paragraphs and 41st , with a Section VI are ADDED ; and Articles 2nd , 2nd. D and 4th, last paragraph, of the Value Added Tax Law itself, to read as follows:

..........

ANNUAL PROVISIONS

SINGLE ARTICLE: During 1992, the rate of 0% shall be applied to calculate the value added tax on the sale and importation of food products, with the exception of those mentioned in Articles 2-A, Section I, last paragraph and 2-B, Section I, paragraphs a), b) and last paragraph, and the sale and importation of patent medicines.

TRANSITIONS

FIRST.- This Decree shall enter into effect the day after its publication, except for the provisions of Article 5, which shall enter into effect on January 1, 1992, and Article 41, Section VI, which shall enter into effect on April 1 of said year.

SECOND.- The provisional payment corresponding to the month of December 1991 will be paid on January 17, 1992.

THIRD.- The balance in favor, if any, resulting from the reduction of the rate from 15% to 10%, resulting from the provisional payment declaration corresponding to the month of November 1991, may be offset against any other amount that the taxpayer is obligated to pay for own debt or for withholding to third parties, including its accessories derived from federal taxes corresponding to said month.

The amount of the credit balance that could not be offset may be requested as a refund.

The provisions of this article shall not apply to acts or activities subject to the 0 % rate.

Mexico, D. F. November 19, 1991.- Deputy Raymundo Cárdenas Hernández , Chairman.- Senator Emilio M. González, Chairman.- Deputy Manuel Garza González, Secretary.- Senator Oscar Ramírez Mijares, Secretary.- Signatures". Emilio M. González , Chairman.- Dip. Manuel Garza González , Secretary.- Sen. Oscar Ramírez Mijares , Secretary.- Rubrics".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States and for its due publication and observance, I issue this Decree in the residence of the Federal Executive Power, in Mexico City, Federal District, on the nineteenth day of November of the year nineteen hundred and ninety-one, Carlos Salinas de Gortari - Rubric - The Secretary of the Interior, Fernando Gutiérrez Barrios - Rubric.

This law harmonizes various provisions with the General Agreement on Tariffs and Trade, the Treaties for the avoidance of double taxation and for tax simplification.

Published in the Diario Oficial de la Federación on July 20, 1992.

VALUE ADDED TAX LAW

ARTICLE TWELFTH.- Article 5, second paragraph, of the Value Added Tax Law is hereby AMENDED ; and Article 2o-B, section I, with a subsection d), of and to the Value Added Tax Law itself, is ADDED , to read as follows:

..........

TRANSITORY PROVISION OF THE VALUE ADDED TAX LAW

ARTICLE THIRTEEN.- ARTICLE THIRTEEN. The provisions of the SINGLE ARTICLE of the ANNUAL PROVISIONS of the Decree that Amends, Adds and Repeals Various Provisions of the Value Added Tax Law, published in the Official Gazette of the Federation on November 21, 1991, shall not be applicable to the provisions of Article 2o-B, Section I, subsection d) of this Decree, will not be applicable to the provisions of article 2o-B, section I, paragraph d) of this Decree, therefore, the sale and importation of the foods mentioned in article 2o-B, section I, paragraph d), will be taxed at the rate of 10% as of the entry into force of this Decree.

TRANSITORY

ARTICLE ONE.- This Decree shall enter into force on the day following its publication in the Official Gazette of the Federation.

Gustavo Carvajal Moreno , Chairman.- Sen. Manuel Aguilera Goméz , Chairman. Jaime Rodríguez Calderón , Secretary.- Sen. Antonio Melgar Aranda , Secretary.- Signatures".

Law establishing the tax reductions agreed in the Pact for Stability, Competitiveness and Employment.

Published in the Diario Oficial de la Federación on December 3, 1993.

VALUE ADDED TAX LAW

ARTICLE EIGHTH BIS.- Section XVI of Article 15 of the Value Added Tax Law is amended to read as follows:

..........

T R A N S I T O R I O R S

FIRST.- This Law shall become effective as of January 1, 1994.

SECOND.- A tax on the export of electric energy generated with geothermal steam is established as a foreign trade tax for the years 1994 to 1996, inclusive. This tax will be 13% of the export value of the energy.

Of the amount collected from this contribution, 6% will be allocated to the producing municipality adjacent to the border through which the export is materially carried out. The remainder will be destined to the Federal Electricity Commission for the financing of thermal insulation programs.

On the tax referred to in this article, the additional 2% export tax established in article 35, section II, paragraph B, subsection a) of the Customs Law shall not be paid.

Mexico City, December 2, 1993. Eduardo Robledo Rincón , Chairman.- Deputy Cuauhtémoc López Sánchez , Chairman.- Senator Israel Soberanis Nogueda , Secretary.- Deputy Juan Adrián Ramírez García , Secretary.- Signatures".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I issue the present Decree in the residence of the Federal Executive Power, in Mexico City, Federal District, on the second day of December of the year nineteen hundred and ninety-three.

DECREE amending, adding and repealing various tax provisions related to international trade and transactions.

Published in the Diario Oficial de la Federación on December 29, 1993.

VALUE ADDED TAX LAW

ARTICLE FOURTH.- Articles 15, sections X, clause i) and XI; 25, section III, 29, section V, and 41, section IV are hereby AMENDED ; and Article 29 is ADDED , with a last paragraph, to the Value Added Tax Law, to read as follows:

..........

TRANSITORY

UNICO.- This Decree shall enter into force on January 1, 1994.

Cuauhtémoc López Sánchez , Chairman - Senator Eduardo Robledo Rincón, Chairman - Senator Jorge Sánchez Muñoz, Secretary - Senator Antonio Melgar Aranda, Secretary - Signatures. Eduardo Robledo Rincón , Chairman.- Dip. Jorge Sánchez Muñoz , Secretary.- Sen. Antonio Melgar Aranda , Secretary.- Signatures".

Law Reforming, Repealing and Adding Various Tax Provisions.

Published in the Diario Oficial de la Federación on December 28, 1994.

VALUE ADDED TAX LAW

ARTICLE SEVEN.- ARTICLES 2O-A, SECTIONS I, SUBSECTION (E), FIRST PARAGRAPH, II, SUBSECTION (A) AND III Articles 2o-A, sections I, paragraph e), first paragraph, II, paragraph a) and III; 3o, second paragraph; 4o, last paragraph; 5o, second and fourth paragraphs; 9o, section VIII; 14, section III; 15, sections IV, VI, IX and X, paragraphs b), first and second paragraphs and d) are hereby AMENDED ; 17, last paragraph; and Articles 2o-A, section I, with paragraphs g) and h) and section II, with paragraphs d) to g); 4o-A, with a second paragraph; 15, with a section I and 25, section VII; of and to the Value Added Tax Law are ADDED , to read as follows:

..........

ANNUAL PROVISION OF THE VALUE-ADDED TAX LAW

ARTICLE EIGHT.- (Repealed).

Article repealed DOF 27-03-1995

TRANSITORY

UNICO.- This Law shall become effective as of January 1, 1995.

José Ramírez Gamero , Chairman.- Senator José Luis Soberanes Reyes , Chairman.- Senator Martina Montenegro Espinoza , Secretary.- Senator Mario Vargas Aguiar , Secretary.- Signatures".

LAW that amends, adds and repeals several provisions of the Income Tax and Value Added Tax Laws.

Published in the Diario Oficial de la Federación on March 27, 1995.

AMENDMENTS TO THE VALUE ADDED TAX LAW

ARTICLE FOURTH.- Articles 1, second paragraph; 2o.-A, section I, subsection b), subsection 2; 2o.-B; 3o., second paragraph; 25, section III; 32, first paragraph and section III, last paragraph; and 41, section II; Articles 2o, with a last paragraph; and SUBSECTIONS 3 to 7 inclusive, of subsection b) of section I of Article 2o.-A of and to the Value Added Tax Law are repealed , to read as follows:

..........

TRANSITORY PROVISIONS OF THE VALUE ADDED TAX LAW

ARTICLE FIVE.- For the purposes of the provisions of ARTICLE FOUR of this Law, the following provisions shall apply:

I.- As of September 1, 1995, ARTICLE EIGHT of the Law that Reforms, Repeals and Adds Various Tax Provisions, published in the Official Gazette of the Federation on December 28, 1994, is repealed.

The amendments to article 2o.-A, section I, subsection b), paragraph 2; article 2o.-A, section I, first paragraph and subsections c) and d); article 2o.-B, section III; article 25, first paragraph and last paragraph of section III of article 32 and section II of article 41; and the repeal of subsections c) and d) of article 2o.B; to Section III of Article 25; to the first paragraph of Article 32 and to the last paragraph of Section III of Article 32 and Section II of Article 41; and the repeal of subsections 3 to 7 of subsection b) of Section I of Article 2o.-A, of the Value Added Tax Law, will become effective on September 1, 1995.

II.- The value added tax and its accessories caused by the Federal District, States, Municipalities, as well as their decentralized agencies and public social security institutions, for acts or activities carried out from January 1, 1995 to March 31 of the same year, and for which local, state or municipal duties have been caused, except those caused by water service, use, supply or exploitation duties, are totally waived.

The parties referred to in the preceding paragraph, in order to avail themselves of the provisions thereof, may not credit the value added tax that would have been transferred to them or that they would have paid for the importation of goods or services during the aforementioned period, destined for the performance of any of the acts or activities for which the value added tax is remitted in accordance with this section.

III.- The taxpayer that receives the return of goods sold or grants discounts or bonuses for the performance of acts taxed by the Value Added Tax Law, will deduct in the next or following provisional payment returns the amount of such concepts from the value of the acts or activities for which the tax must be paid at the rate in force at the time of performing the act taxed by said Law, provided that it is expressly stated that the value added tax that has been transferred is cancelled or reimbursed, as the case may be.

The taxpayer that receives the discount, the bonus or returns the alienated goods, will reduce, at the rate that was in effect at the time of the act taxed by the aforementioned Law, the cancelled or refunded tax of the creditable amounts or that he/she had pending crediting. If there is no tax pending crediting from which to reduce the cancelled or refunded tax, it will be paid when filing the provisional payment return corresponding to the period in which the discount, rebate or refund is received.

IV.- Taxpayers subject to the provisions of Section III of Article 4 of the Value Added Tax Law will proceed to credit or transfer the tax at the rate in effect at the time the act taxed by said Law is carried out.

In the case of sales that under the terms of the Federal Tax Code are considered to be in installments, and in which the property sold has been delivered or shipped prior to the entry into force of this Law, the taxpayer, in terms of Article 12 of the Value Added Tax Law, has opted to defer such tax until it actually receives the payments, and for which the taxpayer in the terms of Article 12 of the Value Added Tax Law has opted to defer such tax until it effectively receives the payments, the deferral will be considered that the tax on the agreed price was caused at the rate in effect on the date on which the receipt for the sale in question was issued. In the case of interest incurred on the portion of the price not effectively received at the time this Law enters into effect, for the sale in installments, as well as in the case of interest derived from financial leasing contracts, the tax on the same will be incurred at the rate in effect in the month in which such interest is payable.

TRANSITORY

UNICO.- This Law shall enter into force on April 1, 1995.

Saúl González Herrera , Chairman.- Sen. Juan de Dios Castro Lozano , Chairman.- Sen. José Noé Mario Moreno Carbajal , Secretary.- Sen. Jesús Orozco Alfaro , Secretary.- Rubrics".

DECREE enacting new tax laws and amending others.

Published in the Diario Oficial de la Federación on December 15, 1995.

Value Added Tax Law

Article Eight. The following amendments are made to the Value Added Tax Law:

I. Articles are amended :

2o.-A, section I, subsection b);

4th, penultimate paragraph;

15, section XII, subsection c);

17, fourth paragraph;

31;

32, first paragraph and section III, third paragraph, and

41, sections I, II, and III.

II. The following articles are added :

5th, with a third paragraph, changing the current third, fourth and fifth paragraphs to become the fourth, fifth and sixth, respectively;

15, with a fraction XV;

17, with a fifth paragraph;

18-A;

19, with a second paragraph;

29, with a fraction VII, and

41, with a final paragraph.

III. Article is repealed :

2o.-B.

Transitory Provisions of the Value-Added Tax Law

Article Nine. In connection with the amendments referred to in Article Eight above, the following shall apply:

I. The amendment to article 41 will become effective on January 1, 1997.

II. During 1996, Sections I and II of Article 41 of the Value Added Tax Law were amended to read as follows:

"Article 41 .

l. The acts or activities for which value added tax must be paid or on the benefits or considerations derived therefrom, or on the production of goods when such tax must be paid for their sale, except for the rendering of lodging, camping, trailer park and time-sharing services.

For the purposes of this section, only lodging, camping, trailer parks and time-sharing services shall be considered as lodging, not including food and other services related thereto.

Local or municipal taxes established by the federal entities for the rendering of the services mentioned in this section shall not be considered as value for calculating the tax referred to in this Law.

II. The alienation of goods or rendering of services when one or the other are exported or are of those indicated in articles 2o.-A and 2o.-C of this Law.

III. Interest on arrears accrued prior to January 1, 1996, for which the value added tax has already been incurred, will no longer incur the tax when after the aforementioned date they are collected in cash, in goods or services, or the voucher is issued in which the tax is expressly and separately transferred, whichever occurs first.

IV. During the 1996 fiscal year, the value added tax on the service or supply of water for domestic use will be levied at the rate of zero percent.

T r a n s i t o r i o r s

First. This Decree shall enter into force on January 1, 1996.

Second. Pursuant to the provision of Banco de México published in the Official Gazette of the Federation on January 6, 1994, all amounts in Mexican pesos expressed in the tax laws in "nuevos pesos" and its abbreviation "N", as of January 1, 1996 shall be understood as "pesos" and its symbol "$".

Oscar Cantón Zetina , Chairman.- Sen. Gustavo Carvajal Moreno , Chairman.- Sen. Emilio Solórzano Solís , Secretary.- Sen. Jorge G. López Tijerina , Secretary.- Rubrics".

LAW that establishes and amends several Tax Laws.

Published in the Diario Oficial de la Federación on December 30, 1996.

VALUE ADDED TAX LAW

Article Six.- Articles 4, section I, first paragraph; 5, third paragraph; 16, third paragraph; 31; 33, last paragraph, and Articles 13; 41, with section VII, of the Value Added Tax Law are hereby AMENDED to read as follows:

..........

Transitory Provisions of the Value-Added Tax Law

Article Seven.- With respect to the amendments referred to in Article Six above, the following shall apply:

I.- The amendment to Section I and the addition to the last paragraph of Article 41 of the Value Added Tax Law, which in accordance with Article Ninth, Section I of the Decree issuing new tax laws and modifying others, published in the Official Gazette of the Federation on December 15, 1995, would enter into effect on January 1, 1997, is hereby repealed. Therefore, the text of Section I of Article 41 of the aforementioned Law, which will be in effect as of January 1, 1997, is hereby published as follows:

" ARTICLE 41 .

For the purposes of this section, only lodging, camping, trailer parks and time-sharing services shall be considered as lodging, not including food and other services related thereto.

II to VII.

II.- During the fiscal year 1997, the value added tax on the service or supply of water for domestic use made in said fiscal year will be caused at the rate of zero percent.

Transitory

UNICO.- This Law shall become effective as of January 1, 1997.

Sara Esther Muza Simón, President; Laura Pavón Jaramillo, President; José Luis Martínez Alvarez, Secretary; Angel Ventura Valle, Secretary. Laura Pavón Jaramillo, President.- Dip. José Luis Martínez Alvarez, Secretary.- Sen. Angel Ventura Valle , Secretary.- Rubrics".

DECREE adding the Value Added Tax Law.

Published in the Diario Oficial de la Federación on May 15, 1997.

ARTICLE ONE.- Section II is added to Article 15 of the Value Added Tax Law, to read as follows:

..........

TRANSITORY

ARTICLE ONE.- This Decree shall enter into force on the day following its publication in the Official Gazette of the Federation .

Netzahualcóyotl de la Vega García , Chairman - Sen. Judith Murguía Corral , Chairman - Sen. Heriberto Santana Rubio , Secretary - Sen. José Luis Medina Aguiar , Secretary - Rubrics ".

This law amends the Federal Fiscal Code and the Income Tax, Value Added Tax, Special Tax on Production and Services, Tax on the Ownership or Use of Vehicles, Federal Tax on New Automobiles and Federal Tax on Duties.

Published in the Diario Oficial de la Federación on December 29, 1997.

VALUE ADDED TAX LAW

Article Five .- Articles 2o-C; 4o, Section III; 12, third paragraph; 15, Section X, clauses b), first paragraph and d) and 18-A, first paragraph, Section I, clause b), first paragraph and the current last paragraph of the article; Articles 4o-B; 12, with a fourth, fifth, sixth and seventh paragraph, the current fourth and fifth paragraphs becoming eighth and ninth paragraphs, respectively, are ADDED; 18-A, with two final paragraphs; 19, with a last paragraph; 25, with a section VIII; and 32, with a last paragraph; 18-A, with two final paragraphs; 19, with a last paragraph; 25, with a section VIII, and 32, with a last paragraph and repealing Articles 35; 35-A; 35-B; 36 and 37, of the Value Added Tax Law, to read as follows:

..........

Transitory

This Law shall enter into force on January 1, 1998.

Mexico City, December 13, 1997.- Deputy Juan Cruz Martínez , Chairman.- Senator Heladio Ramírez López , Chairman.- Deputy José Antonio Álvarez Hernández , Secretary.- Senator Gilberto Gutiérrez Quiroz , Secretary.- Rubrics.

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I issue the present Decree in the residence of the Federal Executive Power, in Mexico City, Federal District, on the twenty-sixth day of December of the year nineteen hundred ninety-seven.- Ernesto Zedillo Ponce de León .- Rubric.- The Secretary of the Interior, Emilio Chuayffet Chemor .- Rubric.

DECREE amending several tax laws and other federal ordinances.

Published in the Diario Oficial de la Federación on December 31, 1998.

Value Added Tax Law

Article Seven. Articles 1, third and fourth paragraphs; 4, section I, first and fourth paragraphs; 5, second and fourth paragraphs; 8, third paragraph; 9, section VII; 15, section XIII, first paragraph; 17, first paragraph; 22; 29, sections I and VI; 32, third paragraph; 33, second paragraph and 41, section VI, first paragraph are hereby AMENDED ; Articles 1A; 3, with a third paragraph, the current third paragraph becoming the fourth paragraph; 4th , section I with a fifth and sixth paragraph and with a section IV; 7th , with a third paragraph; 29, with a section VIII and 32, section III, with a fourth paragraph and with sections V and VI; and Articles 13 and 31 of the Value Added Tax Law are REPEALED to read as follows:

..........

Transitory Provisions of the Value-Added Tax Law

Article Eight. With respect to the amendments to Article Seven of this Decree, the following shall apply:

I. As of the entry into force of this Law, the laws, decrees, regulations, agreements, circulars, resolutions and other administrative provisions that oppose the amendments set forth herein shall be null and void.

II. Taxpayers rendering film services may credit the value added tax deducted in accordance with Article 25, Section XVI of the Income Tax Law, which has been transferred to them for the investments necessary to develop such activities, provided that such investments were made prior to December 31, 1998, in the amount resulting from multiplying the creditable value added tax corresponding to the part of the investment pending deduction, by the factor of 0.66.

The crediting referred to in this section will be made during 5 fiscal years, at the rate of one fifth per fiscal year. The creditable amount may be restated in accordance with the terms of Article 17-A of the Federal Tax Code, from the month in which the investment was made until the crediting is made.

III. During the 1999 fiscal year, the value added tax on the service or supply of water for domestic use made in said fiscal year will be caused at the rate of zero percent.

IV. For purposes of article 32, section III, fourth paragraph of the Value Added Tax Law, the legend referred to in said precept may be included in the voucher in writing or by means of a stamp until April 30, 1999. As of May 1 of said year, such vouchers must contain the legend in printed form.

Transitory

FIRST. This Decree shall enter into effect on January 1, 1999.

SECOND: Article Four of this Decree shall become effective on January 1, 2000.

Mexico City, December 30, 1998.- Deputy Juan Marcos Gutiérrez González , Chairman.- Senator Mario Vargas Aguiar , Chairman.- Deputy José Ernesto Manrique Villarreal , Secretary.- Senator Fernando Palomino Topete , Secretary.- Rubrics " .

Law Reforming, Adding and Repealing Various Tax Provisions.

Published in the Diario Oficial de la Federación on December 31, 1999.

Value Added Tax Law

Article Six. Articles 3, third paragraph; 4; 5, fourth paragraph and current fifth paragraph; 6, first paragraph and 7, second paragraph are hereby AMENDED ; and Articles 1A, section II, with paragraphs c) and d); 2A, section I, subsection b), with paragraph 4; 4A, with a third paragraph; 5, with a fifth and sixth paragraph; and the current fifth and sixth paragraphs are hereby ADDED. A, section I, paragraph b), with number 4; 4o.-A, with a third paragraph; 5o., with a fifth and sixth paragraph, and the current fifth and sixth paragraphs become the seventh and eighth paragraphs, respectively, of the Value Added Tax Law, to read as follows:

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Transitory Provisions of the Value-Added Tax Law

Article Seven. In relation to the amendments referred to in Article Six of this Law, the following shall apply:

I. The amendment to Article 3, third paragraph and the addition of paragraphs c) and d) to Section II of Article 1A of the Value Added Tax Law will become effective on April 1, 2000.

II. Taxpayers who, under the terms of the Value Added Tax Law in force up to December 31, 1999, have been obliged to file a return for such year, may opt to apply the provisions of Articles 4, 4o.-A, 5, 6 and 7 of the aforementioned Law in force up to December 31, 1999, during the period from January 1 to March 31, 2000, provided that they comply with the following:

a) They will consider that the 1999 fiscal year includes the period from January 1, 1999 to March 31, 2000. For these purposes, they will consider the value of the acts or activities carried out, the provisional payments made, the amount equivalent to the value added tax that would have been transferred to them and the tax that they would have paid for the importation, corresponding to said period.

b) They must file the return for the year referred to in the preceding paragraph no later than the last day of the month following the month in which, pursuant to the provisions of the Value Added Tax Law in effect up to December 31, 1999, the return for the year must be filed.

c) Value added taxpayers who exercise the option established in this section, will consider that the year 2000 includes the period from April 1 to December 31, 2000.

d) The Ministry of Finance and Public Credit will issue the general rules that may be necessary for the due application of the option referred to in this section.

III. During the fiscal year 2000, the Value Added Tax on the service or supply of water for domestic use made in said fiscal year, will be caused at the rate of zero percent.

TRANSITORY

Sole Paragraph. This Law shall enter into force on January 1, 2000.

Francisco José Paoli Bolio , Chairman.- Sen. Dionisio Pérez Jácome , Acting Vice Chairman.- Sen. Francisco J. Loyo Ramos , Secretary.- Sen. Raúl Juárez Valencia , Secretary.- Rubrics ".

DECREE amending several tax provisions.

Published in the Diario Oficial de la Federación on December 31, 2000.

Value Added Tax Law

Article Five. Articles 4, seventh paragraph in its paragraphs a) and b), and eighth paragraph; 4o.-B; 5, second, third and current seventh paragraphs; 29, sections I and VIII, first paragraph; Article 5 is ADDED , with a sixth paragraph, and the current sixth to eighth paragraphs become seventh to ninth paragraphs, respectively; and Article 32, last paragraph, of the Value Added Tax Law is repealed , to read as follows:

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Transitory Provisions of the Value-Added Tax Law

Article Sixth. In relation to the amendments referred to in Article Five of this Decree, the following shall apply:

I. The amendment to article 4, seventh paragraph, paragraph a) of the Value Added Tax Law will become effective as of March 1, 2001.

II. During the fiscal year 2001, the Value Added Tax on the service or supply of water for domestic use that is made in said fiscal year, will be caused at the rate of zero percent.

Transitory

First. This Decree shall enter into effect on January 1, 2001.

Second. The references made in this Decree to the Secretariats whose names were modified by effects of the Decree published in the Official Gazette of the Federation on Thursday, November 30, 2000, by which the Organic Law of the Federal Public Administration was amended, shall be understood in accordance with the name established for each of them in the latter.

Mexico City, December 28, 2000. Enrique Jackson Ramírez , Chairman.- Deputy Ricardo Francisco García Cervantes , Chairman.- Senator Yolanda González Hernández , Secretary.- Deputy Manuel Medellín Milán , Secretary.- Signatures " .

VIGESIMA Cuarta Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2000 y anexos 5, 7 y 14.

Published in the Diario Oficial de la Federación on February 12, 2002.

Transitory

Sole. This Resolution shall enter into force on the day following its publication in the Official Gazette of the Federation .

Sincerely

Effective Suffrage. No Reelection.

Mexico City, January 25, 2002 - In the absence of the Secretary of Finance and Public Credit and the Undersecretary of the Department, and in accordance with Article 105 of the Internal Regulations of this Department, the Undersecretary of Revenues, Rubén Aguirre Pangburn, initials.

Appendix 5 of the Miscellaneous Tax Resolution for 2000

4. VAT Law

"Article 2-C. Individuals with business activities that only sell goods or render services to the general public, will not be obligated to pay the tax for such activities, provided that in the previous calendar year they have obtained income that does not exceed $1,521,100.00 for such activities. The amount referred to in this paragraph will be updated annually, in the month of January, under the terms of Article 17-A of the Federal Tax Code.

Sincerely

Effective Suffrage. No Reelection.

Mexico City, January 25, 2002.- In the absence of the Secretary of Finance and Public Credit and the Undersecretary of the Branch, and in accordance with Article 105 of the Internal Regulations of this Ministry,
the Undersecretary of Revenues, Rubén Aguirre Pangburn, initials.

SECOND Resolution of Amendments to the Miscellaneous Tax Resolution for 2002 and Annexes 3, 4, 5, 9, 10 and 11.

Published in the Diario Oficial de la Federación on July 5, 2002.

Transitory

First. This Resolution shall enter into force on the day following its publication in the Official Gazette of the Federation .

Sincerely

Effective Suffrage. No Reelection.

Mexico City, June 21, 2002 - The President of the Tax Administration Service, Rubén Aguirre Pangburn - Rubric.

Annex 5 of the Miscellaneous Tax Resolution for 2002

C. Updated amounts established in the VAT Law in effect as of January 1, 2002

Sincerely

Effective Suffrage. No Reelection.

Mexico City, June 21, 2002 - The President of the Tax Administration Service, Rubén Aguirre Pangburn - Rubric.

DECREE amending, adding and repealing several provisions of the Value Added Tax Law.

Published in the Diario Oficial de la Federación on December 30, 2002.

Sole Article. Articles 1A, section III and penultimate paragraph; 2A, section I, last paragraph; 3A, second and third paragraphs; 4A, sections I, first and second paragraphs; II, III, first, second and third paragraphs in its heading and paragraph b and IV, as well as the fourth, sixth and seventh paragraphs, Sections I, first and second paragraphs, II, III, first, second and third paragraphs in its heading and paragraph b) and IV, as well as the fourth, sixth and seventh paragraphs, paragraphs b) and c) of the article; 5th, first, second and fourth paragraphs; 6th, first paragraph; 7th, first and second paragraphs; 11th, first and second paragraphs; 11; 12; 15, sections X, paragraph h) and XVI; 17; 18-A, first paragraph; 22; 26, section III; 29, sections I, IV, paragraph b) and VII, as well as the last paragraph of the article; 30, second paragraph; 32, sections III, current second and fourth paragraphs, IV and V, first paragraph, as well as the penultimate paragraph of the article; 33, first paragraph and 34, first paragraph; Articles 1o.A, with a fraction IV; 1o.-B; 1o.-C; 2o.A, section I, with a second paragraph to clause a) and with a clause i), and section II, with a clause h); 4th, section III, with the third and fourth paragraphs, the current third and fourth paragraphs becoming the fifth and sixth paragraphs of the section, respectively; 6th, with a last paragraph; 9th, with a section IX and a last paragraph; 25, section I, with a second paragraph; 29, with a paragraph g) to section IV and with a section VII; 32, with sections III, second, third, fourth, sixth, ninth and tenth paragraphs, with the current second, third and fourth paragraphs becoming fifth, seventh and eighth paragraphs of the section, respectively, and VII; and 43; and repealing articles 4o.A; 4o.-B; 5o., third, fifth, fifth, sixth, seventh and eighth paragraphs; 6o., second paragraph; 18-A, fifth paragraph and 29, section VIII; of the Value Added Tax Law, to read as follows:

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Transitory

First. This Decree shall become effective as of January 1, 2003.

Second. As of the effective date of this Decree, the Seventh Transitory Article of the Federal Income Law for the 2002 Fiscal Year published in the Official Gazette of the Federation on January 1, 2002 is hereby repealed.

Third. Taxpayers obligated to file the tax return for the 2002 fiscal year for the activities carried out during the same, must calculate the tax for the year and file the corresponding tax return under the terms and within the deadlines set forth in Article 5 of the Value Added Tax Law in force until December 31, 2002.

When the tax return for the 2002 tax year shows a credit balance, taxpayers may credit it against the tax payable in the following months until it is exhausted or request a refund, provided that in the latter case it is on the total of the credit balance.

Fourth. Taxpayers must make the last provisional payment corresponding to the 2002 fiscal year, under the terms and within the terms set forth in Article 5 of the Value Added Tax Law in force until December 31 of such year.

Taxpayers may not credit the credit balances determined in the provisional value added tax payment returns corresponding to fiscal year 2002, against the tax payable in the monthly payment returns, determined in accordance with the provisions of the Value Added Tax Law in effect as of January 1, 2003.

Fifth. Taxpayers who receive the price or consideration corresponding to acts or activities for which the value added tax has been caused in accordance with articles 11, 17 and 22 in force up to December 31, 2001, will not give rise to the causation of the tax in accordance with the provisions in force as of January 1, 2003.

Taxpayers that have transferred the total value added tax corresponding to the activities mentioned in the preceding paragraph, will not have to make any transfer in the receipts issued for the consideration received after January 1, 2003.

Sixth. In the case of the sale of goods for which, in accordance with the provisions of Article 12 of the Value Added Tax Law in force until December 31, 2001, the payment of the value added tax on the part of the consideration subsequently received has been deferred, the tax will be paid on the date on which they are effectively received.

Interest payable prior to January 1, 2002, which corresponds to term alienations or financial lease contracts in which the payment of the tax had been deferred under the terms of Article 12 in effect up to December 31, 2001, the tax will be paid on the date on which the interest is effectively collected. Interest payable as from January 1, 2003 will be subject to the payment of the tax at the time it is effectively collected.

Seventh. Taking into account that Article 17 of the Value Added Tax Law in force until December 31, 2001, provided that in the case of construction work on real estate arising from contracts entered into with the Federation, the Federal District, the States and the Municipalities, the tax was payable up to the time when the consideration corresponding to the progress of the work was paid and when the advances were made, For the purposes of the provisions in effect as of January 1, 2003, when such services have been rendered prior to January 1, 2002, the tax will be payable when the consideration for such services is actually collected. The amount of the consideration may be reduced by any advance payments received by the taxpayers, provided that value added tax has been paid on the advance payment.

Eighth. The amendment to Section VII of Article 29 of the Value Added Tax Law will become effective as of January 1, 2004. Until said provision enters into effect, the provisions of section VII of Article 29 currently in effect shall remain without effect.

Ninth. Taxpayers that have carried out financial factoring transactions during fiscal year 2002, may opt to apply during the aforementioned fiscal year the treatment provided in Article 1o.-C of the Value Added Tax Law, provided they comply with the general rules issued by the Tax Administration Service.

Beatriz Elena Paredes Rangel , President.- Sen. Enrique Jackson Ramírez, President.- Dip. Enrique Jackson Ramírez , President.- Dip. Adrián Rivera Pérez , Secretary.- Sen. Sara Castellanos Cortés , Secretary.- Rubrics " .

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the twenty-sixth day of December of the year two thousand and two.

DECREE amending the last paragraph of Article 2 of the Value Added Tax Law.

Published in the Diario Oficial de la Federación on December 30, 2002.

ARTICLE ONE. The last paragraph of Article 2 of the Value Added Tax Law is amended to read as follows:

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Transitory

Sole Paragraph. This Law shall become effective as of January 1, 2003.

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the twenty-sixth day of December of the year two thousand and two.

ANNEXES 4, 5, 7, 8, 11, 15 and 18 of the Twelfth Resolution of Amendments to the Tax Ruling for 2002, published on December 30, 2002.

Published in the Diario Oficial de la Federación on January 20, 2003.

Modification to Annex 5 of the Miscellaneous Tax Resolution for 2002

B. Updated amounts established in the VAT Law in effect as of January 1, 2002.

"Article 2-C. Individuals with business activities that only sell goods or render services to the general public, will not be obligated to pay the tax for such activities, provided that in the previous calendar year they have obtained income that does not exceed $1,602,935.00 for such activities. The amount referred to in this paragraph will be updated annually, in the month of January, under the terms of Article 17-A of the Federal Tax Code.

Sincerely

Effective Suffrage. No Reelection.

Mexico City, December 18, 2002 - The President of the Tax Administration Service, Rubén Aguirre Pangburn - Rubric.

DECREE amending, adding and repealing several provisions of the Value Added Tax Law, the Income Tax Law, the Law on the Special Tax on Production and Services, the Law on the Tax on the Ownership or Use of Vehicles, the Federal Law on the Tax on New Automobiles and the Federal Law on Duties.

Published in the Diario Oficial de la Federación on December 31, 2003.

Value Added Tax Law

ARTICLE ONE. Article 2A, section I, clause i) and Article 2C of the Value Added Tax Law are amended to read as follows:

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TRANSITIONS

FIRST. This Decree shall become effective as of January 1, 2004.

SECOND: For the purposes of the provisions of Article 2-C of the Value Added Tax Law, the payments corresponding to the months of January, February, March and April 2004, shall be paid during the month of May of said year.

Mexico City, December 28, 2003. Enrique Jackson Ramírez , Chairman.- Dip. Juan de Dios Castro Lozano , Chairman.- Sen. Sara I. Castellanos Cortés , Secretary.- Dip. Amalín Yabur Elías , Secretary.- Rubrics ".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the thirtieth day of December of the year two thousand and three.- Vicente Fox Quesada .- Rubric.- The Secretary of the Interior, Santiago Creel Miranda .- Rubric.

DECREE amending and adding the Value Added Tax Law.

Published in the Diario Oficial de la Federación on December 1, 2004.

ARTICLE ONE. Articles 1A, section IV, second paragraph; 2C, third paragraph; 3, second paragraph; 4; 6, first and second paragraphs; 7, second paragraph and 43 are amended and Articles 4A, 4B and 4C of the Value Added Tax Law are added to read as follows:

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TRANSITIONS

Article One.- This Decree shall enter into effect on January 1, 2005.

Article Two: In the case of the acquisition and importation of investments made prior to January 1, 2005, whose value added tax that has been transferred to the taxpayer or that which corresponds to him on account of the importation, is effectively paid after said date, the provisions for the crediting of the tax, in force as of the date of the entry into force of this Decree, shall be applied.

Article Three.- As of January 1, 2005, in the first month in which the taxpayer has effectively paid transferred tax or tax paid on importation, corresponding to disbursements for the acquisition of goods, services or for the temporary use or enjoyment of goods, which are used indistinctly to carry out the activities for which the tax must or must not be paid or to which the 0% rate is applied, the option exercised by the taxpayer under the terms of Articles 4o, 4o.-A and 4o.-B to carry out its crediting, must be maintained for at least sixty months.

Mexico City, November 13, 2004.- Sen. Diego Fernández de Cevallos Ramos , Chairman.- Deputy Manlio Fabio Beltrones Rivera , Chairman.- Sen. Lucero Saldaña Pérez , Secretary.- Deputy Graciela Larios Rivas , Secretary.- Signatures ".

DECREE amending, adding and repealing several provisions of the Value Added Tax Law.

Published in the Diario Oficial de la Federación on June 7, 2005.

ARTICLE ONE.- Articles 1A, section IV, second and third paragraphs; 3, second paragraph; 4, 5 and 28, third paragraph are amended ; Articles 5A, 5B, 5C and 5D are ADDED and Articles 4A, 4B and 4C of the Value Added Tax Law are repealed to read as follows:

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TRANSITIONS

First.- This Decree shall enter into force on the day following its publication in the Official Gazette of the Federation .

Second: In the case of the acquisition and importation of investments made prior to the entry into force of this Decree, whose value added tax has been transferred to the taxpayer or that which corresponds to him on account of the importation is effectively paid after said date, the provisions for the crediting of the tax, in force as of the date of entry into force of this Decree, will be applied.

Third: As of the entry into force of this Decree, in the first month in which the taxpayer has effectively paid value added tax transferred or value added tax paid on importation, corresponding to expenditures for the acquisition of goods, services or for the temporary use or enjoyment of goods, which are used indistinctly to carry out the activities for which the tax must or must not be paid or to which the 0% rate is applied, the option exercised by the taxpayer under the terms of Articles 5o, 5o.-A and 5o.-B to carry out its crediting, must be maintained for at least sixty months.

Manlio Fabio Beltrones Rivera , Chairman.- Sen. Diego Fernández de Cevallos Ramos , Chairman.- Sen. Graciela Larios Rivas , Secretary.- Sen. Sara I. Castellanos Cortés , Secretary.- Rubrics ".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the thirty-first day of May of the year two thousand and five.

DECREE adding a subsection h) to section IV of Article 29 of the Value Added Tax Law.

Published in the Diario Oficial de la Federación on June 28, 2005.

Sole Paragraph h) is added to section IV of Article 29 of the Value Added Tax Law, to read as follows:

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Transitory

This Decree shall enter into force on the day following its publication in the Official Gazette of the Federation .

Manlio Fabio Beltrones Rivera , Chairman.- Sen. Diego Fernández de Cevallos Ramos , Chairman.- Sen. Marcos Morales Torres , Secretary.- Sen. Sara I. Castellanos Cortés , Secretary.- Rubrics ".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the thirty-first day of May of the year two thousand and five.

DECREE adding Article 31 of the Value Added Tax Law.

Published in the Diario Oficial de la Federación on December 8, 2005.

ARTICLE ONE. Article 31 of the Value Added Tax Law is hereby added to read as follows:

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TRANSITORY

Sole Paragraph: This Decree shall become effective as of July 1, 2006.

Heliodoro Díaz Escárraga , Chairman. Enrique Jackson Ramírez , Chairman.- Dip. Patricia Garduño Morales , Secretary.- Sen. Sara I. Castellanos Cortés , Secretary.- Rubrics ".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the first day of December of the year two thousand and five.

DECREE amending, adding and repealing several tax provisions.

Published in the Diario Oficial de la Federación on December 23, 2005.

VALUE ADDED TAX LAW

ARTICLE FOUR. Article 2o.-C is hereby AMENDED and Section X of Article 5o.-C; Section VII, with a second paragraph of Article 9; the third paragraph of Article 42 and the antepenultimate and penultimate paragraphs of Article 43 of the Value Added Tax Law are hereby ADDED to read as follows:

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Transitory Provisions of the Value-Added Tax Law

ARTICLE FIFTH. With respect to the amendments referred to in Article FOURTH of this Decree, the following shall apply:

I. For the purposes of Article 2o.-C of the Value Added Tax Law, it will be understood that taxpayers exercise the option referred to in said article, when they continue paying the tax by means of an estimate made by the tax authorities.

II. While the tax authorities estimate the tax of the taxpayers that exercise the option provided in Article 2o.-C of the Value Added Tax Law, the taxpayers shall pay for each month that elapses from the date of the entry into force of this Decree and the date on which the tax estimate is made, the last monthly installment they have paid prior to the date of the entry into force of this Decree.

Taxpayers may request that the tax authorities make an estimate of the monthly value added tax, for which purpose they must file the respective request in which they state under oath the estimated monthly value of the activities and the monthly creditable tax referred to in the first and second paragraphs of article 2o.-C of the Value Added Tax Law.

III. For the purposes of Article 2o.C, ninth paragraph of the Value Added Tax Law, the Federal Entities that as of the date of entry into force of this Decree have entered into a coordination agreement with the Ministry of Finance and Public Credit for the administration of the income tax payable by individuals who pay taxes under the small taxpayer regime in accordance with the provisions of Title IV, Chapter II, Section III of the Income Tax Law, may communicate in writing to the aforementioned Secretariat the termination of the aforementioned agreement within 10 calendar days after the date of entry into force of this Decree.

TRANSITORY

This Decree shall enter into effect on January 1, 2006 .

Heliodoro Díaz Escárraga , Chairman. Enrique Jackson Ramírez , Chairman.- Dip. Marcos Morales Torres , Secretary.- Sen. Micaela Aguilar González , Secretary.- Rubrics. "

DECREE amending and adding several provisions of the Organic Law of Sociedad Hipotecaria Federal and the Value Added Tax Law.

Published in the Diario Oficial de la Federación on June 22, 2006.

ARTICLE TWO.- Article 15, section IX of the Value Added Tax Law is amended to read as follows:

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TRANSITIONS

FIRST.- This Decree shall enter into force on the day following its publication in the Official Gazette of the Federation.

SECOND.- The term of office of the first external directors appointed pursuant to the provisions of Section II of Article 14 of this Law will last until December 31, 2006. The terms of the external directors whose appointments are made at the end of the aforementioned term will expire on December 31, 2009, 2010, 2011 and 2012, and the Secretary of the Treasury and Public Credit, upon making the corresponding appointment, will indicate which of the aforementioned terms corresponds to each director.

THIRD.- No later than 90 days after the Secretary of Finance and Public Credit appoints the external directors in terms of the provisions of the preceding transitory article, the composition of the Audit and Human Resources and Institutional Development Committees referred to in articles 23 and 31 of this Law must be modified.

FOURTH. The guarantee of the Federal Government with respect to the obligations of the Company referred to in the third and fourth paragraphs of the second transitory article of the Organic Law of Sociedad Hipotecaria Federal, in the terms amended and added pursuant to the "Decree by which various provisions of the Law of Credit Institutions; of the Organic Law of Nacional Financiera; of the Organic Law of Banco Nacional de Comercio Exterior; of the Organic Law of Banco Nacional de Obras y Servicios Públicos; of the Organic Law of the National Bank of the Army, Air Force and Navy; of the Organic Law of the Banco del Ahorro Nacional y Servicios Financieros and of the Organic Law of Sociedad Hipotecaria Federal", published in the Official Gazette of the Federation on June 24, 2002 and clarified by erratum published in the same publication on July 8, 2002, will be applicable to those obligations assumed by the Company under Sections I and II of Article 24 Ter, which, by virtue of this Decree, is added to the Organic Law of Sociedad Hipotecaria Federal.

FIFTH. Any liabilities assumed by the Fondo de Operación y Financiamiento Bancario a la Vivienda to meet obligations incurred prior to the entry into force of the "Decree enacting the Organic Law of Sociedad Hipotecaria Federal", published in the Official Gazette of the Federation on October 11, 2001, will continue to be guaranteed by the Federal Government, under the same terms established in the first paragraph of the second transitory article of said Decree.

Marcela González Salas P. , President.- Sen. Enrique Jackson Ramírez, President. Enrique Jackson Ramírez , Chairman.- Dip. Marcos Morales Torres , Secretary.- Sen. Sara I. Castellanos Cortés , Secretary.- Rubrics ".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I issue the present Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the sixteenth day of June of the year two thousand six.- Vicente Fox Quesada .- Rubric.- The Secretary of the Interior, Carlos María Abascal Carranza .- Rubric.

DECREE amending, adding, repealing and establishing various provisions of the Federal Tax Code, the Income Tax Law, the Value Added Tax Law and the Special Tax on Production and Services Law.

Published in the Diario Oficial de la Federación on June 28, 2006.

VALUE ADDED TAX LAW

ARTICLE FIVE. Section V, first paragraph of Article 32 is hereby AMENDED and Section VIII is ADDED to Article 32 of the Value Added Tax Law, to read as follows:

.........

TRANSITIONAL PROVISIONS OF THE VALUE ADDED TAX LAW

ARTICLE SIXTH. Taxpayers shall provide the monthly information referred to in Article 32, Sections V and VIII of the Value Added Tax Law as of October 17, 2006.

TRANSITORY

This Decree shall enter into force on the day following its publication in the Official Gazette of the Federation.

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I issue the present Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the twenty-sixth day of June of the year two thousand six.- Vicente Fox Quesada .- Rubric.- The Secretary of the Interior, Carlos María Abascal Carranza .- Rubric.

DECREE amending, repealing and adding various provisions of the General Law of Credit Instruments and Operations, General Law of Credit Organizations and Auxiliary Activities, Law of Credit Institutions, General Law of Mutual Insurance Institutions and Companies, Federal Law of Bonding Institutions, Law to Regulate Financial Groups, Law of Savings and Popular Credit, Law of Foreign Investment, Income Tax Law, Value Added Tax Law and the Federal Tax Code.

Published in the Diario Oficial de la Federación on July 18, 2006.

ARTICLE TEN.- Subsection b) of section X of Article 15 of the Value Added Tax Law is hereby AMENDED to read as follows:

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TRANSITIONS

FIRST.- They shall enter into force the day following the publication of this Decree in the Official Gazette of the Federation:

I. Article One of this Decree;

II. The amendments to Articles 4, 7 and 95 Bis, as well as the identification of the Sole Chapter of Title Five and the additions to Title Five with Chapter II, which includes Articles 87-B to 87-Ñ, and Article 89 of the General Law of Credit Organizations and Auxiliary Activities, contained in Article Two of this Decree;

III. The amendments to Articles 46 and 89, as well as the addition of Article 73 Bis of the Law of Credit Institutions, contained in Article Three of this Decree; and

IV. The Ninth, Tenth and Eleventh Articles of this Decree.

As of the effective date referred to in this article, financial leasing and financial factoring transactions will not be considered reserved for financial leasing companies and financial factoring companies, so that any person may enter into them as lessor or factoring company, respectively, without the authorization of the Ministry of Finance and Public Credit referred to in article 5 of the General Law of Credit Organizations and Auxiliary Activities.

Limited purpose financial companies may continue to act as trustees in the trusts referred to in Article 395 of the General Law of Credit Instruments and Operations until the authorizations granted to them by the Ministry of Finance and Public Credit, in terms of Section IV of Article 103 of the Law of Credit Institutions, are terminated, unless they adopt the form of multiple purpose financial company, in which case they may continue to perform their fiduciary duties.

SECOND.- Those persons who, as of the effective date of the provisions referred to in the first transitory article of this Decree, carry out financial leasing and financial factoring transactions, in their capacity as lessor or factoring company, respectively, without having the authorization of the Ministry of Finance and Public Credit referred to in article 5 of the General Law of Credit Organizations and Auxiliary Activities, will be subject to the provisions applicable to such transactions of the General Law of Credit Instruments and Transactions. The regime that the General Law of Credit Organizations and Auxiliary Activities provides for financial leasing companies and factoring companies will not be applicable to such persons.

In the financial leasing and financial factoring contracts entered into by the persons referred to in this article, they must expressly state that they do not have the authorization of the Ministry of Finance and Public Credit provided for in article 5 of the General Law of Credit Organizations and Auxiliary Activities and that, except in the case of regulated multiple purpose financial companies, they are not subject to the supervision of the National Banking and Securities Commission. The same mention must be made in any type of information used by the aforementioned persons for the purpose of promoting their services.

THIRD. The amendments to Articles 5, 8, 40, 45 Bis 3, 47, 48, 48, 48-A, 48-B, 78, 96, 97, 98 and 99, as well as the repeal of Articles 3 and 48 and Chapter II of Title Two, which includes Articles 24 to 38, Chapter II Bis of Title Two, which includes Articles 45-A to 45-T, of the General Law of Credit Organizations and Auxiliary Activities contained in Article Two of this Decree, will become effective seven years after the publication of this Decree in the Official Gazette of the Federation.

As of the effective date of the amendments and repeals mentioned in the preceding paragraph, the authorizations granted by the Ministry of Finance and Public Credit for the incorporation and operation of financial leasing companies and financial factoring companies will become null and void by operation of law, and therefore the companies that have such status will cease to be auxiliary credit organizations.

The companies referred to in the preceding paragraph shall not be obliged to dissolve and liquidate themselves due to the fact that, in accordance with the provisions of the preceding paragraph, the respective authorizations become null and void, although, in order to continue operating, they must:

I. Reform their bylaws in order to eliminate any express reference or any reference from which it may be inferred that they are auxiliary credit organizations and that they are authorized by the Ministry of Finance and Public Credit to be incorporated and operate as such.

II. Submit to the Ministry of Finance and Public Credit, no later than the date on which the amendments and repeals mentioned in the first paragraph of this article become effective, the public instrument containing the amendment of the bylaws referred to in the preceding section, with the information of the respective registration in the Public Registry of Commerce.

Companies that do not comply with the provisions of Section II above will enter, by operation of law, into a state of dissolution and liquidation, without the need for a resolution of the general shareholders' meeting.

The Ministry of Finance and Public Credit, regardless of whether or not the requirements set forth in the preceding sections have been met, will publish in the Official Gazette of the Federation that the authorizations referred to in this article have become null and void.

The entry into effect of the amendments and repeal referred to in this transitory article will not affect the existence and validity of the contracts that, prior to such entry into effect, were entered into by those companies that were financial leasing and financial factoring companies, nor will it be a cause for ratification or validation of such contracts. Notwithstanding the foregoing, as of the effective date indicated in this article, the leasing and financial factoring contracts referred to in this paragraph will be governed by the correlative provisions of the General Law of Credit Instruments and Operations.

In financial leasing and financial factoring contracts entered into by the companies after the date on which, pursuant to the provisions of this article, the respective authorizations granted to them by the Ministry of Finance and Public Credit are terminated, they must expressly state that they are not authorized by the Ministry of Finance and Public Credit and that, except in the case of regulated multiple purpose financial companies, they are not subject to the supervision of the National Banking and Securities Commission. The same mention must be made in any type of information used by the aforementioned companies to promote their services.

FOURTH: The Ministry of Finance and Public Credit will only process authorization requests for the incorporation and operation of financial leasing companies and financial factoring companies, in terms of the provisions of the General Law of Credit Organizations and Auxiliary Activities, that have been submitted prior to the date on which this Decree is published in the Official Gazette of the Federation. The authorizations granted, if any, will only be in effect until the seventh anniversary of the date of publication of this Decree in the Official Gazette of the Federation and will be subject to the provisions of the preceding article.

FIFTH.- The amendments, additions and repeals to Articles 45-A, 45-B, 45-D, 45-I, 45-K, 45-N, 49, 85 BIS, 103, 108, 115 and 116 of the Law of Credit Institutions contained in Article Three of this Decree will become effective seven years after the publication of this Decree in the Official Gazette of the Federation.

As of the effective date of the amendments and repeals mentioned in the previous paragraph, the authorizations granted by the Ministry of Finance and Public Credit, in terms of Article 103, Section IV, of the Law of Credit Institutions, to limited purpose financial companies, shall be null and void by operation of law, without the obligation to dissolve and liquidate, although, in order to continue operating, they must:

I. Amend their bylaws to eliminate any express reference or any reference from which it may be inferred that they are limited purpose financial companies and that they are authorized by the Ministry of Finance and Public Credit to do so.

II. Submit to the Ministry of Finance and Public Credit, no later than the date on which the amendments and repeals referred to in the first paragraph of this article become effective, the public instrument containing the statutory amendment referred to in the preceding section, with the respective registration data in the Public Registry of Commerce.

The entry into effect of the amendments, additions and repeals to the articles of the Law of Credit Institutions mentioned in this transitory article will not affect the existence and validity of the contracts that, prior to the same, the companies that had the character of limited purpose financial companies have subscribed, nor will it be a cause for ratification or validation of such contracts.

In the credit agreements entered into by the companies after the date on which, pursuant to the provisions of this article, the respective authorizations granted to them by the Ministry of Finance and Public Credit become null and void, they must expressly state that they are not authorized by the Ministry of Finance and Public Credit. The same mention must be made in any type of information used by the aforementioned companies for the purpose of promoting their services.

SIXTH.- The Ministry of Finance and Public Credit will only process those applications which, in order to obtain the authorization referred to in Article 103, Section IV, of the Law of Credit Institutions and in terms of the provisions of the same law, have been submitted prior to the date on which this Decree is published in the Official Gazette of the Federation. The authorizations granted, if any, will only be in effect until the date of the seventh anniversary of the publication of this Decree in the Official Gazette of the Federation and will be subject to the provisions of the preceding article.

SEVENTH.- Financial leasing companies, financial factoring companies and limited purpose financial companies that, prior to the date seven years after the publication of this Decree in the Official Gazette of the Federation, intend to enter into financial leasing, financial factoring and credit granting operations without being subject to the regime of the General Law of Credit Organizations and Auxiliary Activities and the Law of Credit Institutions that, as the case may be, are applicable to them, must:

I. Agree at a stockholders' meeting that the financial leasing, financial factoring and credit operations carried out by such companies as lessor, factoring or crediting companies will be subject to the regime of the General Law of Credit Instruments and Operations and, if applicable, to that of multiple purpose financial companies provided for in the General Law of Credit Organizations and Auxiliary Activities;

II. Amend their bylaws to eliminate, as the case may be, any express reference or any reference from which it may be inferred that they are credit auxiliary organizations or limited purpose financial companies; that they are authorized by the Ministry of Finance and Public Credit; that, unless they fall under the penultimate paragraph of Article 87-B of the General Law of Credit Auxiliary Organizations and Activities, they are subject to the supervision of the National Banking and Securities Commission and that their organization, functioning and operation are governed by said Law or by the Law of Credit Institutions; and

III. Submit to the Ministry of Finance and Public Credit the public instrument evidencing the holding of the shareholders' meeting referred to in Section I and the amendment of the bylaws referred to in Section II above, with the information of the respective registration in the Public Registry of Commerce.

The authorization granted by the Ministry of Finance and Public Credit, as the case may be, for the incorporation, operation, organization and functioning of the financial leasing company, financial factoring company or limited purpose financial company in question, will be without effect as of the day following the date on which the amendment to the bylaws mentioned in section II of this article is recorded in the Public Registry of Commerce, without the company having to enter into a state of dissolution and liquidation as a result. The Ministry of Finance and Public Credit will publish in the Official Gazette of the Federation that the authorization has become null and void.

Contracts entered into by financial leasing companies, financial factoring companies or limited purpose financial companies prior to the date on which, in accordance with the provisions of this article, the aforementioned authorizations become null and void, shall not be affected in their existence or validity nor shall they have to be ratified or validated for that reason.

In the financial leasing, financial factoring and credit agreements that the companies referred to in this article enter into after the date on which the authorization of the Ministry of Finance and Public Credit has been terminated, they must expressly state that they are not authorized by the Ministry of Finance and Public Credit and that, except in the case of regulated multiple purpose financial companies, they are not subject to the supervision of the National Banking and Securities Commission. The same mention must be made in any type of information used by the companies mentioned in the first paragraph of this article for the purpose of promoting their services.

EIGHTH.- Until the authorizations granted by the Ministry of Finance and Public Credit are terminated or revoked, financial leasing companies, factoring companies and limited purpose financial companies will continue to be subject, as applicable, to the regime of the General Law of Credit Organizations and Auxiliary Activities, the Law of Credit Institutions and other provisions applicable thereto, as well as other provisions issued by the Ministry to preserve the liquidity, solvency and stability of the aforementioned entities.

Articles Four and Five of this Decree shall enter into force on the day following its publication in the Official Gazette of the Federation.

Article Sixth of this Decree shall enter into force on the day following its publication in the Official Gazette of the Federation.

Financial leasing companies, financial factoring companies and limited purpose financial companies whose voting shares representing at least fifty-one percent of their capital stock are owned by controlling companies of financial groups prior to the date seven years after the publication of this Decree in the Official Gazette of the Federation, will be considered as members of such financial groups as long as the authorization granted by the Ministry of Finance and Public Credit to such entities to be incorporated, operate, organize and function, as the case may be, with such character remains in force. In this case, the Law to Regulate Financial Groups will continue to be applicable.

In the event that, pursuant to the provisions of this Decree, the financial leasing companies, financial factoring companies and limited purpose financial companies referred to in the preceding paragraph adopt the form of multiple purpose financial companies and the voting shares representing at least fifty-one percent of their capital stock remain under the ownership of the controlling company in question, such companies will be considered as members of the respective financial group in terms of article 7 of the Law to Regulate Financial Groupings, as amended by this Decree, Such companies will be considered as members of the respective financial group in terms of Article 7 of the Law to Regulate Financial Groupings, as amended by this Decree, provided that the corresponding amendments to the bylaws of the controlling company are registered in the Public Registry of Commerce, the liability agreement referred to in Article 28 of the same Law is amended and the Ministry of Finance and Public Credit approves the amendment to the authorization granted to the financial group in question to be incorporated and operate as such. The responsibilities of the controlling company will subsist as long as all the obligations contracted by the companies that cease to be financial leasing companies, financial factoring companies and limited purpose financial companies, prior to the aforementioned registration, are not fully complied with.

Articles Seven and Eight of this Decree shall enter into force on the day following its publication in the Official Gazette of the Federation.

TWELFTH - Credit institutions and brokerage firms that are owners of shares representing the capital stock of financial leasing companies and financial factoring companies, whose authorization has been terminated by virtue of this Decree, may keep such shares as long as such companies adopt the character of multiple purpose financial companies.

Credit institutions that are owners of shares representing the capital stock of limited purpose financial companies, whose authorization has been terminated by virtue of this Decree, may keep such shares as long as such companies adopt the character of multiple purpose financial companies.

THIRTEENTH.- Conciliation and arbitration proceedings under the Law for the Protection and Defense of Users of Financial Services, which as of the date of publication of this Decree are pending resolution, will continue to be governed by said Law, until their conclusion.

FOURTEENTH.- With respect to savings and loan companies, the transitory regime provided for them in the Decree amending, adding and repealing various provisions of the Law of Savings and Popular Credit published in the Official Gazette of the Federation on January 27, 2003, as well as in the Decree amending and adding various provisions of the Law of Savings and Popular Credit published in the same Gazette on May 27, 2005, will apply.

FIFTEENTH.- Multiple purpose financial companies are considered rural financial intermediaries for the purposes of the Organic Law of the Financiera Rural.

SIXTEENTH.- After the effective date of this Decree, the Ministry of Finance and Public Credit may authorize broad corporate purposes that include all the credit operations of Article 46 of the Law of Credit Institutions, leasing and financial factoring to the Limited Purpose Financial Companies that so request and maintain the regulation of the Ministry itself and of the National Banking and Securities Commission, as well as the corresponding denomination.

For these purposes, the Ministry of Finance and Public Credit may grant authorization for the transformation to Sociedad Financiera de Objeto Limitado to leasing and financial factoring companies that request it, which will continue to be regulated.

The regulation and the authorization granted in accordance with the preceding paragraphs will become null and void by operation of law three years after the date of entry into force of this Decree and the companies that have obtained such authorization as of this date will be subject to the provisions of the third and fifth transitory articles of this Decree.

Marcela González Salas P. , President.- Sen. Enrique Jackson Ramírez, President. Enrique Jackson Ramírez , Chairman.- Dip. Ma. Sara Rocha Medina , Secretary.- Sen. Sara I. Castellanos Cortés , Secretary.- Rubrics ".

DECREE amending, adding and repealing several provisions of the Income Tax Law, the Federal Tax Code, the Special Tax on Production and Services Law and the Value Added Tax Law, and establishing the Employment Subsidy.

Published in the Diario Oficial de la Federación on October 1, 2007.

ARTICLE NINTH. Article 2-A section I last paragraph of the Value Added Tax Law is hereby amended to read as follows:

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TRANSITORY

Sole Paragraph. This Decree will become effective as of January 1, 2008, except for the amendment to Article 109, Section XXVI of the Income Tax Law, which will become effective the day after the publication of this Decree in the Official Gazette of the Federation.

Ruth Zavaleta Salgado , President.- Sen. Santiago Creel Miranda , President.- Antonio Xavier Lopez Adame , Secretary.- Sen. Claudia Sofía Corichi García , Secretary.- Rubrics ".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I issue the present Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the twenty-eighth day of September of the year two thousand seven.- Felipe de Jesús Calderón Hinojosa .- Rubric.- The Secretary of the Interior, Francisco Javier Ramírez Acuña .- Rubric.

DECREE amending, adding and repealing several provisions of the Income Tax, Cash Deposits Tax and Value Added Tax Laws, the Federal Fiscal Code and the Decree establishing the obligations that may be denominated in Investment Units; and amending and adding several provisions of the Federal Fiscal Code and the Income Tax Law, published on April 1, 1995.

Published in the Official Journal of the Federation on December 7, 2009.

VALUE ADDED TAX LAW

ARTICLE SEVENTH. Articles 1, second paragraph; 1C, sections IV, V, first paragraph and VI, first paragraph; 2, first, second and third paragraphs; 2A, section I, last paragraph; 5, last paragraph; 15, section X, paragraph b) second paragraph, and 32, section III, third paragraph, of the Value Added Tax Law are amended to read as follows:

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TRANSITIONAL PROVISIONS OF THE VALUE ADDED TAX LAW

ARTICLE EIGHTH. With respect to the amendments referred to in Article Seven of this Decree, the following shall apply:

I. The amendment to article 15, section X, paragraph b), second paragraph of the Value Added Tax Law will become effective as of July 1, 2010 and the amendment to article 32, section III, third paragraph of said law will become effective as of January 1, 2011.

II.For the effects of article 15, section X, paragraph b), second paragraph, of the Value Added Tax Law, in force as of July 1, 2010, the individuals referred to in said precept must provide to the institution of the financial system in question, between January 1 and July 1, 2010, their registration number in the Federal Taxpayers Registry, in order for said institutions to verify with the Tax Administration Service that the aforementioned individuals are registered in said registry and that said institutions verify with the Tax Administration Service that the aforementioned individuals are registered in the aforementioned registry, their registration number in the Federal Taxpayers Registry, in order for such institutions to verify with the Tax Administration Service that such individuals are registered in such registry and that they are not taxpayers who opted to pay the value added tax under the terms of Article 2 of the Federal Taxpayers Registry.-C of the Value Added Tax Law.

When individuals do not provide their registration number in the Federal Taxpayers Registry under the terms of the preceding paragraph, it will be presumed that they are not registered in such registry or that they opted to pay value added tax under the terms of Article 2o.-C of the Value Added Tax Law.

III. In the case of the sale of goods, the rendering of services or the granting of the use or temporary enjoyment of goods, which have been entered into prior to the date of the entry into force of this Decree, the corresponding consideration collected after the aforementioned date will be subject to the payment of value added tax in accordance with the provisions in force at the time of collection.

Notwithstanding the provisions of the preceding paragraph, taxpayers may avail themselves of the following:

a. In the case of the sale of goods and the rendering of services that prior to the date of the entry into force of this Decree have been subject to a value added tax rate lower than the rate that must be applied after the aforementioned date, the value added tax may be calculated by applying the corresponding rate according to the provisions in force prior to the date of entry into force of this Decree, the value added tax may be calculated by applying the corresponding rate in accordance with the provisions in force prior to the date of entry into force of this Decree, provided that the goods or services have been delivered or provided prior to the aforementioned date and the payment of the respective consideration is made within the ten calendar days immediately following such date.

The treatment established in the preceding paragraph does not apply to transactions carried out between taxpayers that are related parties in accordance with the provisions of Article 215 of the Income Tax Law, whether or not they are residents of Mexico.

b. In the case of the granting of the temporary use or enjoyment of goods, the provisions of the preceding paragraph may be applied to the consideration corresponding to the period in which the aforementioned activity was subject to the payment of value added tax at the lower rate, provided that the goods were delivered prior to the date of entry into force of this Decree and the payment of the respective consideration is made within the ten calendar days immediately following such date.

Transitory

Sole Paragraph: This Decree shall enter into force on January 1, 2010.

Francisco Javier Ramirez Acuña , Chairman.- Sen. Carlos Navarrete Ruiz , Chairman.- Jaime Arturo Vazquez Aguilar , Secretary.- Sen. Adrián Rivera Pérez , Secretary.- Rubrics ".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on December fourth, two thousand nine.- Felipe de Jesús Calderón Hinojosa .- Rubric.- The Secretary of the Interior, Mr. Fernando Francisco Gómez Mont Urueta .- Rubric.

DECREE amending, adding and repealing several provisions of the Value Added Tax Law; of the Special Tax on Production and Services Law; of the Federal Law of Duties; repealing the Income Tax Law; and repealing the Flat Rate Business Tax Law and the Cash Deposits Tax Law.

Published in the Official Gazette of the Federation on December 11, 2013.

ARTICLE ONE. Articles 1A, fourth paragraph; 1C, sections IV, V, first paragraph and VI, first paragraph; 2A, section I, paragraph a), first paragraph and last paragraph; 5A, sections I, first paragraph, II and IV; 5C, section II and last paragraph; 5D, first paragraph; 7, last paragraph; 9, IX; 15, sections V and X, paragraph b), first and second paragraphs; 18-A, first paragraph; 25, section I, second paragraph; 27, first paragraph; 29, section VI; 32, sections I, III and V, first paragraph; 33; 41, section II, and 43, section I, second paragraph and antepenultimate paragraph; Articles 2o.A, section I, paragraph b), with numbers 5 and 6; 5o.-E; 5o.-F; 7o, A, with a second paragraph, changing the current second and third paragraphs to become third and fourth paragraphs, respectively; 11, with a last paragraph; 17, with a last paragraph; 24, section I, with a second and third paragraph; 25, with a section IX; 27, with a second paragraph, changing the current second and third paragraphs to become third and fourth paragraphs, respectively; 28, with a second paragraph, changing the current second and third paragraphs to become third and fourth paragraphs; 28, with a second paragraph, changing the current second, third and fourth paragraphs to become third, fourth and fifth paragraphs, respectively; 28-A, and 30, with a second paragraph, changing the current second paragraph to become third paragraph, and repealing Articles 1o.-A, section IV; 2o.; 2o.-C; 5o., last paragraph; 9o., last paragraph; 29, section VII, and 43, section IV, fourth paragraph, of the Value Added Tax Law, to read as follows:

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TRANSITIONAL PROVISIONS OF THE VALUE ADDED TAX LAW

ARTICLE TWO. With respect to the amendments referred to in Article One of this Decree, the following shall apply:

I. In the case of the sale of goods, the rendering of services or the granting of the use or temporary enjoyment of goods, which have been entered into prior to the date of the entry into force of this Decree, the corresponding consideration collected after the aforementioned date will be subject to the payment of value added tax in accordance with the provisions in force at the time of collection.

Notwithstanding the foregoing, taxpayers may avail themselves of the following:

a) In the case of the alienation of goods and the rendering of services that prior to the date of entry into force of this Decree have been subject to a value added tax rate lower than the rate that must be applied after the aforementioned date, the value added tax may be calculated by applying the corresponding rate according to the provisions in force prior to the date of entry into force of this Decree, the value added tax may be calculated by applying the corresponding rate in accordance with the provisions in force prior to the date of entry into force of this Decree, provided that the goods or services have been delivered or provided prior to the aforementioned date and the payment of the respective consideration is made within the ten calendar days immediately following such date.

b) In the case of the granting of the temporary use or enjoyment of goods, the provisions of the preceding paragraph may be applied to the consideration corresponding to the period in which the aforementioned activity was subject to the payment of value added tax at the lower rate, provided that the goods were delivered prior to the date of entry into force of this Decree and the payment of the respective consideration is made within ten calendar days immediately following such date.

c) In the case of acts or activities that prior to the date of the entry into force of this Decree have not been subject to the payment of value added tax and that after the aforementioned date become subject to the payment of such tax, there will be no obligation to pay such tax, provided that the goods or services have been delivered or provided before the aforementioned date and the payment of the respective consideration is made within the ten calendar days immediately following such date.

d) In the case of the rendering of hotel and related services referred to in Section VII of Article 29 of the Value Added Tax Law, which is repealed by Article One of this Decree, whose contracts to provide such services were entered into prior to September 8, 2013, the consideration received during the first six months of 2014 will be subject to the provisions in effect until December 31, 2013.

The treatment established in paragraphs a), b), c) and d) above does not apply to activities carried out between taxpayers that are related parties in accordance with the provisions of the Income Tax Law, whether or not they are residents of Mexico.

II. In the case of inputs destined until before the entry into force of the articles referred to in section III of this article to the customs regimes of temporary importation for manufacturing, transformation or repair in maquila or export programs; of tax warehouse to undergo the assembly and manufacturing process of vehicles; and of strategic bonded warehouse, in the event that these are incorporated in goods that also incorporate inputs for which tax has been paid; of elaboration, transformation or repair in bonded warehouse, and of strategic bonded warehouse, in the event that these are incorporated in merchandise that also have incorporated inputs for which the value added tax has been paid when destined to the mentioned regimes, when such merchandise is imported definitively it will be subject to the payment of the value added tax in accordance with the provisions in force prior to such entry into force.

For the effects of the previous paragraph, it will be considered that, in the goods that are definitively imported, the inputs that have been destined to the mentioned regimes for the longest time will be considered to have been incorporated first, provided that they are generic inputs that are not individually identified. For this purpose, the inventory of the aforementioned inputs must be controlled using the first-in, first-out method.

III. The provisions of articles 24, section I, second and third paragraphs; 25, sections I, second paragraph and IX; 27, second paragraph; 28, second paragraph; 28-A, and 30, second paragraph, of the Value Added Tax Law, shall enter into effect one year after the rules on certification referred to in said article 28-A have been published in the Official Gazette of the Federation.

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TRANSITIONS

First. This Decree shall enter into force on January 1, 2014.

Second . Upon the entry into force of this Decree, the Income Tax Law, published in the Official Gazette of the Federation on January 1, 2002, the Flat Rate Business Tax Law and the Cash Deposits Tax Law will be repealed.

Mexico City, October 31, 2013.- Sen. Raúl Cervantes Andrade , Chairman.- Deputy Ricardo Anaya Cortés , Chairman.- Senator Lilia Guadalupe Merodio Reza, Secretary.- Deputy Magdalena del Socorro Núñez Monreal, Secretary.- Signatures. Lilia Guadalupe Merodio Reza , Secretary.- Deputy Magdalena del Socorro Núñez Monreal , Secretary.- Rubrics. "

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the sixth day of December of the year two thousand and thirteen, Enrique Peña Nieto .

DECREE amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law, the Federal Tax Code and the Federal New Automobile Tax Law.

Published in the Official Gazette of the Federation on November 30, 2016.

VALUE ADDED TAX LAW

Article Three.- Articles 5o. section II; 5o.-B, second paragraph; 24, section IV; 26, section IV; 27, third paragraph, and 32, section VIII are amended ; articles 5o. with a section VI; 5o.B, with a third and fourth paragraph, the current third and fourth paragraphs becoming fifth and sixth paragraphs, respectively, and 29, section IV, with an item i), and repealing articles 5o., section I, second paragraph and 20, section IV of the Value Added Tax Law, to read as follows:

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TRANSITIONAL PROVISIONS OF THE VALUE ADDED TAX LAW

Article Four.- With respect to the amendments referred to in Article Three of this Decree, the following shall apply:

I. For the purposes of the provisions of Article 5, Section VI of the Value Added Tax Law, the crediting of the tax in the pre-operating period corresponding to the expenses and investments made up to December 31, 2016, must be made in accordance with the provisions in force up to said date, provided that as of said date they comply with the requirements established in the Value Added Tax Law for the crediting of the tax credit.

II. For the purposes of the provisions of Article 5o.-B, second, third and fourth paragraphs of the Value Added Tax Law, the crediting adjustment will be applicable to investments made as of January 1, 2017.

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Transitory

Sole Paragraph. This Decree shall enter into force on January 1, 2017.

Mexico City, October 26, 2016.- Deputy Edmundo Javier Bolaños Aguilar , Chairman.- Senator Pablo Escudero Morales , Chairman.- Deputy Raúl Domínguez Rex , Secretary.- Senator Itzel S. Ríos de la Mora , Secretary.- Rubrics."

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, on the twenty-eighth day of November, two thousand sixteen.- Enrique Peña Nieto .- Rubric.- The Secretary of the Interior, Miguel Ángel Osorio Chong .- Rubric.

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 Diario Oficial de la Federación on December 9, 2019.

VALUE ADDED TAX LAW

Articles 1, third paragraph; 5, sections II and IV; 6, first and second paragraphs; 7, last paragraph; 8, last paragraph; 15, section V; 17, second paragraph; 26, section IV; 29, section VI; 32, section VIII, and 33, first paragraph, are amended , and Articles 1A, with a section IV; 1A BIS; 9, with a section X; 15, with a section VII; 16, with a fourth paragraph, the current fourth paragraph becoming the fifth paragraph; a Chapter III BIS called "On the rendering of digital services by foreign residents without the need of a foreign resident" is added to Articles 1A, with a section VII; 16, with a fourth paragraph, the current fourth paragraph becoming the fifth paragraph; a Chapter III BIS called "On the rendering of digital services by foreign residents without the need of a foreign resident without a foreign resident" is added to Article III BIS, with a section X; 15, with a section VII; 16, with a fourth paragraph, and the current fourth paragraph becomes the fifth paragraph; a Chapter III BIS called "On the rendering of digital services by residents abroad without establishment in Mexico", with a Section I "General Provisions" which includes articles 18-B, 18-C, 18-D, 18-E, 18-F, 18-G, 18-H and 18-I, and a Section II "On digital intermediation services between third parties" which includes articles 18-J, 18-K, 18-L and 18-M; 20, with a section I; 32, section V, with a third paragraph and 33, with a third paragraph, of the Value Added Tax Law, to read as follows:

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TRANSITIONAL PROVISIONS OF THE VALUE ADDED TAX LAW

Article Four.- With respect to the amendments referred to in Article Three of this Decree, the following shall apply:

I. The additions of Article 1o.-A BIS, a fourth paragraph to Article 16 and Chapter III BIS to the Value Added Tax Law will become effective on June 1, 2020.

II. The Tax Administration Service will issue the general rules referred to in Chapter III BIS of the Value Added Tax Law no later than January 31, 2020.

III.For the purposes of the provisions of Article 18-D of the Value Added Tax Law, residents abroad without an establishment in Mexico who, as of the date of entry into force of the provisions referred to in Section I of this Article, are already providing digital services to recipients located in Mexican territory must comply with the obligations referred to in Sections I and VI of Article 18-D, no later than June 30, 2020.

IV.For the purposes of the provisions of Article 18-M, Section V of the Value Added Tax Law, taxpayers that at the date of the entry into force of the provisions referred to in Section I of this Article are already receiving charges for the activities carried out through the persons referred to in Article 18-J of said law, must file the notice no later than June 30, 2020.

V. For the purposes of the provisions of Article 18-J, Section II, subsection c) of the Value Added Tax Law, during 2020, residents abroad without an establishment in Mexico who provide the services referred to in Article 18-B, Section II of said Law, in substitution of the digital tax receipt by Internet of Withholdings and payment information, may issue a receipt of the withholding made that meets the requirements established by the Tax Administration Service through general rules that allow identifying, among other aspects, the amount, concept, type of operation and the federal taxpayer registry of the person from whom the tax is withheld.

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Transitory

Sole Paragraph. This Decree shall enter into force on January 1, 2020.

Mexico City, October 30, 2019.- Sen. Mónica Fernández Balboa , President.- Dip. Laura Angélica Rojas Hernández , President.- Sen. Citlalli Hernández Mora , Secretary.- Dip. Lizbeth Mata Lozano , Secretary.- Rubrics. "

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Branch, in Mexico City, on December 6, 2019.- Andrés Manuel López Obrador .- Rubric.- The Secretary of the Interior, Dr. Olga María del Carmen Sánchez Cordero Dávila .- Rubric.- The Secretary of the Interior, Dr. Olga María del Carmen Sánchez Cordero Dávila .- Rubric.

DECREE amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law and the Federal Fiscal Code.

Published in the Official Gazette of the Federation on December 8, 2020.

VALUE ADDED TAX LAW

Article Three. Article 15, Section XIV is amended ; Articles 18-D, with a third paragraph; 18-H BIS; 18-H TER; 18-H QUÁTER; 18-H QUINTUS, and 18-J, Sections I, with a second paragraph, II, subsection a), with a second paragraph, and III, with a fourth paragraph, are added , and Article 18-B, Section II, second paragraph, of the Value Added Tax Law is repealed , to read as follows:

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Transitory

Sole Paragraph. This Decree shall enter into force on January 1, 2021.

Mexico City, November 5, 2020. Eduardo Ramírez Aguilar , Chairman.- Deputy Dulce María Sauri Riancho , Chairman.- Sen. Lilia Margarita Valdez Martínez , Secretary.- Deputy Martha Hortencia Garay Cadena , Secretary.- Signatures. "

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, on December 2, 2020.- Andrés Manuel López Obrador .- Rubric.- The Secretary of the Interior, Dr. Olga María del Carmen Sánchez Cordero Dávila .- Rubric.- The Secretary of the Interior, Dr. Olga María del Carmen Sánchez Cordero Dávila .- Rubric.

DECREE amending, adding and repealing several provisions of the Federal Labor Law; of the Social Security Law; of the Law of the National Workers' Housing Fund Institute; of the Federal Tax Code; of the Income Tax Law; of the Value Added Tax Law; of the Federal Law of State Workers, Regulatory of Section XIII Bis of Section B of Article 123 of the Constitution; of the Law Regulating Section XIII Bis of Section B of Article 123 of the Constitution; of the Law of the National Workers' Housing Fund Institute; of the Federal Tax Code; of the Income Tax Law; of the Value Added Tax Law; of the Federal Law of Workers in the Service of the State, Regulatory of Section B) of Article 123 of the Constitution; of the Regulatory Law of Section XIII Bis of Section B, of Article 123 of the Political Constitution of the United Mexican States, in matters of Labor Subcontracting.

Published in the Official Gazette of the Federation on April 23, 2021.

Article Six. A third paragraph is added to article 4, and the current third paragraph becomes the fourth paragraph; and a second paragraph is added to article 5, section II, and section IV of article 1A of the Value Added Tax Law is repealed, to read as follows:

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Transitory

First. This Decree shall enter into force on the day following its publication in the Official Gazette of the Federation, with the exception of the provisions of Articles Four, Five and Six of this Decree, which shall enter into force on September 1, 2021, and the provisions of Articles Seven and Eight of this Decree shall enter into force in fiscal year 2022.

Article amended DOF 31-07-2021

Second. Within 30 calendar days following the entry into force of this Decree, the Secretary of Labor and Social Welfare shall issue the general provisions referred to in Article 15, paragraph six, of the Federal Labor Law.

Third. As of the effective date of this Decree, individuals or legal entities that provide subcontracting services must obtain the registration before the Ministry of Labor and Social Welfare provided for in Article 15 of the Federal Labor Law no later than September 1, 2021.

Article amended DOF 31-07-2021

Fourth. For purposes of the provisions of the third paragraph of Article 41 of the Federal Labor Law, in the case of companies that operate under a subcontracting regime, the transfer of the assets of the company or establishment will not be required until September 1, 2021, provided that the contractor transfers the workers to the beneficiary within such term. In any case, the labor rights, including their seniority, which would have been generated by the effect of the employment relationship, must be recognized.

Article amended DOF 31-07-2021

Fifth. Those employers who, in terms of the second paragraph of Article 75 of the Social Security Law, prior to the entry into force of this Decree, had requested to the Mexican Social Security Institute the assignment of one or more employer registrations by class, of those indicated in Article 73 of the Social Security Law, to register their workers at the national level, will have until September 1, 2021 to cancel such employer registrations and, if applicable, request the Institute to grant them an employer registration in terms of the provisions of the Regulations of the Social Security Law regarding Affiliation, Classification of Companies, Collection and Taxation.

Amended paragraph DOF 31-07-2021

At the end of this period, those employer registrations by class that have not been cancelled will be cancelled by the Mexican Social Security Institute.

Sixth. Individuals or legal entities that provide specialized services or perform specialized works, must begin to provide the information referred to in sections I and II of Article 15 A of the Social Security Law, and will have until September 1, 2021 to provide it. The information referred to in section III of said article must be submitted once the Secretary of Labor and Social Welfare makes available to such persons the mechanism for obtaining the reference document.

Article amended DOF 31-07-2021

Seventh. For purposes of the Social Security Law, from the entry into force of this reform and until September 1, 2021, the migration of workers from companies that operated under the labor subcontracting regime will be considered as employer substitution, provided that the company to which the workers are sent recognizes their labor rights, including their seniority and the work risks terminated, before the corresponding legal instances.

Amended paragraph DOF 31-07-2021

In these cases, the following rules shall apply for the purpose of determining the class, fraction and premium of the Occupational Risks Insurance:

1.- The company that absorbs the workers must classify itself in accordance with the criteria set forth in Articles 71, 73 and 75 of the Social Security Law, and in accordance with Articles 18, 20 and the Catalog of Activities set forth in Article 196, all of the Regulations of the Social Security Law regarding Affiliation, Classification of Companies, Collection and Taxation, The premium with which the company that had the workers registered with the IMSS had been paying must be maintained, provided that said company has been correctly classified in accordance with the risks inherent to the activity of the business in question and the applicable regulatory provisions, otherwise it must pay the average premium of the corresponding class.

2.- In the case of a company that absorbs the workers of another or other companies, with the same or different classes, and that by virtue thereof must adjust their classification to the new activities to be carried out; the class and fraction shall be determined according to the risks inherent to the activity of the negotiation in question and the premium shall be obtained by applying the following procedure:

a) For each employer registry, both of the absorbing company and of the other company or companies to be substituted, the premium assigned will be multiplied by the total of the base contribution wages of the workers included therein. The contribution base salary to be considered will be that of the month prior to the month in which the substitution is communicated to the Institute.

b) The products obtained in accordance with the preceding paragraph shall be added together and the result shall be divided by the sum of the contribution base salaries of all the workers included in all the employer's records.

c) The premium thus obtained will be applied to the employer's record of the company absorbing the workers and will be in effect until the last day of February following the substitution.

d) For purposes of determining the premium for the following year, the company absorbing the workers must consider the terminated occupational risks that would have occurred to such workers in the corresponding year.

The foregoing, provided that the companies to be replaced have been correctly classified in accordance with the risks inherent to the activity of the business or businesses in question and the applicable regulatory provisions, otherwise they must contribute at the average premium of the corresponding class.

The companies that have, as of the date of entry into force of these provisions, a Medical Services Subrogation Agreement with Reversal of Fees in force, and that in terms of these provisions carry out an employer substitution, will not be subject to modification of the conditions agreed therein. Once the term of 90 calendar days has expired, the rules set forth in the Social Security Law and in the Regulations of the Social Security Law regarding Affiliation, Classification of Companies, Collection and Taxation will apply.

Eighth. Within 60 calendar days after the entry into force of this Decree, the Instituto del Fondo Nacional de la Vivienda para los Trabajadores shall issue the rules establishing the procedures referred to in Article 29 Bis, second paragraph, of the Law of the Instituto del Fondo Nacional de la Vivienda para los Trabajadores.

Individuals or legal entities that provide specialized services or perform specialized works, must begin to provide the information referred to in paragraph f) of Article 29 Bis, once the Ministry of Labor and Social Welfare makes available to such persons, the mechanism for obtaining the reference document.

Ninth. Criminal conduct committed prior to the entry into force of this Decree shall be punished in accordance with the legislation in force at the time of the commission of the acts.

Tenth. The agencies and entities of the Federal Public Administration involved in the implementation of this Decree will take the necessary actions so that the expenditures generated by the entry into force and implementation of this Decree will be charged to the budget approved for each of them in the current fiscal year and subsequent years, and therefore will not require additional resources to pay for them and will not increase their regularizable budget for the current fiscal year or subsequent years.

Dulce María Sauri Riancho , President.- Sen. Oscar Eduardo Ramírez Aguilar , President.- Sen. Julieta Macías Rábago , Secretary.- Sen. Lilia Margarita Valdez Martínez , Secretary.- Rubrics. "

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, on April 23, 2021, - Andrés Manuel López Obrador - Rubric - The Secretary of the Interior, Dr. Olga María del Carmen Sánchez Cordero Dávila - Rubric.

DECREE amending the First, Third, Fourth, Fifth, Sixth and Seventh Transitory Articles of the "Decree amending, adding and repealing several provisions of the Federal Labor Law; of the Social Security Law; of the Law of the National Workers' Housing Fund Institute; of the Federal Tax Code; of the Income Tax Law; of the Value Added Tax Law; of the Federal Law of Workers in the Service of the State, Regulatory of Section B) of Article 123 of the Constitution; of the Law Regulating Section XIII of Section XIII of the Federal Law of Workers in the Service of the State, Regulatory of Section B) of Article 123 of the Constitution; of the Value Added Tax Law; of the Federal Law of Workers in the Service of the State, Regulatory of Section B) of Article 123 of the Constitution; of the Regulatory Law of Section XIII Bis of Section B, of Article 123 of the Political Constitution of the United Mexican States, in matters of Labor Subcontracting", published on April 23, 2021.

Published in the Official Gazette of the Federation on July 31, 2021.

Sole Article. The First, Third, Fourth, Fifth, Sixth and Seventh Transitory Articles of the "Decree amending, adding and repealing several provisions of the Federal Labor Law; of the Social Security Law; of the Law of the National Workers' Housing Fund Institute; of the Federal Tax Code; of the Income Tax Law; of the Value Added Tax Law; of the Federal Law of Workers in the Service of the State, Regulatory of Section XIII Bis of Section B of Article 123 of the Constitution; of the Law Regulating Section XIII Bis of Section B of Article 123 of the Constitution; of the Law Regulating Section XIII Bis of Section B of Article 123 of the Constitution; of the Federal Law of Workers in the Service of the State, Regulatory of Section B of Article 123 of the Constitution; of the Federal Law of Workers in the Service of the State, Regulatory of Section B) of Article 123 of the Constitution; of the Regulatory Law of Section XIII Bis of Section B, of Article 123 of the Political Constitution of the United Mexican States, in matters of Labor Subcontracting", published in the Official Gazette of the Federation on April 23, 2021, to read as follows:

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Transitory

Sole Paragraph: This Decree shall enter into force on the day following its publication in the Official Gazette of the Federation.

Dulce María Sauri Riancho , President.- Sen. Oscar Eduardo Ramírez Aguilar , President.- Sen. María Guadalupe Díaz Avilez , Secretary.- Sen. Lilia Margarita Valdez Martínez , Secretary.- Rubrics. "

The Secretary of the Interior, Dr. Olga María del Carmen Sánchez Cordero Dávila .

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 Fiscal Code and other laws.

Published in the Official Gazette of the Federation on November 12, 2021.

VALUE ADDED TAX LAW

Article Three. Articles 2o.-A, section I, paragraph b), first paragraph; 5o., sections II, first paragraph, V, paragraphs b), c) and d), in its first paragraph and its numbers 2 and 3, first paragraph, and VI, second paragraph; 5o.-D, first paragraph; 18-D, section III; 18-H BIS, second paragraph, and 21 are amended; articles 2o. D, first paragraph; 18-D, section III; 18-H BIS, second paragraph, and 21; Articles 2o.-A, section I, with a clause j), and 4o.-A, are added , and Article 5o.-E, of the Value Added Tax Law is repealed , to read as follows:

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Transitory

Sole Paragraph. This Decree shall enter into force on January 1, 2022. Proceedings initiated prior to the entry into force of this Decree, shall be processed and resolved in terms of the provisions in force until December 31, 2021.

Mexico City, October 26, 2021.- Deputy Sergio Carlos Gutiérrez Luna , Chairman.- Senator Olga Sánchez Cordero Dávila , Chairman.- Deputy María Macarena Chávez Flores , Secretary.- Senator Verónica Noemí Camino Farjat , Secretary.- Rubrics ".

In compliance with the provisions of Section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I hereby issue this Decree in the Residence of the Federal Executive Power, in Mexico City, on November 10, 2021.- Andrés Manuel López Obrador .- Rubric.- The Secretary of the Interior, Mr. Adán Augusto López Hernández .- Rubric.

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