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contenido	ARTICLE 6: DATE OF CAUSE OF THE CONTRIBUTIONS Contributions are caused as legal situations are performed or of facts, provided for in the tax laws in force during the period in which they occur. Said contributions shall be determined in accordance with the provisions in force at the time of their causation, but the procedural rules issued later shall apply to them. It is up to the taxpayers to determine the contributions they are responsible for, unless expressly provided otherwise. If the tax authorities must make the determination, taxpayers will provide them with the necessary information within 15 days of the date of their causation. Contributions are paid on the date or within the period indicated in the respective provisions. In the absence of an express provision, the payment must be made by means of a declaration that will be presented to the authorized offices, within the period indicated below: If the contribution is calculated for periods established by Law and in the cases of withholding or collection of contributions, taxpayers, withholdings parties or people to whom the laws impose the obligation to collect them, they will be informed by the 17th day of the month of the immediate calendar after the end of the retention or collection period, respectively. In any other case, within 5 days from the moment of the causation. (Repealed). In the case of contributions that must be paid through withholding, even if the person who makes it does not withhold or make payment of the relative consideration, the withholding party will be obliged to pay an amount equivalent to the one that should have been withheld. When the retainers must make a payment in goods, they will only deliver the good in question if the person who must receive it provides the necessary funds to make the retention in national currency. Anyone who makes payment of tax credits must obtain from the collection office, the official form, the official receipt or the valued form issued and controlled exclusively by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) or the documentation that in the respective provisions is established in the record the original printing of the cash register. In the case of payments made in the offices of credit institutions, the printing of the cash register, the stamp, the proof, or the electronic receipt with the digital stamp must be obtained. --610-Art. 17-- When the tax provisions establish options for taxpayers to comply with their tax obligations or to determine the contributions, they are responsible for, the one chosen by the taxpayer may not change it with respect to the same year.
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ENV

ARTICLE 6: DATE OF CAUSE OF THE CONTRIBUTIONS

Contributions are caused as legal situations are performed or of facts, provided for in the tax laws in force during the period in which they occur.

Said contributions shall be determined in accordance with the provisions in force at the time of their causation, but the procedural rules issued later shall apply to them.

It is up to the taxpayers to determine the contributions they are responsible for, unless expressly provided otherwise. If the tax authorities must make the determination, taxpayers will provide them with the necessary information within 15 days of the date of their causation.

Contributions are paid on the date or within the period indicated in the respective provisions. In the absence of an express provision, the payment must be made by means of a declaration that will be presented to the authorized offices, within the period indicated below:

If the contribution is calculated for periods established by Law and in the cases of withholding or collection of contributions, taxpayers, withholdings parties or people to whom the laws impose the obligation to collect them, they will be informed by the 17th day of the month of the immediate calendar after the end of the retention or collection period, respectively.

In any other case, within 5 days from the moment of the causation.

(Repealed).

In the case of contributions that must be paid through withholding, even if the person who makes it does not withhold or make payment of the relative consideration, the withholding party will be obliged to pay an amount equivalent to the one that should have been withheld.

When the retainers must make a payment in goods, they will only deliver the good in question if the person who must receive it provides the necessary funds to make the retention in national currency.

Anyone who makes payment of tax credits must obtain from the collection office, the official form, the official receipt or the valued form issued and controlled exclusively by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) or the documentation that in the respective provisions is established in the record the original printing of the cash register. In the case of payments made in the offices of credit institutions, the printing of the cash register, the stamp, the proof, or the electronic receipt with the digital stamp must be obtained. --610-Art. 17--

When the tax provisions establish options for taxpayers to comply with their tax obligations or to determine the contributions, they are responsible for, the one chosen by the taxpayer may not change it with respect to the same year.

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