ARTICLE 12: CALCULATION OF THE PERIOD

In the period set in days, will not be counted Saturdays, Sundays nor January 1st; the first Monday of February in commemoration of February 5th; the third Monday of March in commemoration of March 21st; the 1st and 5th of May; on September 16th; the third Monday of November in commemoration of November 20th; December 1st of every 6 years, when it corresponds to the transmission of the Executive Power and on December 25th.

Nor will the days in which the federal tax authorities have general vacations will be counted in said period, except in the case of periods for the presentation of declarations and payment of contributions, exclusively, in which cases those days are considered business days. It is not a general vacation that are granted in a step by step manner.

In the terms established by periods and those in which a specific date is indicated for its extinction will be counted every day.

When the periods are set by month or by year, without specifying that they are of calendar, it will be understood that in the first case the period ends on the same day of the calendar month after the one in which it began and in the second, the period will expire the same day of the next calendar year to the one in which it started. In the terms set by month or year when there is no same day in the corresponding calendar month, the term will be the first business day of the next calendar month.

Notwithstanding the provisions of the preceding paragraphs, if on the last day of the period or on the determined date, the offices before which the procedure is to be made remain closed during normal working hours or if it is a non-working day, it will be extended the term until the next business day. The provisions of this article are applicable, even when credit institutions are authorized to receive declarations. The period will also be extended until the next business day, when Friday is the last day of the period in which the respective statement must be submitted, before the authorized credit institutions.

The tax authorities may enable non-working days. This circumstance must be communicated to individuals and will not alter the calculation of periods.