ARTICLE 4: CONCEPT OF TAX CREDITS

Tax credits are those that have the right to perceive the State or its decentralized bodies that come from contributions, exploitations or their accessories, including those that derive from responsibilities that the State that has the right to demand from its public servants or individuals, as well as those to whom the laws give them that character and the State has the right to perceive on behalf of others.

The collection from all the revenues of the Federation, even when they are destined for a specific purpose, will be made by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) or by the offices authorized by said Ministry.

For the purposes of the preceding paragraph, the authorities that remit tax credits to the Service Tax Administration (Servicio de Administración Tributaria) for their collection, must comply with the requirements established by such rules of a general character establish said body.