ARTICLE 1: SUBJECT TO TAX

Individuals and legal entities are obliged to contribute for public expenses in accordance with the respective tax laws. The provisions of this Code shall apply in its absence and without prejudice to the provisions of the international treaties to which Mexico is a part of. Only by law can a contribution be allocated to a specific public expense.

The Federation is obliged to pay contributions only when the laws expressly state it.

Foreign states, in cases of reciprocity, are not required to pay taxes. Entities or agencies belonging to these states are not included in this exemption.

People who, in accordance with tax laws, are not obliged to pay contributions, will only have the other obligations expressly established by the laws themselves.