ARTICLE 26: RESPONSIBLE FOR SOLIDARITY
They are responsible for solidarity with taxpayers:
Retainers and people to whom the laws impose the obligation to collect contributions from taxpayers, up to the amount of such contributions.
People who are required to make provisional payments on behalf of the taxpayer, up to the amount of these payments.
The liquidators and trustees for the contributions that they had to pay in charge of the company in settlement or bankruptcy, as well as those that were caused during their process.
The person or people whatever the name with which they are appointed, who have been conferred the general management, the general manager, or the sole administration of the legal entities, shall be responsible for solidarity for the contributions caused or not withheld by said legal entities during its management, as well as for those that had to be paid or paid during the same, in the part of the tax interest that does not reach to be guaranteed with the assets of the legal entity that they direct, when said legal entity incurs any of the cases to which sections a), b), c), d), e), f), g), h) and i) of section X of this article refer to.
The acquirers of negotiations, regarding the contributions that would have been caused in relation to the activities carried out in the negotiation, when it belonged to another person, without the responsibility exceeding the value of the same.
The representatives, regardless of the name by which they are appointed, of people not resident in the country, whose intervention they carry out activities for which contributions must be paid, up to the amount of said contributions.
Those who exercise parental authority or guardianship, for the contributions paid by their representative.
The legatees and private donors with respect to the tax obligations that would have been caused in relation to the bequest or donated goods, up to the amount of these.
Person who manifests their will to assume responsibility for solidarity. (RLA: Art. 152) (RLA: Art. 163)
The third parties that to guarantee the fiscal interest constitutes deposit, pledge or mortgage or allow the seizure of goods, even for the value of the given in guarantee, without in any case their responsibility exceeds the amount of the guaranteed interest.
The partners or shareholders, regarding the contributions that would have been caused in relation to the activities carried out by the company when it had such quality, in the part of the tax interest that does not reach to be guaranteed with the assets of the same, without the responsibility exceeds the participation that it had in the company's capital stock during the period or on the date in question, when said legal entity incurs any of the following assumptions:
Failure to request their inscription in the Federal Taxpayer Registration.
Change of address without presenting the corresponding notice in the terms of the Regulations of this Code, provided that such change is made after it have been notified at the beginning of the exercise of the faculties of verification provided for in this Code and before it has been notified the resolution that is issued on the occasion of said exercise, or when the change is made after a tax credit has been notified and before it has been covered or has been without effect.
Failure to keep their accounting, hide or destroy it.
Vacate the place where they have its fiscal address, without presenting the notice of change of address in the terms of the Regulations of this Code.
They are not located at the tax address registered with the Federal Taxpayer Registration.
Omit to pay the tax authorities, within the term established by law, the amounts of contributions have been withheld or collected.
It is found in the list referred to in article 69-B (CFF: Art. 69B), fourth paragraph of this Code, for having been definitively located in the case of presumption of having issued receipts that cover non-existent operations referred to in said article.
It is in the case referred to in article 69-B, eighth paragraph of this Code, for not having proven the effective acquisition of the goods or reception of services, or corrected their tax situation, when in such fiscal year said legal entity has received tax receipts from one or more taxpayers that are in the case referred to in the fourth paragraph of article 69-B (CFF: Art. 69B) of this code, for an amount greater than $ 7'804,230.00.
It is found in the list referred to in article 69-B Bis (CFF: Art. 69B Bis), eighth paragraph of this Code, for having definitively located in the case of presumption of having unduly transmitted tax losses referred to in said article. When the undue transfer of tax losses is a consequence of the assumption referred to in section III of the aforementioned article, the partners or shareholders of the company that acquired and unduly reduced the tax losses shall also be held responsible for solidarity, provided that due to the restructuring , spin-off or merger of companies, or, in exchange for partners or shareholders, the company ceases to be part of the group to which it belonged.
The responsibility for solidarity referred to in the preceding paragraph shall be calculated by multiplying the percentage of participation that the partner or shareholder has had in the subscribed capital stock at the time of the causation, for the omitted contribution, in the part that cannot be covered with the company´s assets.
The responsibility referred to in this section will only be applicable to partners or shareholders who have or have had effective control of the company, with respect to the contributions that would have been made in relation to the activities carried out by the company when they had such quality.
Effective control shall be understood as the ability of a person or group of people to carry out any of the following acts:
Impose decisions in the general meetings of shareholders, partners, or equivalent bodies, or appoint or dismiss the majority of directors, administrators or their equivalent, of a legal entity.
Maintain ownership of rights to exercise the vote in respect of more than fifty percent of the social capital of a legal entity.
Direct the administration, strategy or main policies of a legal entity, whether through the ownership of securities, by contract or by any other means.
Companies that, having to register their partners or shareholders in the register or book of shares or social parties, register individuals or legal entities that do not prove that they have withheld and paid, in the event that this is the case, the income tax caused by the transferor of such shares or social parties, or having received a copy of the respective dictum and, where appropriate, a copy of the declaration stating the payment of the corresponding tax.
The spin-off companies, for the contributions caused in relation to the transfer of the assets, liabilities and capital transmitted by the split, as well as for the contributions caused by the latter prior to the spin-off, without the liability exceeding the value of the capital of each of them at the time of the spin-off.
Companies resident in Mexico or residents abroad that have a permanent establishment in the country, for the tax that is caused by the granting of the temporary use or enjoyment of goods and for maintaining inventories in national territory to be transformed or that already had been transformed in the terms of article 1 of the Asset Tax Law (Ley del Impuesto al Activo), up to the amount of said contribution.
People to whom residents abroad provide subordinate or independent personal services, when they are paid by residents abroad up to the amount of the tax caused.
The company that manages or the owners of the real estate related to the timeshare tourist service provided by residents abroad, when they are related parties under the terms of articles 90 and 179 of the Law on Income Tax (Ley del Impuesto sobre la Renta), up to the amount of the contributions that are omitted.
(Repealed).
The associates, with respect to the contributions that would have been made in relation to the activities carried out through the joint venture, when they had such quality, in the part of the tax interest that could not be guaranteed by the assets thereof, provided that the joint venture incurred in any of the cases referred to in subsections a), b), c), d), e), f), g), h) and i) of section X of this article, without the responsibility exceeds the contribution made to the joint venture during the period or date in question.
The executors or representatives of the succession, for the contributions that were caused or had to be paid during the period of their assignment.
The responsibility for solidarity will include its accessories, with the exception of fines. The provisions of this paragraph do not prevent those responsible for solidarity can be sanctioned for their own acts or omissions.
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law
