ARTICLE 28: RULES TO BE OBSERVED BY PEOPLE OBLIGED TO CARRY OUT THEIR ACCOUNTING; DOCUMENTS THAT INTEGRATE IT

The people who, in accordance with the tax provisions, are obliged to keep their accounting, will be as follows:

Books, accounting systems and records, work papers, account statements, special accounts, books and social records, inventory control and valuation method, discs and tapes or any other actionable means of data storage, electronic equipment or tax registration systems and their respective records, in addition to the supporting documentation of the respective entries, as well as all documentation and information related to compliance with tax provisions, the one that proves their income and deductions, and that required by other laws; In the Regulations of this Code, the documentation and information with which this section must be complied with, and the additional elements that make up the accounting will be established.

In the case of people who manufacture, produce, process, transport, store, including storage for their own use, distribute or dispose of any type of hydrocarbon or oil, in addition to what is indicated in the previous section, they must have the equipment and software to carry out controls volumetric (CFF: Art. 81) (CFF: Art. 82)., As well as with dictums issued by a trail or laboratory test, which determine the type of hydrocarbon or oil, in question, and the octane rating in the case of gasoline. Volumetric controls of the products referred to in this paragraph are understood as the volume records, object of their operations, including their stocks, which will be part of the taxpayer's accounting.

The equipment and software to carry out the volumetric controls will be those authorized by the Service Tax Administration (Servicio de Administración Tributaria), which must be kept in operation at all times.

The taxpayers referred to in this section are obliged to ensure that the equipment and software to carry out volumetric controls operate correctly at all times. For this purpose, they must acquire said equipment and programs, obtain the certificates that prove their correct operation and function, as well as obtain the laboratory dictums indicated in the first paragraph of this section, with the people authorized by the Service Tax Administration (Servicio de Administración Tributaria) for such purposes.

The suppliers of equipment and programs to carry out volumetric controls or for the provision of the verification services of the correct operation and functioning of the computer equipment and programs, as well as the trail or laboratory testing to provide the services of issuing dictums of the merchandise specified in the first paragraph of this section, must have the authorization of the Service Tax Administration (Servicio de Administración Tributaria), in accordance with the general rules issued for this purpose.

The Service Tax Administration (Servicio de Administración Tributaria) will revoke the authorizations referred to in the preceding paragraphs, when in the cases provided for in the rules set forth in the preceding paragraph, it fails to comply with any of the obligations established in the respective authorization or in this Code.

The technical characteristics of the volumetric controls and the laboratory dictums referred to in this section must be issued in accordance with the general rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria), taking into account the Official Mexican Standards related to hydrocarbons and oil products issued by the Energy Regulatory Commission (Comisión Reguladora de Energía).