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titulo	ARTICLE 29 A: REQUIREMENTS TO BE CONTAIN IN THE DIGITAL TAX RECEIPTS
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contenido	ARTICLE 29 A: REQUIREMENTS TO BE CONTAIN IN THE DIGITAL TAX RECEIPTS The digital tax receipts referred to in article 29 of this Code --613-Art. 29--, must contain the following requirements: --619-Art. 109-- The code of the federal registry of taxpayers from whom it issues them and the tax regime in which they are taxed according to the Law on Income Tax (Ley del Impuesto sobre la Renta). In the case of taxpayers who have more than one place or establishment, the address of the place or establishment where the tax receipts are issued must be indicated. The folio number and the digital stamp --611-Art. 17E-- of the Service Tax Administration (Servicio de Administración Tributaria) referred to in section IV, subsections b) and c) of Article 29 of this Code --613-Art. 29--, as well as the digital stamp of the taxpayer that issues it. The place and date of issue. The code of the federal taxpayer registration of the person in favor of whom it is issued. When the federal taxpayer registration code referred to in this section is not available, the generic code established by the Service Tax Administration (Servicio de Administración Tributaria) shall be indicated by means of general rules. In the case of tax receipts that are used to request the refund of the value-added tax to foreign tourists or that cover sales made to international passengers that leave the country by aerial, land or sea, as well as sales in authorized establishments for the exhibition and sales of foreign or national merchandise to passengers arriving in the country in international airports, together with the generic code established for this purpose by the Service Tax Administration (Servicio de Administración Tributaria) by means of general rules, must contain the tourist or passenger identification data, of the means of transportation in which it leaves or arrives in the country, as the case may be, in addition to complying with the requirements set forth by the Service Tax Administration (Servicio de Administración Tributaria) through general rules. The quantity, unit of measure and class of the goods or merchandise or description or of the service or of the use or enjoyment that they cover. The vouchers issued in the cases indicated below, must additionally comply with what is specified in each case: Those who are issued to individuals who meet their tax obligations through the coordinator, who have chosen to pay the tax individually in accordance with the provisions of article 73, fifth paragraph of the Law on Income Tax (Ley del Impuesto sobre la Renta), must identify the vehicle that corresponds to them. Those who cover deductible donations in terms of the Law on Income Tax (Ley del Impuesto sobre la Renta), must expressly state such situation and contain the number and date of the official record of the authorization to receive said donations or, where appropriate, of the official letter corresponding the renewal. When they cover assets that have been previously deducted, for the purposes of income tax, it will be indicated that the donation is not deductible. Those that are issued for obtaining income from leasing and in general for granting the temporary use or enjoyment of real estate, must contain the property account number of the property in question or, where appropriate, the identification data of the certificate of non-amortizable real estate participation. Those issued by taxpayers subject to the special tax on production and services that alienate tobacco manufactured in accordance with the provisions of article 19, section II, last paragraph of Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), must specify the total weight of tobacco contained in manufactured tobacco alienated or, where appropriate, the amount of alienated cigarettes. Those issued by manufacturers, assemblers, marketers and importers of automobiles in a definitive way whose destination is to belong in national territory for circulation or marketing, must contain the vehicle identification number and the vehicle code corresponding to the automobile. The value of the alienated vehicle must be expressed in the corresponding receipt in national currency. For the purposes of this section, the definition of automobile defined in Article 5 of the Federal Tax Rates on Motor Vehicles (Ley Federal del Impuesto sobre Automóviles Nuevos) is understood. When the goods or merchandise cannot be identified individually, the express indication of such situation will be made. The unit value submitted in number. The receipt issued in the cases indicated below, must additionally comply with what is specified in each case: Those issued by taxpayers who alienate graduated optical lenses must separate the corresponding amount for said concept. Those who issue the taxpayers who provide the school transportation service, must separate the amount corresponding to that concept. Those related to the operations that resulted in the issuance of the documents pending collection in accordance with the provisions of Article 1-C, section III of the Value Added Tax Law (Ley del Impuesto al Valor Agregado), must record the amount actually paid by the debtor when the acquirers have granted discounts, rebates or bonuses. The total amount submitted in number or letter, according to the following: When the consideration is paid in a single exhibition, at the time the digital tax receipt is issued online corresponding to the operation in question, said situation will be expressly indicated, the total amount of the operation will also be indicated and, when so proceed, the amount of taxes transferred broken down in each of the corresponding tax rates and, where appropriate, the amount of taxes withheld. Taxpayers who carry out the operations referred to in articles 2-A of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) --278-Art. 2A--; 19, section II of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), and 11, third paragraph of the Federal Tax Rates on Motor Vehicles (Ley Federal del Impuesto sobre Automóviles Nuevos), will not transfer the tax expressly and separately, except in the case of alienation of goods to referred to in Article 2, section I, subsections A), D, F), G), I) and J) of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), when the acquirer is, in turn, a taxpayer of this tax for such goods and so request. In the case of taxpayers who provide personal services, each payment they receive for the provision of services will be considered as a single exhibition and not as a partiality. When the consideration is not paid in a single exhibition, a digital tax receipt online will be issued for the total value of the operation at the time it is carried out and a digital tax receipt online will be issued for each of the payments that they are subsequently received, in the terms established by the Service Tax Administration (Servicio de Administración Tributaria) by means of general rules, which must indicate the folio of the digital tax receipt online issued for the total of the operation, also indicating the total value of the operation, and the amount of withheld taxes, as well as of the transferred taxes, breaking down each of the corresponding tax rates, with the exceptions specified in the preceding paragraph. Indicate the way in which the payment was made, whether in cash, electronic funds transfers, nominative checks or debit, credit, service cards or the so-called electronic wallets authorized by the Service Tax Administration (Servicio de Administración Tributaria). In the case of import merchandise: --309-Regla 1.6.24-- The number and date of the customs document, in the case of first-hand sales. In imports made in favor of a third party, the number and date of the customs document, the concepts and amounts paid by the taxpayer directly to the foreign supplier and the amounts of the contributions paid for the importation. The contents of the tax provisions, which are required and made known by the Service Tax Administration (Servicio de Administración Tributaria) through general rules. The digital tax receipts online that are generated for the purpose of protecting the withholding of taxes must contain the requirements determined by the Service Tax Administration (Servicio de Administración Tributaria) by means of general rules. The amounts that are covered in the tax receipts that do not meet any requirement of those established in this provision or in article 29 of this Code --613-Art. 29--, as the case may be, or when the data contained therein is expressed differently than indicated by the tax provisions, may not be deducted or accredited fiscally. Digital tax receipts online may only be canceled when the person in favor of whom they are issued accepts their cancellation. The Service Tax Administration (Servicio de Administración Tributaria), by means of general rules, will establish the manner and means in which such acceptance must be expressed.
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ARTICLE 29 A: REQUIREMENTS TO BE CONTAIN IN THE DIGITAL TAX RECEIPTS

The digital tax receipts referred to in article 29 of this Code --613-Art. 29--, must contain the following requirements: --619-Art. 109--

The code of the federal registry of taxpayers from whom it issues them and the tax regime in which they are taxed according to the Law on Income Tax (Ley del Impuesto sobre la Renta). In the case of taxpayers who have more than one place or establishment, the address of the place or establishment where the tax receipts are issued must be indicated.

The folio number and the digital stamp --611-Art. 17E-- of the Service Tax Administration (Servicio de Administración Tributaria) referred to in section IV, subsections b) and c) of Article 29 of this Code --613-Art. 29--, as well as the digital stamp of the taxpayer that issues it.

The place and date of issue.

The code of the federal taxpayer registration of the person in favor of whom it is issued.

When the federal taxpayer registration code referred to in this section is not available, the generic code established by the Service Tax Administration (Servicio de Administración Tributaria) shall be indicated by means of general rules. In the case of tax receipts that are used to request the refund of the value-added tax to foreign tourists or that cover sales made to international passengers that leave the country by aerial, land or sea, as well as sales in authorized establishments for the exhibition and sales of foreign or national merchandise to passengers arriving in the country in international airports, together with the generic code established for this purpose by the Service Tax Administration (Servicio de Administración Tributaria) by means of general rules, must contain the tourist or passenger identification data, of the means of transportation in which it leaves or arrives in the country, as the case may be, in addition to complying with the requirements set forth by the Service Tax Administration (Servicio de Administración Tributaria) through general rules.

The quantity, unit of measure and class of the goods or merchandise or description or of the service or of the use or enjoyment that they cover.

The vouchers issued in the cases indicated below, must additionally comply with what is specified in each case:

Those who are issued to individuals who meet their tax obligations through the coordinator, who have chosen to pay the tax individually in accordance with the provisions of article 73, fifth paragraph of the Law on Income Tax (Ley del Impuesto sobre la Renta), must identify the vehicle that corresponds to them.

Those who cover deductible donations in terms of the Law on Income Tax (Ley del Impuesto sobre la Renta), must expressly state such situation and contain the number and date of the official record of the authorization to receive said donations or, where appropriate, of the official letter corresponding the renewal. When they cover assets that have been previously deducted, for the purposes of income tax, it will be indicated that the donation is not deductible.

Those that are issued for obtaining income from leasing and in general for granting the temporary use or enjoyment of real estate, must contain the property account number of the property in question or, where appropriate, the identification data of the certificate of non-amortizable real estate participation.

Those issued by taxpayers subject to the special tax on production and services that alienate tobacco manufactured in accordance with the provisions of article 19, section II, last paragraph of Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), must specify the total weight of tobacco contained in manufactured tobacco alienated or, where appropriate, the amount of alienated cigarettes.

Those issued by manufacturers, assemblers, marketers and importers of automobiles in a definitive way whose destination is to belong in national territory for circulation or marketing, must contain the vehicle identification number and the vehicle code corresponding to the automobile.

The value of the alienated vehicle must be expressed in the corresponding receipt in national currency.

For the purposes of this section, the definition of automobile defined in Article 5 of the Federal Tax Rates on Motor Vehicles (Ley Federal del Impuesto sobre Automóviles Nuevos) is understood.

When the goods or merchandise cannot be identified individually, the express indication of such situation will be made.

The unit value submitted in number.

The receipt issued in the cases indicated below, must additionally comply with what is specified in each case:

Those issued by taxpayers who alienate graduated optical lenses must separate the corresponding amount for said concept.

Those who issue the taxpayers who provide the school transportation service, must separate the amount corresponding to that concept.

Those related to the operations that resulted in the issuance of the documents pending collection in accordance with the provisions of Article 1-C, section III of the Value Added Tax Law (Ley del Impuesto al Valor Agregado), must record the amount actually paid by the debtor when the acquirers have granted discounts, rebates or bonuses.

The total amount submitted in number or letter, according to the following:

When the consideration is paid in a single exhibition, at the time the digital tax receipt is issued online corresponding to the operation in question, said situation will be expressly indicated, the total amount of the operation will also be indicated and, when so proceed, the amount of taxes transferred broken down in each of the corresponding tax rates and, where appropriate, the amount of taxes withheld.

Taxpayers who carry out the operations referred to in articles 2-A of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) --278-Art. 2A--; 19, section II of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), and 11, third paragraph of the Federal Tax Rates on Motor Vehicles (Ley Federal del Impuesto sobre Automóviles Nuevos), will not transfer the tax expressly and separately, except in the case of alienation of goods to referred to in Article 2, section I, subsections A), D, F), G), I) and J) of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), when the acquirer is, in turn, a taxpayer of this tax for such goods and so request.

In the case of taxpayers who provide personal services, each payment they receive for the provision of services will be considered as a single exhibition and not as a partiality.

When the consideration is not paid in a single exhibition, a digital tax receipt online will be issued for the total value of the operation at the time it is carried out and a digital tax receipt online will be issued for each of the payments that they are subsequently received, in the terms established by the Service Tax Administration (Servicio de Administración Tributaria) by means of general rules, which must indicate the folio of the digital tax receipt online issued for the total of the operation, also indicating the total value of the operation, and the amount of withheld taxes, as well as of the transferred taxes, breaking down each of the corresponding tax rates, with the exceptions specified in the preceding paragraph.

Indicate the way in which the payment was made, whether in cash, electronic funds transfers, nominative checks or debit, credit, service cards or the so-called electronic wallets authorized by the Service Tax Administration (Servicio de Administración Tributaria).

In the case of import merchandise: --309-Regla 1.6.24--

The number and date of the customs document, in the case of first-hand sales.

In imports made in favor of a third party, the number and date of the customs document, the concepts and amounts paid by the taxpayer directly to the foreign supplier and the amounts of the contributions paid for the importation.

The contents of the tax provisions, which are required and made known by the Service Tax Administration (Servicio de Administración Tributaria) through general rules.

The digital tax receipts online that are generated for the purpose of protecting the withholding of taxes must contain the requirements determined by the Service Tax Administration (Servicio de Administración Tributaria) by means of general rules.

The amounts that are covered in the tax receipts that do not meet any requirement of those established in this provision or in article 29 of this Code --613-Art. 29--, as the case may be, or when the data contained therein is expressed differently than indicated by the tax provisions, may not be deducted or accredited fiscally.

Digital tax receipts online may only be canceled when the person in favor of whom they are issued accepts their cancellation.

The Service Tax Administration (Servicio de Administración Tributaria), by means of general rules, will establish the manner and means in which such acceptance must be expressed.

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