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contenido	ARTICLE 32 H: WHO MUST PRESENT AS PART OF THE STATEMENT OF THE FISCAL YEAR, INFORMATION ABOUT THEIR FISCAL SITUATION The taxpayers listed below must submit to the tax authorities, as part of the fiscal year statement, information on their tax situation, using the means and formats established by the general rules established by the Service Tax Administration (Servicio de Administración Tributaria). --618-Art. 83-- --618-Art. 84-- Those who pay taxes in terms of title II of the Law on Income Tax (Ley del Impuesto sobre la Renta), which in the last immediately preceding fiscal year declared have recorded in their normal statements cumulative income for purposes of the income tax equal to or greater than an amount equivalent to $815,009,360.00, as well as those that at the close of the previous fiscal year have shares placed among the large public investor, in the stock market and that are not in any other case indicated in this article. The amount of the quantity established in the previous paragraph will be updated in the month of January of each year, with the update factor corresponding to the period from the month of December of the penultimate year to the month of December of last year immediately preceding in which the calculation is made, in accordance with the procedure referred to in article 17-A of this Code. --610-Art. 17A-- Commercial companies that belong to the optional fiscal regime for groups of companies under the terms of Chapter VI, title II of the Law on Income Tax (Ley del Impuesto sobre la Renta). The parastatal entities of the federal public administration. Legal entities residing abroad that have a permanent establishment in the country, only for the activities that they develop in said establishments. Any legal entity resident in Mexico, regarding the operations carried out with residents abroad.
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ARTICLE 32 H: WHO MUST PRESENT AS PART OF THE STATEMENT OF THE FISCAL YEAR, INFORMATION ABOUT THEIR FISCAL SITUATION

The taxpayers listed below must submit to the tax authorities, as part of the fiscal year statement, information on their tax situation, using the means and formats established by the general rules established by the Service Tax Administration (Servicio de Administración Tributaria). --618-Art. 83-- --618-Art. 84--

Those who pay taxes in terms of title II of the Law on Income Tax (Ley del Impuesto sobre la Renta), which in the last immediately preceding fiscal year declared have recorded in their normal statements cumulative income for purposes of the income tax equal to or greater than an amount equivalent to $815,009,360.00, as well as those that at the close of the previous fiscal year have shares placed among the large public investor, in the stock market and that are not in any other case indicated in this article.

The amount of the quantity established in the previous paragraph will be updated in the month of January of each year, with the update factor corresponding to the period from the month of December of the penultimate year to the month of December of last year immediately preceding in which the calculation is made, in accordance with the procedure referred to in article 17-A of this Code. --610-Art. 17A--

Commercial companies that belong to the optional fiscal regime for groups of companies under the terms of Chapter VI, title II of the Law on Income Tax (Ley del Impuesto sobre la Renta).

The parastatal entities of the federal public administration.

Legal entities residing abroad that have a permanent establishment in the country, only for the activities that they develop in said establishments.

Any legal entity resident in Mexico, regarding the operations carried out with residents abroad.

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