ARTICLE 30 A: OBLIGATION OF TAXPAYERS WHO KEEP ACCOUNTING RECORDS USING ELECTRONIC RECORDS

Taxpayers who keep their accounting records or part of it using electronic records, must provide the tax authorities, when requested, in the processible media they use, information about their customers and suppliers, as well as that related to their accounting records that have in such media.

Taxpayers who only carry out operations with the general public will only have the obligation to provide information about their suppliers and that related to their accounting records.

People who provide the services that, through general rules determined by the Service Tax Administration (Servicio de Administración Tributaria), will be obliged to provide the said deconcentrated body with the information referred to in this article (CFF: Art. 81), relating it to the federal taxpayer registration code. The service providers will request from their users the data they require to form the aforementioned code, or the same when they already have it.

Decentralized bodies that provide social security services must provide the tax authorities, when requested, with information on their taxpayers, identifying them with the code of the federal taxpayer registration that corresponds to them.

The users of the aforementioned services, as well as the account holders of the credit institutions, must provide to the service providers or the mentioned institutions with the data required to comply with the obligation referred to in this article. (CFF: Art. 84C) (CFF: Art. 84D)