ARTICLE 58: COEFFICIENT THAT CAN BE APPLIED WHEN THE FISCAL UTILITY IS PRESUMPTIVELY DETERMINED

The tax authorities, to presumptively determine the tax utility of the taxpayers referred to in the Law on Income Tax (Ley del Impuesto sobre la Renta), may apply to the declared or presumptive gross income, the coefficient of 20% or the corresponding one in the case of any of the activities indicated below:

Commercial: Gasoline, oil, and other fuels of mineral origin.

Industrial: Palm and straw hats.

Commercial: Groceries with sale of grains, seeds and dried peppers, sugar, meats in their natural state; cereals and grains in general; natural milks, corn tortilla dough, bread; Lottery tickets and theaters.

Agricultural: Cereals and grains in general.

Cattle producers: Production of natural milks.

Commercial: Grocery with sale of wines and liqueur of national production; sausage, coffee for national consumption; sweets, candies, marshmallow and chocolates; vegetables, sherbet and ice cream, biscuits and pasta, beer and bottled soft drinks, ice, soaps and detergents, books, paper and stationery, confections, cotton cloth articles, sports articles; fur skin and leather, products obtained from the sea, lakes and rivers, chemical and pharmaceutical substances and products, candles and candlesticks; cement, lime and sand, explosives; hardware and paint stores; iron and steel, paints and varnishes, glass and other construction materials, tires and chambers, cars, trucks, spare parts and other items in the industry, with the exception of accessories.

Agricultural: Coffee for national consumption and vegetables.

Fishing: Products obtained from the sea, lakes, lagoons, and rivers.

Industrial: Dough for corn tortillas and bread of popular price.

Commercial: Shows in arenas, cinemas, and sports fields.

Industrial: Sugar, natural milks; vegetable oils; coffee for national consumption; maquila in nixtamal milling, wheat and rice milling; cookies and pasta; soaps and detergents; clothing, fabrics and cotton articles; sports articles; fur skins and skin; footwear of all kinds; explosives, weapons and ammunition; iron and steel; real estate construction; paint and varnishes, glass and other construction materials; ordinary wood furniture; rubber and resin extraction; candles and candlesticks; printing; lithography and binding.

Industrial: Salt exploitation and refining, extraction of fine wood, metals, and mining-metallurgical plants.

Commercial: Restaurants and funeral agencies.

Industrial: Sweets, chocolates, candies and chocolates, beer, alcohol, perfumes, essences, cosmetics and other toiletries; musical instruments, records and items in the field; jewelry and watches; paper and paper articles; polyethylene, natural or synthetic rubber artifacts; tires and cameras; cars, trucks, spare parts and other items in the industry.

Industrial: Fractionation and cement factories.

Commercial: Commission agents and granting of temporary use or enjoyment of real estate.

To obtain the fiscal result, the tax losses determined to decrease from previous years will be subtracted from the fiscal utility determined in accordance with the provisions of this article.