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ARTICLE  67:  TERM  IN  WHICH  THE  FACULTIES  ARE  EXTINGUISHED  TO  DETERMINE  OMITTED  CONTRIBUTIONS  OR  EXPLOITATIONS  AND  ITS  ACCESSORIES,  AS  WELL  AS  TO  IMPOSE  SANCTIONS  

The  faculties  of  the  tax  authorities  to  determine  the  omitted  contributions  or  exploitations  and  its  accessories,  as  well  as  to  impose  sanctions  for  infractions  of  the  tax  provisions,  are  extinguished  within  five  years  from  the  day  following  that  in  which:

The  period  referred  to  in  this  article  will  be  ten  years,  when  the  taxpayer  has  not  submitted  their  request  in  the  Federal  Taxpayer  Registration,  does  not  keep  their  accounting  records  or  do  not  keep  it  during  the  period  established  by  this  code,  as  well  as  for  the  periods  in  which  they  do  not  present  any  statement  of  the  exercise,  being  obliged  to  present  them,  or  is  not  presented  in  the  income  taxes  declaration  the  information  regarding  the  value  added  tax  or  the  special  tax  on  production  and  services  is  requested  in  said  declaration;  In  the  latter  case,  the  ten-year  term  shall  be  counted  from  the  day  following  that  on  which  the  aforementioned  declaration  should  have  been  submitted.  In  cases  where  the  taxpayer  subsequently  spontaneously  submits  the  omitted  declaration  and  when  it  is  not  required,  the  period  will  be  five  years,  without  in  any  case  this  period  of  five  years,  added  to  the  time  elapsed  between  the  date  on  the  that  the  omitted  declaration  must  have  been  submitted  and  the  date  on  which  it  was  submitted  spontaneously,  exceeds  ten  years.  For  the  purposes  of  this  article,  the  statements  of  the  year  do  not  include  those  of  provisional  payments.

In  the  cases  of  responsibility  for  solidarity  referred  to  in  article  26  sections  III,  X  and  XVII  of  this  Code  --613-Art.  26--,  the  period  will  be  five  years  after  the  fiscal  interest  guarantee  is  insufficient.

The  period  indicated  in  this  article  is  not  subject  to  interruption  and  will  only  be  suspended  when  they  exercises  the  faculties  of  verification  of  the  tax  authorities  referred  to  in  sections  II,  III,  IV  and  IX  of  article  42  of  this  Code  --615-Art.  42--;  when  an  administrative  appeal  or  trial  is  brought;  or  when  the  tax  authorities  cannot  initiate  the  exercise  of  their  faculties  of  verification  by  virtue  of  the  taxpayer  having  vacated  their  fiscal  address  --610-Art.  10--  without  having  submitted  the  corresponding  notice  change  or  incorrectly  indicated  its  tax  address.  In  these  last  two  cases,  the  calculation  of  the  expiration  period  will  be  restarted  from  the  date  on  which  the  taxpayer  is  located.  Likewise,  the  period  referred  to  in  this  article  will  be  suspended  in  cases  of  strike,  from  which  work  is  temporarily  suspended  and  until  the  end  of  the  strike  and  in  the  death  of  the  taxpayer,  until  the  legal  representative  of  the  succession.  Likewise,  the  period  referred  to  in  this  article  will  be  suspended,  with  respect  to  the  company  that,  having  the  status  of  an  integrator,  calculates  the  fiscal  result  integrated  in  the  terms  of  the  provisions  of  the  Law  on  Income  Tax  (Ley  del  Impuesto  sobre  la  Renta),  when  the  tax  authorities  exercise  their  faculties  of  verification  with  respect  to  any  of  the  companies  that  have  the  character  of  integrated  of  said  integrating  company.

The  expiration  period  that  is  suspended  on  the  occasion  of  the  exercise  of  the  faculties  of  verification  above-mentioned,  begins  with  the  notification  of  its  exercise  and  ends  when  the  final  resolution  is  notified  by  the  tax  authority  or  when  the  deadline  ends  established  by  Article  50  of  this  Code  --615-Art.  50--  to  issue  it.  If  the  resolution  is  not  issued,  it  will  be  understood  that  there  was  no  suspension.

In  any  case,  the  expiration  period  that  is  suspended  on  the  occasion  of  the  exercise  of  the  faculties  of  verification,  added  with  the  period  for  which  said  expiration  is  not  suspended,  may  not  exceed  ten  years.  In  the  case  of  home  visits,  review  of  the  accounting  in  the  offices  of  the  authorities  themselves  or  of  the  review  of  dictums,  the  expiration  period  that  is  suspended  due  to  the  exercise  of  the  faculties  of  verification,  added  with  the  period  for  which  it  is  not  suspends  said  expiration,  may  not  exceed  six  years  with  six  months  or  seven  years,  as  appropriate.

The  faculties  of  the  tax  authorities  to  investigate  facts  constituting  crimes  in  fiscal  matters,  shall  not  be  extinguished  according  to  this  article.

Taxpayers,  after  the  deadlines  referred  to  in  this  article,  may  request  that  the  faculties  to  declare  that  the  tax  authorities  have  been  extinguished.

The  terms  established  in  this  article  will  not  affect  the  implementation  of  the  agreements  reached  as  a  result  of  the  dispute  resolution  procedures  provided  for  in  the  treaties  to  avoid  double  taxation  of  which  Mexico  is  a  part  of.