ARTICLE 69: RESERVATION OF DECLARATIONS AND DATA PROVIDED

The official personnel that intervene in the various procedures related to the application of the tax provisions will be obliged to keep absolute reserve with regard to the declarations and data provided by the taxpayers or by third parties related to them, as well as those obtained in the exercise of the faculties of verification (CFF: Art. 87) (CFF: Art. 114B). Said reservation shall not include the cases indicated by the tax laws and those in which data must be provided to the officials responsible for the administration and defense of the federal tax interests, to the judicial authorities in criminal order processes or to the competent taxes that they know of alimony or in the case provided for in article 63 of this Code (CFF: Art. 63). Said reserve shall not include the information related to the taxpayers' firm tax credits, which the tax authorities provide to credit information companies that obtain authorization from the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) in accordance with the Law to Regulate Credit Information Companies (Ley para Regular las Sociedades de Información Crediticia), nor that provided for the purposes of the third party notification referred to in the last paragraph of article 134 of this Code (CFF: Art. 134), nor that provided to a taxpayer to verify the information contained in the digital tax receipts online that is intended to be deducted or accredited, issued in his / her name under the terms of this order.

The reservation referred to in the preceding paragraph shall not be applicable in the case of research on conduct provided for in article 400 Bis of the Federal Penal Code (Código Penal Federal), carried out by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) or when, for the purposes of article 26 of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), the authority requires exchanging information with the Federal Commission for Protection against Health Risks (Comisión Federal para la Protección contra Riesgos Sanitarios) of the Secretary of Health (Secretaría de Salud). Nor shall said reservation be applicable with respect to the requirements made by the Federal Economic Competition Commission (Comisión Federal de Competencia Económica) or the Federal Telecommunications Institute (Instituto Federal de Telecomunicaciones) for the purpose of calculating the amount of the sanctions referred to in Article 120 of the Federal Economic Competition Law (Ley Federal de Competencia Económica), when the economic agent has not provided information on their income to these bodies, or they consider that it was submitted incompletely or inaccurately.

Nor shall said reservation be applicable to the Unit for the Control of the Resources of Political Parties, the technical body of the General Council of the Federal Electoral Institute (Instituto Federal Electoral), under the terms established by paragraphs 3 and 4 of article 79 of the Federal Code of Electoral Institutions and Procedures (Código Federal de Instituciones y Procedimientos Electorales), nor to the Chamber of the Electoral Court of the Judicial Power of the Federation (Salas del Tribunal Electoral del Poder Judicial de la Federación) in contentious matters directly related to the control of the finances of the political parties. The information to be provided in the terms of this paragraph should only be used for the purposes that gave rise to the request for information.

When the fiscal authorities exercise the faculties referred to in article 215 of the Law on Income Tax (Ley del Impuesto sobre la Renta), the information related to the identity of the independent third parties in comparable operations and the information of the comparable used to motivate the resolution, may only be disclosed to the courts before which, where appropriate, the act of authority is challenged, without prejudice to the provisions of articles 46, section IV and 48, section VII of this Code. (CFF: Art. 46) (CFF: Art. 48)

Only by express agreement of the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) can the following data be published by groups of taxpayers: name, address, activity, total income, tax utility or value of their acts or activities and creditable or paid contributions.

By means of a valid international treaty to which Mexico is a part of that contains provisions for the reciprocal exchange of information, the information may be provided to foreign tax authorities. Such information may only be used for purposes other than prosecutors when so established by the treaty itself and authorized by the tax authorities.

Information on the participation of the workers in the profits of the companies contained in the database and institutional systems of the Service Tax Administration (Servicio de Administración Tributaria) may also be provided to the Secretary of Labor and Social Welfare (Secretaría del Trabajo y Previsión Social), under the terms and conditions that the deconcentrated body establishes for this purpose.

In addition to the cases provided for in the second paragraph, the reservation referred to in this provision shall not be applicable, in the case of research of conduct provided for in articles 139, 139 Quater, and 148 Bis of the Federal Penal Code (Código Penal Federal).

Similarly, the National Institute of Statistic and Geography (Instituto Nacional de Estadística y Geografía) may provide taxpayer information for the exercise of their faculties.

The information communicated to the National Institute of Statistic and Geography (Instituto Nacional de Estadística y Geografía) will be applicable to the provisions that the National Institute of Statistic and Geography (Instituto Nacional de Estadística y Geografía) determines regarding confidentiality of information, in terms of the Law of the National Statistical and Geographic Information System (Ley del Sistema Nacional de Información Estadística y Geográfica) and the Federal Law on Transparency and Access to Government Public Information (Ley Federal de Transparencia y Acceso a la Información Pública Gubernamental).

Only statistical information that the National Institute of Statistic and Geography (Instituto Nacional de Estadística y Geografía) obtains with the data referred to in this article may be publicized.

The reservation referred to in the first paragraph of this article is not applicable with respect to the name, denomination or company name and code of the federal taxpayer registration of those who are in the following cases:

The Service Tax Administration (Servicio de Administración Tributaria) will publish on its website the name, denomination or company name and code of the federal taxpayer registration of those located in any of the cases referred to in the preceding paragraph. Taxpayers who were dissatisfied with the publication of their data, may carry out the clarification procedure that the Service Tax Administration (Servicio de Administración Tributaria) determines by means of general rules, in which they can provide the evidence that their right suits them. The tax authority must resolve the procedure within three days, counting from the day after the corresponding request is received and, in case of clarifying said situation, the Service Tax Administration (Servicio de Administración Tributaria) will proceed to delete the corresponding published information.