ARTICLE 69 A: ASSISTANCE TO FOREIGN TAX AUTHORITIES

The tax authorities will assist in the collection of taxes and its accessories required by foreign states in terms of their respective laws, when the foreign tax authorities request it, under the terms of the international treaties to which Mexico is a part of, provided there is reciprocity. For these purposes, the limitation periods for foreign tax credits and for expiration, as well as updating, surcharges, and sanctions, shall be governed by the tax laws of the requesting foreign state.

In the event that the tax and its accessories referred to in this article are paid in national currency, the exchange rate in effect at the time the payment is made will apply.