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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 66 A: AUTHORIZATION FOR PAYMENT IN INSTALLMENTS, PARTIAL OR DEFERRED, OF OMITTED CONTRIBUTIONS AND ITS ACCESSORIES

     

    For the purposes of the authorization referred to in the previous article (CFF: Art. 66) it will be as follows:

  • In the case of authorization of payment in installments, the balance that will be used to calculate the installments will be the result of reducing the payment corresponding to the 20% indicated in section II of the previous article, of the total amount of the debt to which it makes reference said section.

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    The amount of each of the installments must be equal, and paid monthly and successively, for which the balance of the previous paragraph shall be use, the period chosen by the taxpayer in their request for payment authorization in installments and the payment will be taken as a basis monthly rate of surcharges for extension that includes updating according to the Federation Income Law (Ley de Ingresos de la Federación) in force on the date of the request for payment of installment payments in installments.

     

    When the amounts authorized to be paid in installments are not paid in a timely manner, the taxpayer shall be obliged to pay surcharges for late payments on the total amount of the updated uncovered biases, in accordance with articles 17-A and 21 of this Code (CFF: Art. 17A) (CFF: Art. 21), for the number of months or fraction of the month from the date the payment was due and until it is made.

     

  • In the case of authorization of payment in installments in a deferred manner, the amount that will be deferred will be the result of subtracting the payment corresponding to the 20% indicated in section II of the previous article, from the total amount of the debt referred to in said section.

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    The amount to be settled by the taxpayer, will be calculated by adding to the amount referred to in the previous paragraph, the amount that results from multiplying the surcharge rate per extension that includes updating according to the Federation Income Law (Ley de Ingresos de la Federación), effective on the date of the request for payment authorize in installments in a deferred manner, for the number of months, or fraction of the month elapsed since the date of the request for payment in installments in a deferred manner and up to the date indicated by the taxpayer to settle their debt and the amount to be deferred.

     

    The amount to settle the debt referred to in the previous paragraph must be covered in a single exhibition at the latest on the payment date specified by the taxpayer in its request for payment authorization in installments.

     

  • Once the request for payment authorization in installments is received, whether partial or deferred, of the omitted contributions and its accessories, the authority will require the guarantee of the tax interest in relation to 80% of the total amount of debt to which it is made reference in section II of article 66 of this Code (CFF: Art. 66), plus the amount that results from applying the surcharge rate for extension and for the requested period according to the provisions of sections I and II of this article.

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    The authority may grant the guarantee of fiscal interest in the cases indicated by Service Tax Administration (Servicio de Administración Tributaria) through general rules.

     

  • The authorization to pay in installments or in deferred form will be revoked when:

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  • The guarantee of the fiscal interest is not granted, disappears or is insufficient, in the cases that have not been granted, without the taxpayer giving a new guarantee or extending the one that is insufficient.

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  • The taxpayer is subject to a bankruptcy proceeding or is declared bankrupt.

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  • In the case of installment payment, the taxpayer does not comply in time and amount with three installment or, where appropriate, the last one.

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  • In the case of deferred payment, the period to make the payment expires and this is not made.

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    In the cases indicated in the preceding paragraphs, the tax authorities will require and make the balance enforceable through the administrative procedure of execution.

     

    The balance not covered in the installment payment will be updated and will cause surcharges, in accordance with the provisions of articles 17-A and 21 of this Code (CFF: Art. 17A) (CFF: Art. 21), from the date on which the last payment was made in accordance with the respective authorization.

     

  • Payments made during the term of the authorization must be applied to the oldest period, in the following order:

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  • Surcharges for extension.

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  • Past due surcharges.

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  • Accessories in the following order:

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  • Fines.

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  • Extraordinary expenses.

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  • Execution expenses

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  • Surcharges

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  • The compensation referred to in the seventh paragraph of article 21 of this Code. (CFF: Art. 21)

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  • Amount of the omitted contributions, referred to in subsection a) of section II of article 66 of this Code. (CFF: Art. 66)

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  • The authorization referred to in this article will not proceed in the case of:

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  • Contributions that had to be paid in the current calendar year or those that had to be paid in the six months prior to the month in which authorization is requested, except in cases of social security contributions.

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  • Contributions and exploitations caused by the import and export of goods or services.

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  • Contributions withheld, transferred, or collected.

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    The tax authority may determine and collect the balance of the differences resulting from the presentation of declarations, in which, without being entitled to payment in installments, taxpayers make improper use of said payment in installments, understood as improper use when it is requested to cover the contributions and exploitations that had to be paid due to the import and export of goods and services, contributions that had to be paid in the current calendar year or those that had to be paid in the previous six months, to the month in which request authorization, in the case of contributions withheld, transferred or collected; when the payment in installments proceeds, the corresponding authorization request is not presented within the terms established in the general rules established by the Service Tax Administration (Servicio de Administración Tributaria), and when said request is not submitted with all the requirements referred to in the article 66 of this Code . (CFF: Art. 66)

    During the period that the taxpayer is paying in installments in the terms of sections I and II of this article, the determined amounts will not be subject to updating, because the rate of extra charges for extension includes it, unless the taxpayer is located in a cause for revocation, or when they stop paying in time and any amount of the installments, assumptions in which it will be caused in accordance with the provisions of article 17-A of this Code (CFF: Art. 17A), from the date it had to make the last payment and until it is made.