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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.35

    • ARTICLE 40: ENFORCEMENT MEASURES

     

    The tax authorities may use enforcement measures indicated below, when the taxpayers, those responsible for solidarity or third parties related to them, prevent in any way or by any means the beginning or development of their faculties, strictly observing the following order:

  • Request the help of the public force.

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    For the purposes of this section, law enforcement or police must expeditiously provide the support requested by the tax authority.

     

    The support referred to in the previous paragraph will consist of carrying out the necessary actions so that the tax authorities enter the fiscal address, establishments, branches, offices, premises, fixed or semi-fixed positions, places where the merchandise are stored and in general any premises or establishment that the taxpayers use for the performance of its activities, as well as in providing the necessary security to the acting personnel, and will be requested in terms of the regulations that regulate the public safety of the Federation, of the federative entities or of the municipalities or, where appropriate, in accordance with the administrative collaboration agreements they have entered into with the Federation.

     

  • Impose the corresponding fine in the terms of this Code.

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  • To practice the precautionary assurance of the assets or the negotiation of the taxpayer or the responsible for solidarity, regarding the acts, requests for information or documentation requirements addressed to them, in accordance with the provisions of article 40-A of this Code. (CFF: Art. 40A)

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  • Request the competent authority to proceed by disobedience or resistance, by the taxpayer, the responsible for solidarity or third party related to them, to a legitimate mandate of the competent authority.

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    The tax authorities shall not apply the enforcement measure provided for in section I, when the taxpayers, those responsible for solidarity or third parties related to them, do not respond to the requests for information or the documentation requirements made by the tax authorities, or when attending them they do not provide the request; when they refuse to provide the accounting records with which they accredit compliance with the tax provisions to which they are obliged, or when they destroy or alter it.

    No enforcement measures will be applied when taxpayers, those responsible for solidarity or third parties related to them, express in writing to the authority, that they are prevented from fully or partially attending the request made due to force majeure or fortuitous event, and accredit it by exhibiting the corresponding tests.