ARTICLE 92: HOW THE SECRETARY OF FINANCE AND PUBLIC CREDIT WILL PROCEED WHEN IT HAS THE CHARACTER OF VICTIM OR OFFENDED IN A CRIMINAL PROCEEDINGS

The Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) will proceed as the character of victim or offended in a criminal proceedings and trials related to crimes provided for in this Code. Tax attorneys may act as legal advisors within these procedures.

In order to proceed criminally for the tax offenses provided for in this Chapter, it will be necessary for the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) to:

In other cases not provided for in the previous sections (CFF: Art. 103) (CFF: Art. 107) (CFF: Art. 113) (CFF: Art. 114A) (CFF: Art. 114B) (CFF: Art. 115 bis) the denunciation of the facts before the Federal Public Ministry (Ministerio Público Federal) will suffice. (CFF: Art. 93)

The processes for the tax offenses referred to in the three sections of this article will be dismissed upon request of the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público), when the defendants pay the contributions originated by the imputed facts, the sanctions and the respective surcharges, or these tax credits are guaranteed to the satisfaction of the Ministry itself (CFF: Art. 141). The previous request will be made at its discretion, before the Federal Public Ministry (Ministerio Público Federal) and the legal advisor make the closing statement, and it will take effect with respect to the people to which it refers.

The Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público), in order to formulate the corresponding procedural requirement before the Public Ministry, may obtain the necessary data to document events likely to constitute tax offenses.

In tax crimes where the filing of charges or declaration of losses is necessary and the loss is quantifiable, the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) will make the corresponding quantification in the declaration itself or complaint. The said quantification will only take effect in the criminal procedure. To grant provisional release, except in the case of serious offenses provided for in this Code (CFF: Art. 101), for the purposes of those provided for in article 194 of the Federal Code of Criminal Procedures (Código Federal de Procedimientos Penales), the amount of the guarantee established by the judicial authority shall include, where appropriate, the sum of the aforementioned quantification and the contributions due, including updating and surcharges that the tax authority would have determined at the date the provisional release was promoted. The guarantee granted under the terms of this paragraph does not replace the guarantee of fiscal interest.

When deciding on precautionary measures, the competent authority shall take as a basis the above quantification, adding the update and surcharges determined by the tax authority on the date the order is ordered. In the event that the accused does not have sufficient assets to satisfy the precautionary order, the judge will establish in all cases a precautionary measure consisting of an economic guarantee for the same amount that would correspond to the precautionary order. In the event that the defendant has been imposed as a precautionary measure an economic guarantee and, if it is cited to appear before the judge and fails to meet the appointment, the guarantor will be required to present the accused within a period not exceeding eight days , warned, the guarantor and the accused, that if they do not do it or do not justify the absence, it will be effective in favor of the federal tax authorities.

For the purposes of the sentence to repair the damage, the competent authority must consider the quantification referred to in this article, including the update and the surcharges that the tax authority has determined at the date on which said sentence is issued.

In the event that the accused has paid the entire tax interest to the satisfaction of Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público), the judicial authority, at the request of the accused, may consider said payment for the purpose of determining precautionary measures, the imposition, or modification of the precautionary measures.

Products, articles, and any other goods are considered merchandise, even if the laws consider them inalienable or irreducible to private property.

To fix the prison sentence that corresponds to tax offenses according to the minimum and maximum limits of the total amount that constitute the damage, when it can be determined, it will be in accordance with what is established at the time of carrying out the criminal conduct.