ARTICLE 100: PRESCRIPTION OF THE CRIMINAL ACTION IN TAX OFFENSES

The right to formulate the complaint, declaration, and declaration of loss by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) precludes and, therefore, the criminal action is extinguished, in five years (CFF: Art. 12), which will be computed from the commission of the offense. This period will be continuous and in no case be interrupted.

Criminal action in the tax offenses shall prescribe within a period equal to the arithmetic medium of the custodial sentence indicated in this Code for the offense in question, but in no case shall it be less than five years.

With the exception of the provisions of articles 105 and 107, first paragraph, of the Federal Penal Code (Código Penal Federal), the criminal action in the tax offenses shall prescribe in accordance with the applicable rules provided by said Code.