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    • Código Fiscal de la Federación
    • IV DE LAS INFRACCIONES Y DELITOS FISCALES
    • II DE LOS DELITOS FISCALES
  • ARTICLE 93: OBLIGATION TO REPORT POSSIBLE TAX OFFENSES

     

    When a tax authority is aware of the probable existence of a offense of those provided for in this Code and is prosecutable sua sponte, it will immediately inform the Federal Public Ministry (Ministerio Público Federal) for the legal effects that may proceed, providing the actions and evidence that may have been gathered.

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  • Regulations of Value Added Tax Law
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