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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 142: WHEN IT IS APPROPRIATE TO GUARANTEE THE FISCAL INTEREST

     

    The fiscal interest should be guaranteed when:

  • The suspension of the administrative procedure of execution is requested, even if such suspension is requested before the Federal Tribunal of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa) under the terms of the Ley Federal de Procedimiento Contencioso Administrativo (Ley Federal de Procedimiento Contencioso Administrativo).

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  • An extension is requested for the payment of tax credits or for them to be partially covered, if such facilities are granted individually. (CFF: Art. 66)

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  • The application of the product is requested under the terms of article 159 of this Code. (CFF: Art. 159)

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  • In the other cases that indicate this order and the fiscal laws.

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    No guarantee will be granted regarding execution costs, unless the fiscal interest is constituted solely by them.