ARTICLE 141: WAYS IN WHICH THE FISCAL INTEREST CAN BE GUARANTEED

Taxpayers may guarantee the tax interest, when any of the cases provided for in articles 74 and 142 of this Code (CFF: Art. 74) (CFF: Art. 142), in any of the following ways:

For tax purposes, in the event that the bond policy is displayed in a digital document, it must contain the advanced electronic signature or digital stamp (CFF: Art. 17E) of the bonding company.

The guarantee must include, in addition to the updated contributions due, the accessories caused, as well as those caused in the twelve months following their granting. At the end of this period and as long as the credit is not covered, its amount must be updated every year and the guarantee extended to cover the updated credit and the amount of surcharges, including those corresponding to the following twelve months.

The regulations of this Code will establish the requirements that the guarantees must meet. The tax authority will ensure that they are enough at the time of acceptance and later and, if they are not, will require its extension. In cases where taxpayers, at the request of the tax authority, do not carry out the extension or replacement of sufficient guarantee, it will proceed to the attach or seizure of other assets to guarantee the tax interest.

In no case may the tax authorities waive the granting of the guarantee.

The guarantee must be constituted within thirty days following that in which it takes effect the notification made by the corresponding tax authority of the resolution on which the fiscal interest should be guaranteed, except in cases where a different period is indicated in others precepts of this Code.

In accordance with article 135 of the Protection Law (Ley de Amparo), in the case of lawsuits of protection that are requested against the collection of contributions and exploitations, by the causes directly obligated to their payment, the tax interest must be secured by depositing the amounts that correspond to the Treasury of the Federation (Tesorería de la Federación) or the corresponding Federative Entity or Municipality.

In cases where, in accordance with the Federal Law of Contentious Administrative Procedure (Ley Federal de Procedimiento Contencioso Administrativo) or, where appropriate, the Protection Law (Ley de Amparo), is requested before the Federal Tribunal of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa) or before the competent court, the suspension against acts related to determination of, settlement, execution, or collection of contributions, exploitations, and other credits of a fiscal nature, the tax interest shall be guaranteed before the exacting authority by any means provided in this Code.

For the purposes of the preceding paragraph, the Federal Tribunal of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa) will not require the deposit in the case of the collection of amounts that, in the judgement of the Magistrate or Chamber that should know about the suspension, exceed the possibility of the applicant thereof, when a guarantee has been previously established before the exacting authority, or in the case of people other than the causes directly obligated to pay; In the latter case, the fiscal interest will be secured in the terms indicated in the first two paragraphs of this article.