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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 143: PROCEDURE TO ENFORCE GUARANTEES

     

    The guarantees constituted to ensure the fiscal interest referred to in sections II, IV and V of article 141 of this Code (CFF: Art. 141), will be effective through the administrative procedure of execution.

    If the guarantee consists of depositing money in any financial entity or savings and loan cooperative, once the tax credit stands firm its application will be ordered by the tax authority.

    In the case of bail in favor of the Federation, granted to guarantee fiscal obligations in charge of third parties, upon becoming enforceable, the administrative procedure of execution will be applied in the following ways:

  • The executing authority will require payment to the bonding company, accompanying a copy of the documents that justify the guaranteed credit and its enforceability. To this end, the bonding company will designate, in each of the competition regions the Regional Chambers of the Federal Tribunal of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa), an attorney to receive payment requirements and the address for said purpose, and must inform of the changes that occur within fifteen days before the date on which it is intended to take effect. The aforementioned information will be incorporated into the respective bond policy and the changes will be provided to the executing authority.

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  • If no payment is made within the fifteen days following the date on which the notification of the requirement takes effect, the executing agency itself will order the credit institution or brokerage firm to keeps securities or bonds in deposit in which the bonding company has invested in technical reserves, which may be sold at market price, up to the amount necessary to cover the principal and accessories, which will be delivered in payment to the executing authority. The sale will be made on or off the stock market, according to the nature of the instruments or securities.

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    For these purposes, credit institutions and brokerage firms, which hold bonds or securities in deposit by the bonding company, must report said situation to the tax authority. In cases where credit institutions or brokerage firms fail to comply with the previous obligation, acceptance of bail policies to guarantee tax credits will be inadmissible.

     

    When they cease to act as depositors of the bail bonds institutions, they must notify said authorities and indicate the brokerage firm and credit institution to which they transferred the securities or bonds.

     

  • The executing authority shall inform the bonding company of the order addressed to credit institutions or brokerage firms, which may oppose the sale only by showing proof of payment of the amount established in the policy.

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    For the purposes of the preceding paragraph, if the bonding company exhibits proof of payment of the amount established in the policy plus its accessories, within the period established in subsection b) of this article, the tax authority shall order the credit institution or the brokerage firms, suspend the sale of bonds or securities.

    The guaranteed amounts must be paid updated for the period between the date on which the payment was due and the date on which said amounts are paid. Likewise, they will cause surcharges for indemnity to the federal tax authorities for lack of proper payment, which will be calculated on the guaranteed amounts updated for the aforementioned period, applying the rate that results from adding the applicable ones in each year for each of the months elapsed in the cited update period. The rate of surcharges for each of the months of the mentioned period will be the result of increasing by 50% to that established by Law annually by the Congress of the Union, and will be caused for each month or fraction that elapses after the payment must have been made and until it is made. The surcharges mentioned will be caused for up to five years.