mysqli_sql_exception: Unknown column 'print' in 'where clause'

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  --626-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:

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.

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.