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ARTICLE  144:  REQUIREMENTS  TO  SUSPEND  THE  EXECUTION  OF  AN  ADMINISTRATIVE  ACT

Administrative  acts  will  not  be  executed  when  the  fiscal  interest  is  guaranteed,  satisfying  the  legal  requirements.  Nor  will  the  act  that  determines  a  tax  credit  be  executed  until  the  term  of  thirty  days  following  the  date  on  which  its  notification  takes  effect,  or  fifteen  days,  in  the  case  of  the  determination  of  worker-employer  quotas  or  constitutive  capital  to  the  social  security  and  the  tax  credits  determined  by  the  Institute  of  the  National  Housing  Fund  for  Workers  (Instituto  del  Fondo  Nacional  de  la  Vivienda  para  los  Trabajadores).  If  at  the  latest  the  expiration  of  the  aforementioned  period,  the  challenge  that  has  been  attempted  is  proven  and  the  fiscal  interest  is  guaranteed  satisfying  the  legal  requirements,  the  administrative  procedure  of  execution  will  be  suspended.

When  the  taxpayer  has  filed  the  appeal  for  revocation  provided  for  in  this  Code  in  a  well  timely  manner,  the  appeals  for  nonconformity  provided  for  in  articles  294  of  the  Social  Security  Law  (Ley  del  Seguro  Social)  and  52  of  the  Institute  of  the  National  Housing  Fund  for  Workers  (Instituto  del  Fondo  Nacional  de  la  Vivienda  para  los  Trabajadores)  or,  where  appropriate,  the  dispute  resolution  procedure  provided  for  in  a  treaty  to  avoid  double  taxation  of  which  Mexico  is  a  part  of,  will  not  be  required  to  exhibit  the  corresponding  guarantee,  but,  where  appropriate,  until  any  of  the  means  of  defense  indicated  in  this  article.

For  the  purposes  of  the  preceding  paragraph,  the  taxpayer  will  have  a  period  of  ten  days  following  that  in  which  the  notification  of  the  resolution  that  falls  to  the  appeal  for  revocation  has  taken  effect;  to  the  appeals    of  nonconformity,  or  to  the  procedure  of  resolution  of  controversies  foreseen  in  some  of  the  treaties  to  avoid  the  double  taxation  of  which  Mexico  is  a  part  of,  to  pay  or  guarantee  the  fiscal  credits  in  terms  of  the  provisions  of  this  Code.

When  the  defense  measures  are  challenged  only  when  some  of  the  credits  determined  by  the  administrative  act,  whose  execution  was  suspended,  the  tax  credits  not  challenged  with  the  corresponding  surcharges  will  be  paid.

When  the  tax  interest  is  guaranteed,  the  taxpayer  shall  have  the  obligation  to  communicate  the  guarantee  in  writing  to  the  authority  that  notified  the  tax  credit.

If  only  certain  concepts  of  the  administrative  resolution  that  determined  the  tax  credit  are  contested,  the  individual  will  pay  the  consented  part  of  the  credit  and  the  corresponding  surcharges,  by  means  of  a  complementary  declaration  and  guarantee  the  controversial  part  and  its  surcharges.

In  the  case  of  the  previous  paragraph,  if  the  individual  does  not  present  a  complementary  declaration,  the  authority  will  demand  the  amount  corresponding  to  the  consented  party,  without  the  need  to  issue  another  resolution.  If  the  validity  of  the  challenge  decision  is  definitively  confirmed,  the  authority  will  proceed  to  demand  the  difference  not  covered,  with  the  surcharges  caused.

No  additional  guarantee  will  be  required  if  enough  administrative  assets  have  already  been  garnishment  in  the  administrative  execution  procedure  to  guarantee  the  tax  interest  or  when  the  taxpayer  declares  under  protest  of  telling  the  truth  that  they  are  the  only  ones  it  possesses.  In  the  event  that  the  authority  verifies  by  any  means  that  this  statement  is  false,  it  may  require  additional  guarantee,  without  prejudice  to  the  corresponding  sanctions.  In  any  case,  the  provisions  of  the  second  paragraph  of  article  141  of  this  Code  shall  be  observed.  --626-Art.  141--

The  execution  of  the  act  that  determines  a  tax  credit  will  also  be  suspended  when  the  competent  courts  notify  the  tax  authorities  of  a  commercial  insolvency  ruling  issued  in  terms  of  the  law  of  the  matter  and  provided  that  the  corresponding  claim  had  been  previously  notified  to  said  authorities.  .

The  tax  indicated  in  the  previous  paragraph  may  be  included  in  the  remission  referred  to  in  article  146-B  of  this  ordinance.    --628-Art.  146B--

The  tax  authorities  will  continue  with  the  administrative  procedure  of  execution  in  order  to  obtain  the  payment  of  the  tax  credit,  when  in  the  judicial  procedure  of  commercial  insolvency  an  agreement  has  been  concluded  establishing  the  payment  of  the  tax  credits  and  these  are  not  paid  within  the  following  five  days  upon  the  conclusion  of  said  agreement  or  when  payment  is  not  complied  with  the  priority  established  in  this  Code.  Likewise,  the  tax  authorities  may  continue  with  said  procedure  when  the  bankruptcy  stage  begins  in  the  commercial  insolvency  procedure  under  the  terms  of  the  corresponding  law.