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

ARTICLE  146:  PRESCRIPTION  OF  THE  TAX  CREDIT

The  tax  credit  is  extinguished  by  prescription  within  five  years.

The  term  of  the  prescription  begins  from  the  date  on  which  the  payment  could  be  legally  required  and  may  be  objected  as  an  exception  in  the  administrative  resources  or  through  the  administrative  contentious  trial.  The  term  so  that  the  prescription  is  consumed  is  interrupted  with  each  collection  management  that  the  creditor  notifies  or  makes  known  to  the  debtor  or  by  the  express  or  tacit  acknowledgment  of  the  latter  regarding  the  existence  of  the  credit.  Collection  management  is  considered  any  action  of  the  authority  within  the  administrative  procedure  of  execution,  provided  that  it  is  made  known  to  the  debtor.

When  the  administrative  procedure  of  execution  is  suspended  under  the  terms  of  article  144  of  this  Code  --626-Art.  144--,  the  prescription  period  will  also  be  suspended.

Likewise,  the  period  referred  to  in  this  article  will  be  suspended  when  the  taxpayer  had  vacated  their  fiscal  address  --610-Art.  10--  without  having  submitted  the  corresponding  change  notice  or  when  they  have  incorrectly  indicated  their  fiscal  address.

The  period  for  setting  the  prescription,  in  no  case,  including  when  it  has  been  interrupted,  may  exceed  ten  years  from  the  date  when  the  tax  credit  could  be  legally  required.  During  this  term,  the  periods  in  which  it  was  suspended  due  to  the  causes  set  forth  in  this  article  will  not  be  computed.

The  declaration  of  prescription  of  the  tax  credits  may  be  made  sua  sponte  by  the  collecting  authority  or  at  the  request  of  the  taxpayer.

The  terms  established  in  this  article  will  not  affect  the  implementation  of  the  agreements  reached  as  a  result  of  the  dispute  resolution  procedures  provided  for  in  the  treaties  to  avoid  double  taxation  of  which  Mexico  is  a  part  of.