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| titulo | ARTICLE 150: DILIGENCES FOR WHICH EXECUTION EXPENSES ARE CHARGED |
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| contenido | ARTICLE 150: DILIGENCES FOR WHICH EXECUTION EXPENSES ARE CHARGED When it is necessary to use the administrative procedure of execution to make a tax credit effective, individuals and legal entities will be obliged to pay 2% of the tax credit for execution costs, for each of the diligences indicated below:
When in the cases of the previous sections, 2% of the credit is less than $430.00, this amount will be charged instead of 2% of the credit. In no case the costs of execution, for each of the proceedings referred to in this article, excluding extraordinary expenses and contributions paid by the Federation to release any property that is subject to auction, may exceed $67,040.00. Likewise, shall be paid for execution costs, the extraordinary expenses incurred in connection with the administrative execution procedure, including those that derive from the embargoes indicated in articles 41, section II and 141, section V, of this Code --615-Art. 41-- --626-Art. 141--, which will include the transportation of the seized goods, appraisals, printing and publication of announcements and edicts, of investigations, inscriptions, cancellations, or requests for information, in the corresponding public record, those issued by the obtaining of the certificate of release of encumbrances, the fees of the depositaries and the experts, except when said depositories expressly waive the collection of such fees, those accrued by deed and the contributions that originate the transfer of ownership of real estate alienated or adjudicated in favor of the Federation in accordance with the provisions of article 191 of this Code --631-Art. 191--, and the contributions that are paid by the Federation to free of any encumbrance the assets that are subject to auction. The execution costs will be determined by the executing authority and must be paid together with the other tax credits unless the appeal for revocation is filed. The income collected from the execution expenses will be used to establish a revolving fund for collection costs, for programs of promotion with the general public of compliance with tax obligations, to finance the formation programs for tax officials, except that by law are intended for other purposes. The destination of this income will be regardless of the budget assigned by the federal tax authorities. When the tax authorities order the practice of an appraisal, and it is more than 10% of the value declared by the taxpayer, it must cover the cost of said appraisal. |
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