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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 156 TER: HOW THE TAX AUTHORITY WILL PROCEED ONCE THE TAX CREDIT STAND FIRM

     

    In cases where the tax credit is firm, the tax authority shall proceed as follows:

  • If the tax authority has immobilized accounts in financial entities or savings and loan cooperatives, or investments and securities, and the taxpayer did not offer a form of guarantee of sufficient fiscal interest before the tax credit stands firm, the tax authority will order to the financial entity or cooperative society the transfer of resources up to the amount of the tax credit, or even for the amount in which the guarantee offered by the taxpayer does not cover it. The financial entity or the savings and loan cooperative must inform the tax authority, within three days after the transfer order, the amount transferred and accompany the proof that proves the transfer of the funds to the Treasury of the Federation (Tesorería de la Federación) or of the corresponding fiscal authority.

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  • If the tax interest is guaranteed in any way other than those established in sections I and III of article 141 of this Code (CFF: Art. 141), the tax authority will proceed to require the taxpayer to pay the tax credit within five days of the notification of the requirement. In case of not doing so, the tax authority may, interchangeably, make the guarantee offered effective, or proceed in the terms of the previous section, to transfer the respective resources. In this case, once the financial entity or the savings and loan cooperative shall inform the tax authority that it has transferred enough resources to cover the tax credit, the tax authority must proceed within a maximum period of three days to release the guarantee granted by the taxpayer.

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  • If the tax interest is guaranteed in any of the forms established in sections I and III of article 141 of this Code (CFF: Art. 141), the tax authority will proceed to enforce the guarantee.

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  • If the tax interest is not guaranteed, the tax authority may proceed with the transfer of resources under the terms of section I of this article.

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    In the cases indicated in this article, financial institutions or savings and loan cooperatives or investment and securities companies must inform the tax authority that they ordered the transfer of the amount transferred, no later than the third day following the date on which it is performed. The tax authority must notify the taxpayer of the transfer of the resources, in accordance with the applicable provisions, no later than the third day following the date on which said transfer was made known.

    If, upon transfer of the amount, the taxpayer considers that it is higher than the tax credit, it shall prove this fact before the tax authority with enough documentary evidence, so that said authority proceeds to the refund of the amount transferred in excess within a period not exceeding twenty days after the taxpayer is notified of the transfer of resources. If, in the judgment of the tax authority, the evidence is not enough, it will be notified within the aforementioned period, letting it know that it can enforce the corresponding revocation appeal, or, present administrative contentious proceedings.

    The federal tax authorities will be preferred to receive the transfer of funds from the immobilized accounts of the taxpayers for the payment of credits from income that the Federation should have received, in the same terms established in article 149 of this Code. (CFF: Art. 149)

    In the cases in which the federal tax authorities and the local tax authorities acting as federal authority, concurrently order against the same debtor the immobilization of funds or insurance based on the provisions of the previous article, the transfer of funds will be subject to the order that establishes article 148 of this Code. (CFF: Art. 148)