POST
GET
id_articulo	1297
idioma	en
print	true
SESSION
GLOBALS
id_articulo	1297
idioma	en
print	true
PATH	/usr/local/bin:/bin:/usr/bin
DOCUMENT_ROOT	/home/bado2026/public_html
REMOTE_ADDR	216.73.216.107
REMOTE_PORT	10258
SERVER_ADDR	15.235.14.85
SERVER_NAME	2026.bado.mx
SERVER_ADMIN	webmaster@2026.bado.mx
SERVER_PORT	443
REQUEST_SCHEME	https
REQUEST_URI	/articles/1297/codigo-fiscal-de-la-federacion/article-156-ter-how-the-tax-authority-will-proceed/imgv2/favicon.ico?print=true
REDIRECT_URL	/articles/1297/codigo-fiscal-de-la-federacion/article-156-ter-how-the-tax-authority-will-proceed/imgv2/favicon.ico
REDIRECT_QUERY_STRING	print=true
REDIRECT_REQUEST_METHOD	GET
HTTPS	on
REDIRECT_STATUS	200
X_SPDY	HTTP2
SSL_PROTOCOL	TLSv1.3
SSL_CIPHER	TLS_AES_256_GCM_SHA384
SSL_CIPHER_USEKEYSIZE	256
SSL_CIPHER_ALGKEYSIZE	256
SCRIPT_FILENAME	/home/bado2026/public_html/articulos.php
QUERY_STRING	id_articulo=1297&idioma=en&print=true
SCRIPT_URI	https://2026.bado.mx/articles/1297/codigo-fiscal-de-la-federacion/article-156-ter-how-the-tax-authority-will-proceed/imgv2/favicon.ico
SCRIPT_URL	/articles/1297/codigo-fiscal-de-la-federacion/article-156-ter-how-the-tax-authority-will-proceed/imgv2/favicon.ico
SCRIPT_NAME	/articulos.php
SERVER_PROTOCOL	HTTP/1.1
SERVER_SOFTWARE	LiteSpeed
REQUEST_METHOD	GET
X-LSCACHE	on
PHP_SELF	/articulos.php
REQUEST_TIME_FLOAT	1776525203.5527
REQUEST_TIME	1776525203
id_articulo	1297
idioma	en
print	true
titulo	ARTICLE 156 TER: HOW THE TAX AUTHORITY WILL PROCEED ONCE THE TAX CREDIT STAND FIRM
id_articulo	1297
id_ordenamiento	629
nombre_clave	Art. 156 ter
contenido	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. If the tax interest is guaranteed in any way other than those established in sections I and III of article 141 of this Code --626-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. If the tax interest is guaranteed in any of the forms established in sections I and III of article 141 of this Code --626-Art. 141--, the tax authority will proceed to enforce the guarantee. 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. 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. --628-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. --628-Art. 148--
nivel1
nivel2
nivel3
nivel4
esconde_banners	0
ordenamiento_padre_final	608
id_ordenamientos	608
id_padre	0
abreviatura
nombre_corto	CFF
nombre_front	Código Fiscal de la Federación
descripcion
id_viejo
orden	5
ocultar
COOKIES
SERVER
PATH	/usr/local/bin:/bin:/usr/bin
HTTP_ACCEPT	/
HTTP_ACCEPT_ENCODING	gzip, br, zstd, deflate
HTTP_HOST	2026.bado.mx
HTTP_USER_AGENT	Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)
HTTP_X_HTTPS	1
DOCUMENT_ROOT	/home/bado2026/public_html
REMOTE_ADDR	216.73.216.107
REMOTE_PORT	10258
SERVER_ADDR	15.235.14.85
SERVER_NAME	2026.bado.mx
SERVER_ADMIN	webmaster@2026.bado.mx
SERVER_PORT	443
REQUEST_SCHEME	https
REQUEST_URI	/articles/1297/codigo-fiscal-de-la-federacion/article-156-ter-how-the-tax-authority-will-proceed/imgv2/favicon.ico?print=true
REDIRECT_URL	/articles/1297/codigo-fiscal-de-la-federacion/article-156-ter-how-the-tax-authority-will-proceed/imgv2/favicon.ico
REDIRECT_QUERY_STRING	print=true
REDIRECT_REQUEST_METHOD	GET
HTTPS	on
REDIRECT_STATUS	200
X_SPDY	HTTP2
SSL_PROTOCOL	TLSv1.3
SSL_CIPHER	TLS_AES_256_GCM_SHA384
SSL_CIPHER_USEKEYSIZE	256
SSL_CIPHER_ALGKEYSIZE	256
SCRIPT_FILENAME	/home/bado2026/public_html/articulos.php
QUERY_STRING	id_articulo=1297&idioma=en&print=true
SCRIPT_URI	https://2026.bado.mx/articles/1297/codigo-fiscal-de-la-federacion/article-156-ter-how-the-tax-authority-will-proceed/imgv2/favicon.ico
SCRIPT_URL	/articles/1297/codigo-fiscal-de-la-federacion/article-156-ter-how-the-tax-authority-will-proceed/imgv2/favicon.ico
SCRIPT_NAME	/articulos.php
SERVER_PROTOCOL	HTTP/1.1
SERVER_SOFTWARE	LiteSpeed
REQUEST_METHOD	GET
X-LSCACHE	on
PHP_SELF	/articulos.php
REQUEST_TIME_FLOAT	1776525203.5527
REQUEST_TIME	1776525203
ENV

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.

If the tax interest is guaranteed in any way other than those established in sections I and III of article 141 of this Code --626-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.

If the tax interest is guaranteed in any of the forms established in sections I and III of article 141 of this Code --626-Art. 141--, the tax authority will proceed to enforce the guarantee.

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.

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. --628-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. --628-Art. 148--

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