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    • Código Fiscal de la Federación
    • V DE LOS PROCEDIMIENTOS ADMINISTRATIVOS
    • III DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN
    • IV DEL REMATE
  • ARTICLE 180: PAYMENT METHOD AND AMOUNT OF THE BID

     

    In every bid, it must be offered in cash, at least enough to cover the tax interest; if this is exceeded by the base set for the auction, it will proceed under the terms of article 196 of this Code. (CFF: Art. 196)

    If the amount of the bid is less than the tax interest, the seized assets will be auctioned in cash.

    The taxation authority may alienate the seized assets in installments in the cases and conditions established by the regulations of this Code. In this case, the embargo will be released from the payment obligation.

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