ARTICLE 27: TRANSITORIES OF JUNE 1st, 2018

First. This Decree will enter into force the day after its publication in the Official Journal of the Federation (Diario Oficial de la Federación), with the exceptions provided in the following transitory.

Second. The amendments to articles 28, section I; 81, section XXV; 82, section XXV; the repeal of article 111, section VII, and the addition of article 111 Bis, of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 28) (CFF: Art. 81) (CFF: Art. 82) (CFF: Art. 111 Bis), will enter into force 30 days after the publication of this Decree in the Official Journal of the Federation (Diario Oficial de la Federación).

Third. Obligations derived from the amendment to article 28, section I, section B of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 28), they must be fulfilled once the authorizations issued by the Service Tax Administration (Servicio de Administración Tributaria) take effect in terms of said provision. For such purposes, the Service Tax Administration (Servicio de Administración Tributaria) will announce on its website the moment in which the aforementioned authorizations take effect. The general rules referred to in the aforementioned provision must be issued no later than 90 days after the publication of this Decree in the Official Journal of the Federation (Diario Oficial de la Federación).

For the purpose of issuing the rules regarding volumetric controls and dictums issued by the test laboratories or trials referred to in article 28, section I, section B, second paragraph of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 28), the Service Tax Administration (Servicio de Administración Tributaria) must coordinate with the Energy Regulatory Commission (Comisión Reguladora de Energía).

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Fifth. For the purposes of the provisions of article 22 of the current Law on Income Tax (Ley del Impuesto sobre la Renta) or of the correlative articles in the laws in force prior to said law, the taxpayers who were in accordance with section VIII of the second article of the transitory provisions of the Decree which are amend, added, and repeal various provisions of the Law on Income Tax (Ley del Impuesto sobre la Renta), the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), the Federal Fiscal Code (Código Fiscal de la Federación) and the Federal Budget and Fiscal Responsibility Law (Ley Federal de Presupuesto y Responsabilidad Hacendaria), published in the Official Journal of the Federation (Diario Oficial de la Federación) on November 18, 2015, should consider in the determination of the proven cost of acquiring shares that are disposed of, the amount of tax losses they have considered in the determination of the credit referred to the aforementioned fraction VIII.