Enter your search here

ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.39

    • ARTICLE 11: TRANSITORY OF JUNE 28, 2006

     

    Sole.- This Decree shall enter into force on the day following its publication in the Official Journal of the Federation (Diario Oficial de la Federación).

    TRANSITIONAL PROVISIONS OF THE FEDERAL FISCAL CODE (CÓDIGO FISCAL DE LA FEDERACIÓN)

    SECOND ARTICLE. For the purposes of the provisions of the Federal Fiscal Code (Código Fiscal de la Federación), the following provisions shall apply:

  • Precautionary embargo that as of the date of entry into force of this decree, have been attached by the tax authority, for some reason provided by Article 145-A (CFF: Art. 145A) that is added, shall be considered, without the need for an administrative resolution to declare it, as an insurance on the property in question, and shall be subject to the provisions of the aforementioned Article 145-A of the Code (CFF: Art. 145A); the others will retain their nature as a precautionary embargo and will be subject to the provisions of Article 145 of the Code itself. (CFF: Art. 145)

    •  

  • The modifications contained in this Decree will be applicable to the processes that are currently being aired and in which the Public Ministry of the Federation has not yet formulated conclusions, when they are in the aforementioned assumptions.

    •  

  • When, due to the entry into force of this Decree, the notice of change of address must be submitted, individuals will only be required to present it, until any of the following assumptions are made:

    •  

  • The income tax declaration corresponding to the year 2006 is presented.

    •  

  • It is requested by the Service Tax Administration (Servicio de Administración Tributaria).

    •  

  • A notice is submitted to the Federal Taxpayer Registration for any other reason.

    •  

  • The information referred to in Article 32-B, section VIII (CFF: Art. 32B) which is added, must be submitted in February 2007, regarding the trust agreements in force in the fiscal year 2006.

    •  

  • For the purposes of the retribution that the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) must pay to the credit institutions, in the case of the reception and payment processing services of foreign trade contributions and other contributions that must be paid together with those, which they are carried out in banking modules located in the customs of the country or in the bank branches authorized for such purposes, until the treatment established in the second paragraph of section III of Article 32-B of the Code is adopted with respect to said payments (CFF: Art. 32B), the provisions in force will continue to apply until before the entry into force of this Decree.

    •  

  • The provisions of Articles 46, section IV, 46-A, 48, section VII and 52-A of the Code (CFF: Art. 46) (CFF: Art. 46A) (CFF: Art. 48) (CFF: Art. 52A), shall apply to the exercise of the faculties of verification that begin upon the entry into force of this Decree.

    •  

  • During the year of 2006, the tax authorities may continue to carry out the auctions initiated until before the entry into force of this Decree provided for in Section IV of Chapter III of Title V of the Code, in accordance with the provisions in force as of December 31, 2003, until its conclusion.

    •  

  • The fund referred to in Article 191 of the Code (CFF: Art. 191), must be constituted within six months of the entry into force of this Decree.

    •  

  • During 2006, the Service Tax Administration (Servicio de Administración Tributaria) will grant administrative facilities for taxpayers who pay taxes pursuant to Section III, Chapter II of Title IV of the Law on Income Tax (Ley del Impuesto sobre la Renta) to submit their declarations, applications, notices, or reports in non-digital documents.

    •  

  • In the case of the transfer of assets that must be registered in the Public Registry of Property, the awarding act that had been drawn up before January 2004, duly signed by the executing authority, will have the character of a public deed and will be the document public that is considered as testimony of writing for the purposes of registration in said Registry.

    •  

  • The provisions of the last paragraph of Article 10 of the Code (CFF: Art. 10) it will not be applicable to notifications that must be carried out at home to hear and receive notifications provided for in Article 18, section IV of the Code itself. (CFF: Art. 18)

    •  

  • With regard to Articles 103, sections XI, XII, XV and XVI, 105 section VIII, 109 sections VI and VII of the Code (CFF: Art. 103) (CFF: Art. 105) (CFF: Art. 109) in force until the entry into force of this Decree, will continue to be applied with its sanction for the facts carried out during its validity. Likewise, the sections of said precept will continue to be applied to the people prosecuted or sentenced for the crimes provided therein and sanctioned in Articles 104 and 108 (CFF: Art. 104) (CFF: Art. 108) respectively of said legal system.

    •  

    To proceed criminally in the cases referred to in sections VI and VII of Article 109 (CFF: Art. 109) previously indicated by the facts carried out during its validity, the complaint of the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) will continue to be required.

     

    For the purposes of the application of the respective penalties, the provisions of Article 56 of the Federal Penal Code (Código Penal Federal) shall govern, without implying the termination of the criminal types that are incorporated by virtue of this amend as sections XIX and XX of Article 103 of the Code (CFF: Art. 103) as presumptions of the offense of contraband.

     

    With regard to the presumptions of the offense of contraband that are added in sections XIX and XX of Article 103 of the Code (CFF: Art. 103) effective from the entry into force of this Decree, the sanctions established in Article 104 (CFF: Art. 104) of said legal system.

     

    To proceed criminally in the cases referred to in sections XIX and XX added to Article 103 (CFF: Art. 103) mention above, with respect to the facts made as of the entry into force of this Decree, the provisions of Article 92 of the Code shall be followed. (CFF: Art. 92)

     

    To proceed criminally with respect to the cases referred to in the fourth paragraph of Article 102 (CFF: Art. 102) mention above, for the facts carried out prior to the entry into force of this Decree, the provisions of Article 92 of the Code shall apply. (CFF: Art. 92)

    The provisions of Article 10, section I, subsection c) (CFF: Art. 10), will take effect from October 1st, 2006.