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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 8: TRANSITORY OF JANUARY 05, 2004

     

    Transitional Provisions of the Federal Fiscal Code (Código Fiscal de la Federación)

    Second Article In relation to the modifications referred to in Article One of this Decree, the following shall apply:

  • This Decree shall enter into force on January 1st, 2004.

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  • The provisions of Article 18 of the Federal Fiscal Code (Código Fiscal de la Federación) will enter into force until the Service Tax Administration (Servicio de Administración Tributaria) establishes the promotions that must be submitted electronically and in a printed document.

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  • As of the entry into force of this Decree, the amounts referred to in Articles 32-A, section I; 80, sections I, III to VI; 82, sections I to IV, VI, VIII to XIX, XXI and XXIII; 84, sections I to III, V and VII to XII; 84-B, sections I, III to VI; 84-D; 84-F; 86, sections I to V; 86-B, sections I to III; 86-D; 86-F; 88; 90; 91; 150, second and third paragraphs, of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 32A) (CFF: Art. 80) (CFF: Art. 82) (CFF: Art. 84) (CFF: Art. 84B) (CFF: Art. 84D) (CFF: Art. 84F) (CFF: Art. 86) (CFF: Art. 86B) (CFF: Art. 86D) (CFF: Art. 88) (CFF: Art. 90) (CFF: Art. 91) (CFF: Art. 150), which are updated in accordance with the provisions of Article 17-B (CFF: Art. 17B) of said ordinance in force until before the entry into force of this Decree, and disclosed in Annex 5 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) for 2003, published on 21 / XI / 2003, are the amounts that will be effective as of the entry into force of this Decree.

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  • In the return requests submitted prior to the entry into force of this Decree, in which the taxpayer had not stated its bank account number for electronic transfers of the taxpayer in the financial institution in question duly integrated in accordance with the provisions of the Bank of Mexico and, therefore, the tax authorities cannot make the refund in question through payment in the taxpayer's account, said refund may be made by means of a registered check. When the amount of the return does not exceed $10,000.00, the tax authorities may make it in cash. In these cases, the refund will be considered available to the taxpayer when the authorization of the respective refund is notified.

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  • The provisions of the first paragraph of Article 23 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 23) shall enter into force on July 1st, 2004.

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    From the entry into force of this Decree and until June 30, 2004, the following will apply:

     

    Taxpayers obliged to pay by declaration may choose to compensate the amounts they have in their favor against those that are obliged to pay by own debit or with withholding to third parties, provided that both derive from the same contribution, including its accessories. For this purpose, it will be enough to make the compensation of said updated amounts, in accordance with the provisions of Article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 17A), from the month in which the payment of the undue was made or the declaration containing the balance in favor was presented, until the one in which the compensation is made, and submit the corresponding compensation notice, within five days following the one in which it was made, accompanied by the documentation requested for that purpose in the corresponding official form.

     

    The provisions of the preceding paragraph shall not apply with respect to the contributions that must be paid for the importation.

     

    It will be understood that it is the same contribution if it is the same tax, social security contribution, improvement contribution, or right.

     

  • The associate of the associations in participation, that until before the entry into force of this Decree have obtained the corresponding registration before the Federal Taxpayer Registration (Registro Federal de Contribuyentes) in the terms of the fourth paragraph of Article 27 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 27) in force until before the entry into force of this Decree, they must request the aforementioned registration, within a period of 2 months, counted from the entry into force of said Decree, the modification of said registration, in accordance with the applicable provisions.

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  • For the purposes of Article 28, section V of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 28), taxpayers will have a period of six months from the entry into force of this Decree to incorporate the volumetric control equipment referred to in the aforementioned provision.

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  • For the purposes of Article 29 of Federation Treasury Service Law (Ley del Servicio de Tesorería de la Federación), the period referred to in said article will be 24 months after the acceptance of payment in accordance with said ordinance is considered formalized. The provisions referred to in Article 191 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 191) relating to administration, maintenance and disposal funds and contingency claims, shall be applicable to the payment in kind referred to in the Federation Treasury Service Law (Ley del Servicio de Tesorería de la Federación).

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  • The provisions of the last paragraph of Article 32-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 32A) will enter into force on January 1st, 2005.

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  • The dependencies and entities referred to in Article 32-D of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 32D), they may also contract acquisitions, leases, services, or public works with taxpayers who, prior to the entry into force of this Decree, had signed an agreement with the tax authorities to cover in installments, either with deferred payment or in partial payments, tax debts under their charge, provided that said taxpayers are up to date in compliance with their tax obligations.

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  • For the purposes of the provisions of sections A and B of Article 46-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 46A), the terms available to the tax authority, including the corresponding extensions, to conclude the visits that take place at the taxpayers' tax address or the accounting records revisions that are made in their own offices authorities, initiated before January 1st, 2004, they will start counting from the entry into force of this Decree.

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  • For the purposes of the provisions of Article 50 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 50), the term available to the tax authority to issue the corresponding resolution regarding home visits concluded prior to January 1st, 2004 and on which the tax authority, in accordance with the aforementioned provision in force until before the entry into force of this Decree, did not have a specific period to issue it, will start counting from the entry into force of this Decree .

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  • For the purposes of the second paragraph of subsection a) of section I of Article 52 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 52), public accountants registered with the tax authorities, as well as those who request their registration, will have a period of 2 years from the entry into force of this Decree to obtain and present, before the tax authorities, the certification issued by the professional group authorized for this purpose referred to in the aforementioned article; otherwise, the corresponding registration will be considered canceled.

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  • Individuals and legal entities, who have tax credits for taxes transferred, withheld, or collected, generated prior to the entry into force of this Decree, may request authorization to pay said contributions in installments, provided that:

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  • Guarantee the fiscal interest by means of a surety bond deposit, pledge or mortgage, joint and several obligations assumed by third parties to verify their suitability and solvency or by means of the administrative route of real estate free of encumbrances or of agrarian and urban effects.

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  • Make the payment of an amount equivalent to 20% of the total amount of debt corresponding to the first partiality, considering the updated omitted contributions, the surcharges generated, until the payment date and, where appropriate, the sanctions that have been determined.

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    The authorization referred to in this section shall in no case exceed 24 biases.

     

  • For the purposes of Article 67 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 67), the terms contained in said precept, with respect to the taxes with definitive monthly calculation corresponding to years prior to the entry into force of the present monthly declaration of the calendar year immediately preceding the entry into force of this Decree.

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    In the cases referred to in the preceding paragraph, the faculties shall be extinguished for the full calendar years, including those faculties related to the enforceability of obligations other than that of presenting the statement of the fiscal year. Notwithstanding the foregoing, when complementary declarations are submitted, the period will begin to be computed from the day following the one in which they are presented, as regards the modified concepts in relation to the last declaration of that same contribution in the year.

     

  • The provisions of the second paragraph of section III of Article 141 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 141), shall enter into force on May 1st, 2005.

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  • During the year of 2004, the tax authorities may make the auctions provided in Section IV of Chapter III of Title V of the Federal Fiscal Code (Código Fiscal de la Federación), in accordance with the provisions in force until before the entry into force of this Decree.

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  • The income obtained from the entry into force of this Decree and until December 31, 2004, for the alienation of assets that have been awarded to the federal tax authorities for payment, will be used primarily for the constitution of the funds of administration, maintenance, and alienation and contingency for claims, referred to in Article 191 of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 191)

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  • Assets that have been accepted in payment or awarded, prior to the entry into force of this Decree, which are still under the custody of the tax authorities, may be alienated outside the auction as if they had never been accepted in payment or awarded, donated or destroyed, directly by the Service Tax Administration (Servicio de Administración Tributaria) or by third parties designated by said Service in accordance with the provisions of Article 191 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 191). The foregoing will never affect the rights of taxpayers.

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  • The provisions of section I of Article 109 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 109) in force until before the entry into force of this Decree, will continue to be applied for the facts, acts, or omissions and in general for all those behaviors committed during its validity, likewise, said provision will continue to apply to the people prosecuted or sentenced by the offense planned and sanctioned by such legal provision.

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  • During 2004, the use of advanced electronic signature will be optional for taxpayers. As long as the taxpayers obtain the advanced electronic signature certificate, in the fiscal year of 2004, must continue to use before the Service Tax Administration (Servicio de Administración Tributaria), the electronic signatures that they have been using before the same Service, or those that they generate in accordance with the general rules that said body issues for the presentation of declarations and dictums, as the case may be.

    • The Service Tax Administration (Servicio de Administración Tributaria) is empowered to establish with the Bank of Mexico the necessary coordination systems for the use of the public code infrastructure regulated by said institution, for the control of the certificates referred to in the second paragraph of Article 17- D of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 17D)

     

    For the purposes mentioned in the previous paragraph, it is understood that the Service Tax Administration (Servicio de Administración Tributaria) is authorized to act as a registration and certification agency.

     

  • For the purposes of updating the amounts established in the Federal Fiscal Code (Código Fiscal de la Federación), provided for in the penultimate paragraph of Article 17-A (CFF: Art. 17A) of the aforementioned system, it is considered that the update of the amounts referred to in that paragraph has been made for the last time in July 2003, except for the amounts referred to in Chapter II of Title IV of said paragraph order, which must be updated in January 2004, as of the last update they have suffered.