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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 5: TRANSITORY OF DECEMBER 31, 1998

     

    First article. This Decree shall enter into force on January 1st, 1999.

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

  • The amounts contained in articles 70, current last paragraph, 82, sections II, subsections f) and g), XVI, XX, XXI, XXII and XXIII; 84, sections IV and VI; 84-B, sections IV and VI; 86, section V; 86-B and 150, third paragraph of the Federal Fiscal Code (Código Fiscal de la Federación), are understood to be updated as of January 1999, and must be updated in July of said year in accordance with Article 17-B of this Code. (CFF: Art. 70) (CFF: Art. 82) (CFF: Art. 84) (CFF: Art. 84B) (CFF: Art. 86) (CFF: Art. 86B) (CFF: Art. 150) (CFF: Art. 17B)

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  • The amounts contained in article 104, sections I and II of the Federal Fiscal Code (Código Fiscal de la Federación), are considered updated as of January 1999, in accordance with article 92, last paragraph of the aforementioned order. (CFF: Art. 104) (CFF: Art. 92)

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  • The amendments to the section I, current tenth paragraph and the additions of the eleventh and eleventh paragraphs to said section, of article 66 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 66), will come into force on July 1st, 1999

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    For the purposes of the amendment to the penultimate paragraph of article 66 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 66), during the months of January, February, March, and April 1999, the tax authorities may authorize payment in installments in respect to the contributions that had to be received or paid prior to January 1st of the same year, in accordance with the other terms of the aforementioned article 66 of the Code (CFF: Art. 66) effective on December 31, 1998.

     

  • The additions of the second, third and eighth paragraphs to article 27 of sections VII, VIII and IX of article 79 and V and VI of article 80 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 27) (CFF: Art. 79) (CFF: Art. 80), will enter into force on July 1st, 1999.