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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 17: TRANSITORY OF DECEMBER 7, 2009

     

    Sole. - This Decree will enter into force on January 1st, 2010.

    Mexico, D.F., November 5, 2009.- Dip. Francisco Javier Ramirez Acuña, President.- Sen. Carlos Navarrete Ruiz, President.- Dip. Jaime Arturo Vazquez Aguilar, Secretary.- Sen. Adrián Rivera Pérez, Secretary. - Rubrics.

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

    TENTH ARTICLE. In relation to the modifications referred to in Article Nine of this Decree, the following shall apply:

  • The amendments to articles 22, sixth paragraph; 29; 29-A, sections II, VIII and IX, and second and third paragraphs; 29-C, heading of the first paragraph, second and seventh paragraphs; 32-B, section VII; 32-E; 81, section X; 82, section X; 84-G, and 113, heading and section III; the additions of articles 29-C, third paragraph passing the current third and fourth paragraphs to be fourth and fifth paragraphs; 63, with a sixth paragraph; 81, with sections XXXII, XXXIII and XXXV; 82, with sections XXXII, XXXIII and XXXV; 84-A, with section X; 84-B, with section X; 84-I; 84-J; 84-K; 84-L, and 109, first paragraph, with sections VI, VII and VIII, and the repeal of article 29-C, current fifth paragraph, of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 22) (CFF: Art. 29) (CFF: Art. 29A) (CFF: Art. 29C) (CFF: Art. 32B) (CFF: Art. 32E) (CFF: Art. 81) (CFF: Art. 82) (CFF: Art. 84G) (CFF: Art. 113) (CFF: Art. 29C) (CFF: Art. 63) (CFF: Art. 81) (CFF: Art. 82) (CFF: Art. 84A) (CFF: Art. 84B) (CFF: Art. 84I) (CFF: Art. 84J) (CFF: Art. 84K) (CFF: Art. 84L) (CFF: Art. 109) (CFF: Art. 29C), will be effective as of January 1st, 2011.

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  • Taxpayers who at the date of entry into force of the amendment to article 29 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 29), have printed receipts in establishments authorized by the Service Tax Administration (Servicio de Administración Tributaria), they may continue to use them until their validity is exhausted, so they may be used by the purchaser of the goods or services they support, in the deduction, or accreditation, to which they are entitled according to the tax provisions After this period, without being used, they must be canceled in accordance with the provisions of the Regulations of the Code itself.

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  • For the purposes of section I of this Article, the Service Tax Administration (Servicio de Administración Tributaria), by means of general rules, may establish administrative facilities in the matter of tax verification so that taxpayers are able to verify the operations they perform in terms of the fiscal provisions complying with articles 29 and 29-A of Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 29) (CFF: Art. 29A)

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  • For the purposes of the provisions of article 20-Ter of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 20 ter), upon entry into force of section III of article 59 of the Law of the National Statistical and Geographic Information System (Ley del Sistema Nacional de Información Estadística y Geográfica), the National Institute of Statistic and Geography (Instituto Nacional de Estadística y Geografía) shall provide the Bank of Mexico with the levels of the national price index to the consumer of the first biweekly of the month on the 17th of that month and the second biweekly of the month on the 2nd day of the following month.

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    For the purposes of article 69 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 69), the tax authorities must provide the Chamber of Deputies with the information requested by the economic activity, without the name or data that allows the individual identification of the taxpayer. The foregoing, as long as the instances of the Chamber of Deputies are established to guarantee the confidentiality of taxpayer information.