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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 19: TRANSITORY OF DECEMBER 12, 2011

     

    FIRST.- This Decree will enter into force on January 1st, 2012.

    SECOND.- The amendment to the tenth paragraph of article 17-D of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 17D) will be applicable to the advanced electronic signature certificates issued after the entry into force of this Decree.

    The provisions of the preceding paragraph shall apply without prejudice to the certificates referred to in said paragraph are without effect in accordance with the assumptions established in Article 17-H of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 17H)

    THIRD.- As of January 1st, 2012, the provisions established by the Federal Fiscal Code (Código Fiscal de la Federación) regarding tax receipts will prevail over those that in the matter of tax receipts are established in the federal tax laws, without the various aspects to the requirements of tax receipts are altered by the provisions of this Decree.

    Additionally, the following will apply:

  • The references that in the Law on Income Tax (Ley del Impuesto sobre la Renta) are made to the terms of proof, vouchers, proof of payment, documentation, supporting documentation, documentation that meets the requirements of the tax provisions, receipts or receipts for fees, contained in articles 18 , sections I, subsection a) and II; 20, section IX; 31, sections III, first paragraph, VI, VII, first paragraph, IX, second paragraph, XIX, first and second paragraphs and XXIII subsection b), numeral 4, second paragraph; 32, sections V, second, third and fifth paragraphs and XXVII, second paragraph; 36, fifth paragraph; 81, sixth paragraph; 82, section III; 83, seventh paragraph; 84, sections I and II, and its second and third paragraphs; 86, section II; 101, sections II and V; 102, first paragraph; 106, sixth paragraph; 109, sections XIII and XXVIII, first paragraph; 121, section IV; 125, sections I, second paragraph and VIII; 133, fraction III; 139, sections III and IV, second paragraph; 140, third paragraph; 145, section III, and its second paragraph; 172, sections IV, first paragraph, IX, X, second paragraph and XV; 176, third paragraph; 183, fourth paragraph, and 186, fourth paragraph, shall be understood as made to the tax receipt regulated in the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 18) (CFF: Art. 20) (CFF: Art. 31) (CFF: Art. 32) (CFF: Art. 36) (CFF: Art. 81) (CFF: Art. 82) (CFF: Art. 83) (CFF: Art. 84) (CFF: Art. 86) (CFF: Art. 101) (CFF: Art. 102) (CFF: Art. 106) (CFF: Art. 109) (CFF: Art. 121) (CFF: Art. 125) (CFF: Art. 133) (CFF: Art. 139) (CFF: Art. 140) (CFF: Art. 145) (CFF: Art. 172) (CFF: Art. 176) (CFF: Art. 183) (CFF: Art. 186), except in the case of per diem expenses or travel expenses abroad, in which case the reference to the supporting documentation will remain. References to the sales note shall be construed as references to the simplified tax receipt provided for in article 29-C of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 29C)

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  • For the purposes of article 139, section IV, third paragraph of the Law on Income Tax (Ley del Impuesto sobre la Renta), taxpayers who receive payments with electronic transfers by means of mobile phones or credit, debit, service cards, or so-called electronic wallets authorized by the Service Tax Administration (Servicio de Administración Tributaria), they will not stop paying taxes in the Small Taxpayers Regime.

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    When the Law on Income Tax (Ley del Impuesto sobre la Renta) refers to transfers of accounts in credit institutions or brokerage firms, including the taxpayer itself, electronic transfers of funds from open accounts in the name of the taxpayer in the institutions that make up the financial system will be understood and the entities authorized by the Bank of México for this purpose.

     

  • The list of operations delivered by the integrator to its members under the terms of article 84, section II and its second and third paragraphs, of the Law on Income Tax (Ley del Impuesto sobre la Renta), must meet the requirements of the tax receipt referred to in article 29 -B, section I, subsection a) of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 29B)

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  • The reference to the term receipts that is made in articles 6, section IV, first paragraph and 18, section II of the Taxation of Business Income (Ley del Impuesto Empresarial a Tasa Única) shall be understood as made to the fiscal receipt provided for in the Federal Fiscal Code (Código Fiscal de la Federación). The reference of the receipt that meets the tax requirements made in article 17, seventh paragraph of the aforementioned Law, shall be understood as made to simplified tax receipt provided in article 29-C of the referred Code. (CFF: Art. 29C)

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  • References made to articles 1-C, section III, first paragraph; 5, section II; 32, sections III and V, first paragraph, and 33, first paragraph, of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) (LIVA: Art. 1) (LIVA: Art. 5) (LIVA: Art. 32) (LIVA: Art. 33) in terms of proof, receipts, document or documentation, shall be understood as made to the fiscal receipt provided for in the Federal Fiscal Code (Código Fiscal de la Federación). In the case of the fiscal receipt referred to in article 2o.-C, sixth and seventh paragraphs of the Law (LIVA: Art. 2C) cited above, the reference to receipts shall be construed as referring to the simplified fiscal receipt referred to in article 29-C of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 29C)

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    The reference to the monthly statements term in which the amounts that have been collected in the previous month, which are made in Article 1-C of the Law (LIVA: Art. 1) mentioned in the preceding paragraph will be understood as made monthly in which the amounts collected in the previous month are settled.

     

  • References made in articles 4, section III; 8, sections I, subsection d) and IV, subsection d), second paragraph, and 19, sections II, first and second paragraphs and VI, of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios) to the terms of proof or proof of disposal, shall understood as made to the tax receipt provided for in the Federal Fiscal Code (Código Fiscal de la Federación).

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  • The reference to the terms of proof and document that covers the alienation that is made in articles 9, section III and 13, first paragraph of the Federal Law on New Cars (Ley Federal sobre Automóviles Nuevos) shall be understood as made to the fiscal receipt provided in the Federal Fiscal Code (Código Fiscal de la Federación).

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    FOUR.- For the purposes of updating the amount of fines and amounts in national currency provided for in article 70, last paragraph, in relation to article 17-A, sixth paragraph, of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 70) (CFF: Art. 17A), it will be considered that the updating of said amounts was made for the last time in July 2003, which were disclosed in "Annex 2 of the General Rules of Foreign Trade for 2003" , published in the Official Journal of the Federation (Diario Oficial de la Federación) on April 28, 2003, modified by the resolution published in the aforementioned informative body on July 29 of the same year and as the last National Consumer Price Index (Índice Nacional de Precios al Consumidor) that was used for the update mentioned the corresponding as of May 2003.

    FIFTH.- For the purposes of article 70, last paragraph of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 70), the amounts established in articles 16-A and 16-B of the Customs Law (Ley Aduanera) (LA: Art. 16A) (LA: Art. 16B) will be updated in accordance with the provisions of the seventh paragraph of article 17-A of the referred Code. (CFF: Art. 17A)

    SIXTH.- The first update of the amount of fines and sums established in the Customs Law (Ley Aduanera) that is made on the occasion of the addition to article 70 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 70) provided for in this Decree, it will enter into force as of January 1st, 2012 and for its determination it is considered the period from the last month whose National Consumer Price Index (Índice Nacional de Precios al Consumidor) was used for the calculation of the last update and the month immediately prior to the entry into force of this Decree. For these purposes, the updating factor will be obtained in accordance with the provisions of the sixth paragraph of article 17-A of the aforementioned Code. (CFF: Art. 17A)

    SEVENTH.- For the offense contemplated in the Federal Fiscal Code (Código Fiscal de la Federación) that were committed prior to the entry into force of this Decree (CFF: Art. 81) (CFF: Art. 83) (CFF: Art. 84I) the statute of limitations and the rules for calculating them will be applied, provided for in the provisions in force at the time they were carried out, so that they will continue to be considered as the date on which the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) are aware of the offense and the offender of the issue of the Accounting Technical Opinion prepared by the Service Tax Administration (Servicio de Administración Tributaria).

    EIGHTH.- The amendment to article 100 of this Code, relating to the prescription of criminal action, will enter into force on August 31, 2012.

    Mexico, D.F., October 26, 2011.- Dip. Emilio Chuayffet Chemor, President.- Sen. José González Morfín, President.- Dip. Balfre Vargas Cortez, Secretary.- Sen. Adrián Rivera Pérez, Secretary.- Rubrics. "

    In compliance with the provisions of the fraction. I of Art. 89 of the Political Constitution of the United Mexican States, and for its proper publication and observance, issue this Decree in the Residence of the Federal Executive Power, in Mexico City, Federal District, on the ninth of December of two thousand and eleven.- Felipe de Jesús Calderón Hinojosa.- Heading.- The Secretary of the Interior, Alejandro Alfonso Poiré Romero.- Rubric.