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titulo	ARTICLE 1C: MOMENT IN WHICH THE CONSIDERATION AGREED UPON IS RECEIVED WHEN THE DOCUMENTS PENDING FOR COLLECTION ARE TRANSMITTED THROUGH A FINANCIAL FACTORING OPERATION
id_articulo	1781
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contenido	ARTICLE 1C: MOMENT IN WHICH THE CONSIDERATION AGREED UPON IS RECEIVED WHEN THE DOCUMENTS PENDING FOR COLLECTION ARE TRANSMITTED THROUGH A FINANCIAL FACTORING OPERATION Taxpayers who transmit documents pending for collection through a financial factoring operation, will consider that they receive the agreed consideration, as well as the value added tax corresponding to the activity that gave cause to the issuance of said documents, at the time they transmit the documents pending for collection. The taxpayers referred to in the preceding paragraph may choose to consider that the consideration corresponding to the activities that gave cause to the issuance of the aforementioned documents, it is perceived until said documents are charged, provided that the following is complied with: In the contracts that support the transmission of documents pending collection, it must be recorded if the transferred of the documents exercise the option provided for in the second paragraph of this article, or if they will be subject to the provisions of the first paragraph. In the first case, it must specify whether the collection will be the responsibility of the transferor, the acquirer or a third party. Those who transmit the documents pending collection will be responsible for paying the value added tax corresponding to the total amount recorded in said documents, without deducting from their total amount, the amount corresponding to the financial charge charged by the acquirer. The purchasers of the documents pending collection must deliver to the taxpayers within the first ten calendar days of each month, monthly statements in which the amounts that have been collected in the immediately preceding month will be settled for the documents pending collection that have been transmitted to them, the dates on which the payments were made, as well as the discounts, rebates or reduction that the acquirers have granted to the debtors of the documents pending collection. The account statements must comply with the requirements established in article 29-A of the Federal Fiscal Code (Código Fiscal de la Federación) --613-Art. 29A--. Additionally, taxpayers must comply with the general obligations that this Law establishes regarding the issuance of vouchers, regarding the charges that the acquirers report for the transferred documents, and the dates and amounts contained in said vouchers must coincide with the data provided by the acquirers in the aforementioned statements. In any case, the person who delivers to the debtor the receipts of the operations that gave cause to the issuance of the documents pending collection, must record in said receipts, the amount actually paid by the debtor, when the acquirers have granted them discounts, rebates or reductions. When the acquirers collect the documents pending collection, either in whole or in part, they must state the amount charged with respect to the corresponding document in the account statement they issue, with which the transferors of the documents must determine the value added tax under their charge, without deducting from said value the amount corresponding to the financial charge charged by the acquirer. For such purposes, the value added tax shall be calculated by dividing the amount stated in the account statement as collected by the acquirer by 1.16. The result obtained will be subtracted from the amount shown on the account statement as collected and the difference will be the value added tax caused by the taxpayer who transferred the documents pending collection. When six months have elapsed from the date of enforceability of the payment of the documents pending collection, without the amounts reflected in said documents having been collected by the acquirers or a third party directly from the original debtor and are not required of the transferor of the documents pending collection, the latter will consider the value-added tax at its expense caused, on the first day of the month following the period referred to in this paragraph, which will be calculated by dividing the amount paid by the acquirer in the acquisition of the document, without deducting from said value the amount corresponding to the financial charge charged by the acquirer, by 1.16. The result obtained will be subtracted from the amount paid by the acquirer in the acquisition of the aforementioned documents, without deducting from said value the amount corresponding to the financial charge, and the difference will be the value-added tax charged to the taxpayer who transferred the documents pending collection. When the acquirer has made a partial collection on account of the total consideration recorded in the documents pending collection, the transferor of the aforementioned documents may decrease the value added tax determined under their charge according to the preceding paragraph, the value added tax that it has been previously determined by said partial collection, as indicated in section IV above. In the case of recoveries after the sixth month of the due date for the payment of the documents pending collection referred to in section V above, of quantities whose amount added from those previously collected corresponding to the same document is greater than the sum of the amounts received by the transferor as payment for the alienation of the documents pending collection, without discounting the financial charge, and including the advance payment that, if applicable, has received, the acquirer must report said recoveries in the account statement of the month in which they collected them. The taxpayer will calculate the value added tax by the total amount collected by the acquirer, dividing the value of the collection made by 1.16. The result obtained will be subtracted from the total amount collected and the difference will be the value added tax charged to the assignor. The tax payable by the taxpayer determined in accordance with the preceding paragraph shall be reduced with the tax payable that has been previously determined in accordance with the provisions of section V of this article. When the acquirers fail to provide the transferor with the account statements corresponding to the collections referred to in this section, they will be responsible substitutes for the payment of the tax corresponding to the additional recovery, when said omission is discovered by the tax authorities. When the purchasers alienated the documents pending collection to a third party, they will be responsible for obtaining from the third party information regarding the amounts collected for the documents that had been alienated, as well as the dates on which the said collections are made, in order to include such information in the account statements referred to in section III above. When the collection of the documents pending collection is the responsibility of the transferor, the acquirer will not be obliged to provide the account statements referred to in this article, and the transferor of the aforementioned documents must determine the payable value added tax in terms established in section IV of this article. The provisions of this article will not be applicable when the documents pending collection, have in their origin an activity that is exempt from payment of value added tax or affects the rate of 0%. When the taxpayers exercise the option referred to in the second paragraph of this article, they must keep it during the calendar year in which it is exercised, with respect to all the pending collection documents they transmit.
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ENV

ARTICLE 1C: MOMENT IN WHICH THE CONSIDERATION AGREED UPON IS RECEIVED WHEN THE DOCUMENTS PENDING FOR COLLECTION ARE TRANSMITTED THROUGH A FINANCIAL FACTORING OPERATION

Taxpayers who transmit documents pending for collection through a financial factoring operation, will consider that they receive the agreed consideration, as well as the value added tax corresponding to the activity that gave cause to the issuance of said documents, at the time they transmit the documents pending for collection.

The taxpayers referred to in the preceding paragraph may choose to consider that the consideration corresponding to the activities that gave cause to the issuance of the aforementioned documents, it is perceived until said documents are charged, provided that the following is complied with:

In the contracts that support the transmission of documents pending collection, it must be recorded if the transferred of the documents exercise the option provided for in the second paragraph of this article, or if they will be subject to the provisions of the first paragraph. In the first case, it must specify whether the collection will be the responsibility of the transferor, the acquirer or a third party.

Those who transmit the documents pending collection will be responsible for paying the value added tax corresponding to the total amount recorded in said documents, without deducting from their total amount, the amount corresponding to the financial charge charged by the acquirer.

The purchasers of the documents pending collection must deliver to the taxpayers within the first ten calendar days of each month, monthly statements in which the amounts that have been collected in the immediately preceding month will be settled for the documents pending collection that have been transmitted to them, the dates on which the payments were made, as well as the discounts, rebates or reduction that the acquirers have granted to the debtors of the documents pending collection. The account statements must comply with the requirements established in article 29-A of the Federal Fiscal Code (Código Fiscal de la Federación) --613-Art. 29A--. Additionally, taxpayers must comply with the general obligations that this Law establishes regarding the issuance of vouchers, regarding the charges that the acquirers report for the transferred documents, and the dates and amounts contained in said vouchers must coincide with the data provided by the acquirers in the aforementioned statements.

In any case, the person who delivers to the debtor the receipts of the operations that gave cause to the issuance of the documents pending collection, must record in said receipts, the amount actually paid by the debtor, when the acquirers have granted them discounts, rebates or reductions.

When the acquirers collect the documents pending collection, either in whole or in part, they must state the amount charged with respect to the corresponding document in the account statement they issue, with which the transferors of the documents must determine the value added tax under their charge, without deducting from said value the amount corresponding to the financial charge charged by the acquirer. For such purposes, the value added tax shall be calculated by dividing the amount stated in the account statement as collected by the acquirer by 1.16. The result obtained will be subtracted from the amount shown on the account statement as collected and the difference will be the value added tax caused by the taxpayer who transferred the documents pending collection.

When six months have elapsed from the date of enforceability of the payment of the documents pending collection, without the amounts reflected in said documents having been collected by the acquirers or a third party directly from the original debtor and are not required of the transferor of the documents pending collection, the latter will consider the value-added tax at its expense caused, on the first day of the month following the period referred to in this paragraph, which will be calculated by dividing the amount paid by the acquirer in the acquisition of the document, without deducting from said value the amount corresponding to the financial charge charged by the acquirer, by 1.16. The result obtained will be subtracted from the amount paid by the acquirer in the acquisition of the aforementioned documents, without deducting from said value the amount corresponding to the financial charge, and the difference will be the value-added tax charged to the taxpayer who transferred the documents pending collection.

When the acquirer has made a partial collection on account of the total consideration recorded in the documents pending collection, the transferor of the aforementioned documents may decrease the value added tax determined under their charge according to the preceding paragraph, the value added tax that it has been previously determined by said partial collection, as indicated in section IV above.

In the case of recoveries after the sixth month of the due date for the payment of the documents pending collection referred to in section V above, of quantities whose amount added from those previously collected corresponding to the same document is greater than the sum of the amounts received by the transferor as payment for the alienation of the documents pending collection, without discounting the financial charge, and including the advance payment that, if applicable, has received, the acquirer must report said recoveries in the account statement of the month in which they collected them. The taxpayer will calculate the value added tax by the total amount collected by the acquirer, dividing the value of the collection made by 1.16. The result obtained will be subtracted from the total amount collected and the difference will be the value added tax charged to the assignor.

The tax payable by the taxpayer determined in accordance with the preceding paragraph shall be reduced with the tax payable that has been previously determined in accordance with the provisions of section V of this article.

When the acquirers fail to provide the transferor with the account statements corresponding to the collections referred to in this section, they will be responsible substitutes for the payment of the tax corresponding to the additional recovery, when said omission is discovered by the tax authorities.

When the purchasers alienated the documents pending collection to a third party, they will be responsible for obtaining from the third party information regarding the amounts collected for the documents that had been alienated, as well as the dates on which the said collections are made, in order to include such information in the account statements referred to in section III above.

When the collection of the documents pending collection is the responsibility of the transferor, the acquirer will not be obliged to provide the account statements referred to in this article, and the transferor of the aforementioned documents must determine the payable value added tax in terms established in section IV of this article.

The provisions of this article will not be applicable when the documents pending collection, have in their origin an activity that is exempt from payment of value added tax or affects the rate of 0%.

When the taxpayers exercise the option referred to in the second paragraph of this article, they must keep it during the calendar year in which it is exercised, with respect to all the pending collection documents they transmit.

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