mysqli_sql_exception: Unknown column 'print' in 'where clause'

ARTICLE  18A:  INTERESTS  INCLUDED  FOR  VALUE-ADDED  TAX  (VAT)  PAYMENT  

The  real  value  of  the  interest  accrued  when  these  accrued  from  credits  granted  by  the  institutions  of  the  financial  system  referred  to  in  Article  7  shall  be  considered  as  value  for  the  purposes  of  calculating  the  tax  according  to  the    Law  on  Income  Tax  (Ley  del  Impuesto  sobre  la  Renta);  in  credits  granted  through  credit  opening  or  checking  account  contracts  in  which  the  creditor  or  account  holder  can  have  the  credit  through  the  use  of  cards  issued  by  the  creditor;  and  leasing  operations.

In  the  case  of  the  operations  referred  to  in  this  article,  the  commissions  charged  to  the  debtor,  creditor,  account  holder  or  lessee,  for  the  provision  of  cash  or  for  any  other  concept  and  the  conventional  penalties,  except  for  default  interest,  shall  not  be  considered  as  part  of  the  accrued  interest.

The  real  value  of  accrued  interest  shall  be  determined  in  accordance  with  the  following:

When  in  the  period  of  causation  of  the  interest,  the  result  of  adding  the  interest  rate  that  corresponds  to  the  period  and  the  exchange  gain  accrued  in  the  same  period  expressed  in  the  terms  of  the  previous  paragraph,  is  equal  to  or  less  than  the  inflation  of  the  period,  tax  will  not  be  caused  during  the  mentioned  period.

In  the  event  that  the  interest  rate  corresponding  to  the  period  is  expressed  in  percentage,  it  must  be  divided  by  one  hundred  before  making  the  addition  and  subtraction,  mentioned  in  the  previous  paragraphs.

In  the  case  of  the  operations  referred  to  in  this  article,  in  which  the  period  of  causation  of  the  interest  are  monthly  or  less  than  one  month,  and  in  such  periods  the  value  of  the  investment  unit  is  not  fixed  by  the  Bank  of  Mexico.  On  the  last  day  of  the  interest  accrual  period,  taxpayers  will  consider  the  value  of  the  investment  unit  determined  by  the  Bank  of  Mexico  for  the  days  corresponding  to  the  immediately  preceding  period  and  equal  in  duration  of  causation  of  the  interest.

When  the  payment  of  interest  accrued  monthly  for  a  period  of  three  consecutive  months  is  not  received,  the  taxpayer  may,  from  the  fourth  month,  defer  the  tax  on  interest  accrued  from  said  month,  until  the  month  in  which  effectively  receive  payment  for  them.  From  the  month  in  which  the  full  payment  of  the  unpaid  accrued  interest  referred  to  in  this  paragraph  is  received,  the  tax  corresponding  to  the  interest  that  is  subsequently  accrued  will  be  inflicted  in  the  month  in  which  they  accrue.  In  the  case  of  financial  leasing,  only  the  provisions  of  this  paragraph  shall  apply  in  the  case  of  operations  carried  out  with  the  general  public.

In  the  case  of  credit  or  financial  leasing  operations,  agreed  in  foreign  currency  held  with  the  general  public,  may  choose  to  consider  as  value  for  the  purposes  of  calculating  the  tax,  instead  of  the  real  value  of  the  accrued  interest  referred  to  in  this  article,  the  value  of  accrued  interest.  When  this  option  is  exercised  for  an  individual  credit,  it  cannot  be  changed  during  the  term  of  said  credit.