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titulo	ARTICLE 32: OTHER OBLIGATIONS OF THE SUBJECTS WHO PAY THE VALUE-ADDED TAX (VAT)
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contenido	ARTICLE 32: OTHER OBLIGATIONS OF THE SUBJECTS WHO PAY THE VALUE-ADDED TAX (VAT) Those obliged to pay this tax and the people who carry out the acts or activities referred to in article 2-A --278-Art. 2A-- have, in addition to the obligations indicated in other articles of this Law, the following: Keep their accounting, in accordance with the Federal Fiscal Code (Código Fiscal de la Federación) and its Regulations. Carry out, in the case of commission agents, the separation in their accounting and records of the operations carried out on their own account from those carried out on behalf of the principal. Issue and deliver tax receipts. Present the declarations indicated in this Law to the authorized offices. If a taxpayer had several establishments, will present for all of them a single declaration of payment, in the authorized offices corresponding to the taxpayer's fiscal address. The provisions of this section do not apply to the cases indicated in articles 28 and 33 of this Law. --283-Art. 28-- --285-Art. 33-- Taxpayers who have several establishments must keep, in each of them, a copy of the payment declarations, as well as provide a copy of them to the tax authorities of the federal entities where those establishments are located, when required. Issue tax receipts for withholding of the tax made in the cases provided for in Article 1-A --278-Art. 1A--, and provide monthly to the tax authorities, through the electronic means and formats indicated by the Service Tax Administration (Servicio de Administración Tributaria), the information on the people who have withheld the tax established in this Law, no later than day 17 of the month immediately after the corresponding information. --618-Art. 81-- --618-Art. 82-- The Federation and its decentralized bodies, where appropriate, will also be required to comply with the provisions of this section. Legal entities required to withhold of the tax under the terms of article 1-A --278-Art. 1A--, section II, subsection a) of this Law, may choose not to provide the tax receipt referred to in the first paragraph of this section, provided that the individual who provides the professional services or has granted the use or enjoyment temporary goods, issue a tax receipt that meets the requirements referred to in articles 29 --613-Art. 29-- and 29-A --613-Art. 29A-- of the Federal Fiscal Code (Código Fiscal de la Federación) and in the receipt the amount of the withheld tax is expressly indicated. In this case, the individuals that issue the tax receipt may consider it as proof of withholding of the tax and carry out the accreditation thereof in the terms of the tax provisions. The provisions of this paragraph in no case exempts legal entities from making, in a timely manner, the withholding and payment of the tax and the presentation of the corresponding informative declarations, in the terms of the tax provisions regarding the people to whom they would have made these withholdings. People who regularly carry out withholdings --299-Art. 75-- referred to in articles 1-A and 3, third paragraph of this Law --278-Art. 1A-- --278-Art. 3--, they will present a notice of it to the tax authorities within 30 days after the first retention made. Provide the information that the value added tax is requested in the income tax returns. Provide monthly to the tax authorities, through the electronic means and formats indicated by the Service Tax Administration (Servicio de Administración Tributaria), the corresponding information on the payment, retention, accreditation and transfer of the value added tax in the operations with their suppliers, breaking down the value of the acts or activities by rate at which the value added tax is transfer or was transferred, including activities for which the taxpayer is not obligated to pay, said information shall be submitted, no later than the 17th day of the month immediately following the that this information corresponds. The taxpayers who together own a negotiation and the members of a conjugal society, will designate a common representative --299-Art. 76-- prior notice of such designation before the tax authorities, and it will be who on behalf of the co-owners or the consorts, as appropriate, complies with the obligations established in this Law. In the event that the income derives from acts or activities carried out by a succession, the legal representative thereof shall pay the tax by submitting the payment declarations of the corresponding calendar month, on behalf of the heirs or legatees. In the case of independent personal services provided through an association or civil society, it will be in the name of the associates or partners, complies with the obligations indicated in this Law.
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ENV

ARTICLE 32: OTHER OBLIGATIONS OF THE SUBJECTS WHO PAY THE VALUE-ADDED TAX (VAT)

Those obliged to pay this tax and the people who carry out the acts or activities referred to in article 2-A --278-Art. 2A-- have, in addition to the obligations indicated in other articles of this Law, the following:

Keep their accounting, in accordance with the Federal Fiscal Code (Código Fiscal de la Federación) and its Regulations.

Carry out, in the case of commission agents, the separation in their accounting and records of the operations carried out on their own account from those carried out on behalf of the principal.

Issue and deliver tax receipts.

Present the declarations indicated in this Law to the authorized offices. If a taxpayer had several establishments, will present for all of them a single declaration of payment, in the authorized offices corresponding to the taxpayer's fiscal address. The provisions of this section do not apply to the cases indicated in articles 28 and 33 of this Law. --283-Art. 28-- --285-Art. 33--

Taxpayers who have several establishments must keep, in each of them, a copy of the payment declarations, as well as provide a copy of them to the tax authorities of the federal entities where those establishments are located, when required.

Issue tax receipts for withholding of the tax made in the cases provided for in Article 1-A --278-Art. 1A--, and provide monthly to the tax authorities, through the electronic means and formats indicated by the Service Tax Administration (Servicio de Administración Tributaria), the information on the people who have withheld the tax established in this Law, no later than day 17 of the month immediately after the corresponding information. --618-Art. 81-- --618-Art. 82--

The Federation and its decentralized bodies, where appropriate, will also be required to comply with the provisions of this section.

Legal entities required to withhold of the tax under the terms of article 1-A --278-Art. 1A--, section II, subsection a) of this Law, may choose not to provide the tax receipt referred to in the first paragraph of this section, provided that the individual who provides the professional services or has granted the use or enjoyment temporary goods, issue a tax receipt that meets the requirements referred to in articles 29 --613-Art. 29-- and 29-A --613-Art. 29A-- of the Federal Fiscal Code (Código Fiscal de la Federación) and in the receipt the amount of the withheld tax is expressly indicated. In this case, the individuals that issue the tax receipt may consider it as proof of withholding of the tax and carry out the accreditation thereof in the terms of the tax provisions. The provisions of this paragraph in no case exempts legal entities from making, in a timely manner, the withholding and payment of the tax and the presentation of the corresponding informative declarations, in the terms of the tax provisions regarding the people to whom they would have made these withholdings.

People who regularly carry out withholdings --299-Art. 75-- referred to in articles 1-A and 3, third paragraph of this Law --278-Art. 1A-- --278-Art. 3--, they will present a notice of it to the tax authorities within 30 days after the first retention made.

Provide the information that the value added tax is requested in the income tax returns.

Provide monthly to the tax authorities, through the electronic means and formats indicated by the Service Tax Administration (Servicio de Administración Tributaria), the corresponding information on the payment, retention, accreditation and transfer of the value added tax in the operations with their suppliers, breaking down the value of the acts or activities by rate at which the value added tax is transfer or was transferred, including activities for which the taxpayer is not obligated to pay, said information shall be submitted, no later than the 17th day of the month immediately following the that this information corresponds.

The taxpayers who together own a negotiation and the members of a conjugal society, will designate a common representative --299-Art. 76-- prior notice of such designation before the tax authorities, and it will be who on behalf of the co-owners or the consorts, as appropriate, complies with the obligations established in this Law.

In the event that the income derives from acts or activities carried out by a succession, the legal representative thereof shall pay the tax by submitting the payment declarations of the corresponding calendar month, on behalf of the heirs or legatees.

In the case of independent personal services provided through an association or civil society, it will be in the name of the associates or partners, complies with the obligations indicated in this Law.

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