ARTICLE 14: INDIVIDUAL LOCALS FOR THE PROVISION OF INDEPENDENT PROFESSIONAL SERVICES

For the purposes of article 3, last paragraph of the Law (LIVA: Art. 3), they may have the same treatment as the establishment in the country, defined as such in the terms of the last paragraph of article 16 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 16), the locals used by individuals in the national territory to provide independent personal services.