ARTICLE 22A: COMPLEMENTARY DECLARATIONS TO PROVE THE VALUE-ADDED TAX (VAT) WAS PAID

For the purposes of articles 5, section V, subsections c) and d), numeral 3 and 5-A of the Law (LIVA: Art. 5) (LIVA: Art. 5A), taxpayers who have applied the provisions of said articles, may opt for the treatment provided for in article 5-B of the Law (LIVA: Art. 5B), in which case they must submit the corresponding complementary declarations and pay, where appropriate, tax differences, as well as the updates and surcharges that result from applying the treatment established in the aforementioned Article 5-B. (LIVA: Art. 5A)

The complementary declarations that are presented as a result of the exercise of the option referred to in this article, will not be counted within the limit of declarations established in article 32, first paragraph of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 32)