ARTICLE TRANSITORIES OF SEPTEMBER 25, 2014

First article. This Decree will enter into force as of the day following its publication in the Official Journal of the Federation (Diario Oficial de la Federación).

Second Article. The provisions of the Arts. 46, section II, 47 and 56 of this Decree (RLIVA: Art. 46) (RLIVA: Art. 47) (RLIVA: Art. 56), will enter into force on the date on which the provisions referred to in Article Second, section III of the Transitional Provisions of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) of the Decree by which they are amended, added and repealed various provisions of the Value Added Tax Law (Ley del Impuesto al Valor Agregado); of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios); of the Federal Rights Law (Ley Federal de Derechos), the Law on Income Tax (Ley del Impuesto sobre la Renta) is issued, and Business Tax Law at a Single Rate (Ley del Impuesto Empresarial a Tasa Única), and the Law of Tax on Cash Deposits are repealed, published in the Official Journal of the Federation (Diario Oficial de la Federación) on December 11, 2013.