ARTICLE 53: CALCULATION OF VAT WHEN THE TAXPAYER ENFORCES SOME MEANS OF DEFENSE AGAINST THE RESOLUTIONS ISSUED BY THE CUSTOMS AUTHORITIES

For the purposes of article 27 of the Law (LIVA: Art. 27), when the taxpayer enforces some means of defense against the resolutions issued by the customs authorities, the tax shall be calculated taking into account the amount of the general import tax and the amount of the other contributions and exploitations obtained of the data provided by the taxpayer, and the difference in tax that may result, may be paid until the dispute is finally resolved, with the update and surcharges corresponding to the period from the month in which the tax was due payment and until it is made, in which case the tax interest must be guaranteed under the terms of the Federal Fiscal Code (Código Fiscal de la Federación) and its Regulations.