ARTICLE 79: CREDITABLE AMOUNTS TO BE VERIFIED IN THE PRESUMPTIVE DETERMINATION

For the purposes of article 39 of the Law (LIVA: Art. 39), the creditable amounts that must be verified in the terms of said article, will be those that correspond to the months in which the value of the acts or activities is presumptively determined, and provided that the documentation in which they are contained meets the requirements that It establishes the Law, the Federal Fiscal Code (Código Fiscal de la Federación) and its Regulations.