ARTICLE 4: PAYMENT OF MONTHLY OR ANNUAL RIGHTS

When Title I of this Law establishes that the rights shall be paid by monthly payments or annuities, it shall be understood that said payments are prior to the provision of the corresponding service, except in cases where the payment cannot be made due to the nature of the service prior to the provision of the service.

The monthly payments and annuities referred to in Title I of the Law, correspond to the payment of rights for the provision of services provided during a calendar month or during the calendar year, respectively, unless another period is expressly indicated.

In the case of monthly payments, the taxpayer will make the payment amount of the right, no later than the 5th day of the month in which the service is provided and must present the proof of payment to the corresponding agency no later than the 15th day of that month, except for the cases indicated by this Law.

If the service, whose fees are paid by monthly payments, is requested after the first 5 days of the month in question, the payment of the right must be made within the 5 days following that on which the service is started and the proof of payment will be delivered to the corresponding agency within 5 days after the one in which the payment was made. Subsequent monthly payments will be paid according to the previous paragraph.

In the case of annuities, the taxpayer will make the payment of the right in the month of January of the year to which the payment corresponds and must present the proof of the payment to the agency that provides the service, no later than the 15th of the following February, except in the case where another term is indicated.

If the service, whose fees are paid by annuities, is requested after the first 15 days of the month of January in question, the payment of the right must be made within 15 days after the one in which the service begins to be provided and the proof of payment will be delivered to the corresponding agency within 10 days after the one in which the payment was made. Subsequent annuities will be paid according to the previous paragraph.

When the right for the provision of a service must be paid in monthly payments or annuities and the service begins to be provided after the start of the period in question, the payment corresponding to said month or year shall be calculated by dividing the amount of the monthly payment or annuity. between 30 or 12 as appropriate, the ratio thus obtained will be multiplied by the number of days or months in which the service will be provided, and the result thus obtained will be the fee to be paid for such periods.

The rights that must be paid prior to the provision of the service for monthly payments or annuities in accordance with the fee in force at the time the payment is paid, without applying the subsequent increases fee approved by the Congress of the Union.

In the cases of provision of services in which the right must be determined based on the measurement or duration of the service, it will be paid within 10 days after that in which the service provider depends on it. In these cases, if the payment is also composed of a fixed fee, it will be paid before the service is provided. The service provider will notify the tax authorities of the date on which the document containing the quantification was delivered to the taxpayer.

When the legal requirements for the provision of the services or for the granting of the use, enjoyment, or exploitation of the public domain assets of the Federation are not fulfilled, or a prohibition has been established, the payment of the corresponding rights does not necessarily imply provision or granting thereof, in which case the rights that have been paid will be without prejudice to the fines that apply.

In the case of the rights that are caused by year, when the use or exploitation of the public domain assets of the Federation is for a shorter period, the payment of the right will be made proportionally to the period in which the assets is used.