ARTICLE 1: WHY ARE RIGHTS PAID AND THEIR UPDATE

The Rights established by this Law shall be paid for the use or exploitation of the assets of the public domain of the Nation, as well as for receiving services provided by the State in its functions of the public law, except when provided by decentralized bodies or deconcentrated bodies and in the latter case, in the case of consideration that is not provided for in this Law. Contributions paid by decentralized public bodies for rendering exclusive services of the State are also rights.

The rights for the provision of services established by this Law must be related to the total cost of the service, including the financial cost, except in the case that such charges have a rationalizing nature of the service.

When granted or authorized that the provision of a service that encumbers this Law, is provided in whole or in part by individuals, the collection of the payment must be reduced established by it in the proportion that represents the service granted or provided by a particular person of the total service. (RGCE 2022: Regla 1.6.33)

The fees of the payments established in this Law will be updated annually on January 1st of each year, considering the period from the thirteenth immediately preceding month and until the last month prior to that in which the update is made.

The rights that are added to this Law or that have undergone changes in its fee, during the corresponding fiscal year, will be updated in the month of January of the fiscal year in which the other rights are updated according to the previous paragraph, considering only the proportional part of the percentage increase in question, for which the period from the month in which the addition or modification took effect will be considered and until the last month of the year in which the update is made. For subsequent updates of the same right, the fees of the rights referred to in this paragraph shall be updated in accordance with the provisions of the preceding paragraph.

For the purposes of the preceding paragraphs, it shall apply the updating factor resulting from dividing the National Consumer Price Index (Índice Nacional de Precios al Consumidor) of the month immediately preceding the most recent of the period will be applied, by the National Consumer Price Index (Índice Nacional de Precios al Consumidor) corresponding to the month prior to the oldest of the period, or that of the month prior to that in which the addition or modification referred to in the preceding paragraph entered into force.

The Service Tax Administration (Servicio de Administración Tributaria) shall publish in the Official Journal of the Federation (Diario Oficial de la Federación) the update factor referred to in the preceding paragraphs.

The amounts indicated as minimum or maximum limits for the determination of the rights referred to in this Law will be updated with the corresponding update factor of the rights referred to in this article.

When, in accordance with the Organic Law of the Federal Public Administration (Ley Orgánica de la Administración Pública Federal) or other provisions, the services provided by a dependency of the centralized public administration or decentralized bodies, become proportionate by another agency or body, it will be understood that the provisions indicated in this Law for those will apply to them, as well as when they change their name in the registers or standards that make up the service or the Law that establishes it, the corresponding rights will continue to be paid according to the precepts that establish them.

The update of the fees of the rights shall be calculated on the amount of the current fees. The fees of the rights that contain rates on value will not be increased by applying the factors referred to in this article.

The Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) will prepare and distribute, through brochures, the texts of the Law.