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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 192-E:

     

    The National Water Comission (Comisión Nacional del Agua), in the case of the rights referred to in this Chapter, shall be entitled to exercise, in accordance with the provisions of the Federal Fiscal Code (Código Fiscal de la Federación), the following attributions:

  • Return and clear payments.

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  • Authorize the payment of contributions in installments, partial or deferred.

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  • Provide free assistance to taxpayers.

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  • Answer questions about individual, real and concrete situations.

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  • Publicize application criteria.

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  • Require the submission of declarations.

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  • Check the fulfillment of obligations, including the practice of home visits and the requirement of information to taxpayers, those responsible for solidarities or third parties related to them.

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  • Determine contributions omitted by settlement of the credit to be paid and its accessories.

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  • Impose and forgive fines.

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  • Notify the determined tax credits.

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  • With the exception of domestic use covered by concession titles and urban public use covered by allocation titles, the National Water Comission (Comisión Nacional del Agua) may interrupt the use, exploitation of assets in the public domain of the Nation when it has not been covered the full payment of the corresponding right in one or more quarters. For these purposes, the taxpayer will be required to present the payment receipts or, where appropriate, the documents that contain the corresponding clarifications within 10 business days and in the event that they are not provided or do not prove the payment total of the right, will proceed to interrupt the use or exploitation of the assets of the public domain of the Nation, until the corresponding payments are made.

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    The exercise of the faculties referred to in this article is independent and without prejudice to the attributions of the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público).