ARTICLE 213:

Federal Roads and Bridges and Related Services (Caminos y Puentes Federales de Ingresos y Servicios Conexos) will determine the right for each fiscal year, applying the rate of 1.0% on the income from the sale of goods and services obtained by the use of federal roads and bridges, according to their financial statements ruled and submitted to the Secretary of Public Function (Secretaría de la Función Pública).

For the determination of the basis of the right referred to in the preceding paragraph, the income from the assets that are in trust will not be considered, as well as those that the agency pays to the Federation by concept of fiscal coordination, in accordance with the Article 9-A of the Fiscal Coordination Law (Ley de Coordinación Fiscal).

The right referred to in this article shall be caused at the moment when payments are made or enforceable in favor of the Federal Roads and Bridges and Related Services (Caminos y Puentes Federales de Ingresos y Servicios Conexos) or the receipt issued that covers the sale of the goods or services to which the first paragraph of this article refers, whichever comes first.

The right of the fiscal year shall be paid by means of a declaration that shall be submitted to the offices authorized by the Service Tax Administration (Servicio de Administración Tributaria), within three months following the date on which the fiscal year ends.