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titulo	ARTICLE 229:
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contenido	ARTICLE 229: For the purposes of the presumptive determination referred to in the preceding article, the right referred to in this Chapter shall be calculated, considering the provisions of any of the following sections: The volume that indicates the title of assignment, concession, authorization, or permission. The volumes that indicate the records of the readings of its meters, its measuring device or dispose from any of the quarterly or annual statements submitted of the same year or of any other, with the modifications that in its case, would have had with reason of the exercise of the faculties of verification. Calculating the amount of water that the taxpayer could obtain during the quarter for which the determination is made, for which the following formula will be applied: Where: VAEE: Estimated Volume of Water Extracted (in cubic meters) 368.073413: Related constant of p (water density), g (gravitational constant) and units t (time units) EF: Energy Bill (in kilowatt hours) Ha: Water level depth (in meters) e: Motor-pump system efficiency The consumption of the Energy Bill corresponding to the quarter to be determined presumptively that will be taken into account for the purposes of this section, will be the one that corresponds to the daily average consumption in kilowatts hour indicated in the bill in question and will be multiplied by the number days corresponding to said bill that are included in the quarter subject to the determination, considering each of the bills included in the said quarter. The sum of the results of the previous operations will be the one used in the formula referred to in this section, in order to obtain the Estimated Volume of Water Extracted per quarter. When the information of the total Energy Bill corresponding to the quarter to be determined presumptively is not available, any daily average consumption in kilowatts hour will be considered, preferably the most recent one to the quarter to be determined; said daily average will be multiplied by the number of days that comprise the quarter to be determined, and the result obtained will be the data used in the formula referred to in this fraction, in order to obtain the Estimated Volume of Water Extracted per quarter. Other information obtained by the tax authorities in the exercise of their faculties of verification. The indirect means of economic research or any other kind. Any other information obtained by the tax authority other than the previous ones. In the case of taxpayers who have titles of assignment, concession, authorization or permits, if the volume indicated in them is less than the volume obtained from the information and documentation available to the National Water Commission (Comisión Nacional del Agua) or the Administration Service Tax, the latter should be considered. In the case of taxpayers who make the use, exploitation or utilization of national waters in fact, the volume that is greater than those with the National Water Commission (Comisión Nacional del Agua) or the Service Tax Administration (Servicio de Administración Tributaria) should be considered, in case of having several of them.
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ARTICLE 229:

For the purposes of the presumptive determination referred to in the preceding article, the right referred to in this Chapter shall be calculated, considering the provisions of any of the following sections:

The volume that indicates the title of assignment, concession, authorization, or permission.

The volumes that indicate the records of the readings of its meters, its measuring device or dispose from any of the quarterly or annual statements submitted of the same year or of any other, with the modifications that in its case, would have had with reason of the exercise of the faculties of verification.

Calculating the amount of water that the taxpayer could obtain during the quarter for which the determination is made, for which the following formula will be applied:

Where:

VAEE: Estimated Volume of Water Extracted (in cubic meters)

368.073413: Related constant of p (water density), g (gravitational constant) and units t (time units)

EF: Energy Bill (in kilowatt hours)

Ha: Water level depth (in meters)

e: Motor-pump system efficiency

The consumption of the Energy Bill corresponding to the quarter to be determined presumptively that will be taken into account for the purposes of this section, will be the one that corresponds to the daily average consumption in kilowatts hour indicated in the bill in question and will be multiplied by the number days corresponding to said bill that are included in the quarter subject to the determination, considering each of the bills included in the said quarter. The sum of the results of the previous operations will be the one used in the formula referred to in this section, in order to obtain the Estimated Volume of Water Extracted per quarter.

When the information of the total Energy Bill corresponding to the quarter to be determined presumptively is not available, any daily average consumption in kilowatts hour will be considered, preferably the most recent one to the quarter to be determined; said daily average will be multiplied by the number of days that comprise the quarter to be determined, and the result obtained will be the data used in the formula referred to in this fraction, in order to obtain the Estimated Volume of Water Extracted per quarter.

Other information obtained by the tax authorities in the exercise of their faculties of verification.

The indirect means of economic research or any other kind.

Any other information obtained by the tax authority other than the previous ones.

In the case of taxpayers who have titles of assignment, concession, authorization or permits, if the volume indicated in them is less than the volume obtained from the information and documentation available to the National Water Commission (Comisión Nacional del Agua) or the Administration Service Tax, the latter should be considered.

In the case of taxpayers who make the use, exploitation or utilization of national waters in fact, the volume that is greater than those with the National Water Commission (Comisión Nacional del Agua) or the Service Tax Administration (Servicio de Administración Tributaria) should be considered, in case of having several of them.

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