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| titulo | ARTICLE 225: |
| id_articulo | 2524 |
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| nombre_clave | Art. 225 |
| contenido | ARTICLE 225:
The taxpayers of the right referred to in this Chapter, must have water measuring devices that use, exploit or take advantage of that installed by the National Water Commission (Comisión Nacional del Agua) and must allow access and provide the necessary facilities and support to the personnel of said Commission to install and take the corresponding readings. The taxpayer must use the meter readings referred to in the previous paragraph to calculate and pay the right in accordance with the corresponding fee within the deadlines established for this purpose, in terms of articles 223 and 226 of the Law. --596-Art. 223-- --596-Art. 226-- Until the National Water Commission (Comisión Nacional del Agua) installs the measuring device referred to in this article, the taxpayer will be obliged to:
For the purposes of the first paragraph of this article, notwithstanding the direct query of the meters installed by the National Water Commission (Comisión Nacional del Agua), taxpayers may consult via Internet, during the corresponding quarter, the status of their consumption, of compliance with the procedure indicated by the Service Tax Administration (Servicio de Administración Tributaria) through general rules. Individuals and legal entities that use, exploit or utilization of national waters will be required to keep a record of their meter readings in the format authorized by the Service Tax Administration (Servicio de Administración Tributaria). Said record shall be kept in terms of the provisions of article 30 of the Federal Fiscal Code (Código Fiscal de la Federación). --613-Art. 30-- |
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