ARTICLE 224-A:

     

    The taxpayers of the rights referred to in this Chapter, at the moment of filing their declarations, may decrease the following amounts from the payment of the respective right:

  • The proven cost of the measuring devices and the costs of their installation that are made from 1998, not including the amounts that are also charged or retrieve the acquirer for other contributions, to calculate the water volume utilize, used or exploit, in the terms of this Law.
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    In order to make such reduction effective, taxpayers must submit to the offices of the National Water Commission (Comisión Nacional del Agua), for verification and stamped, the original purchase invoice of the measuring device and its installation, which must comply with the tax requirements referred to in Article 29-A of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 29A)

     

  • (Repealed).
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    The amount to be reduced must be indicated in the final quarterly statement. When the amount to be reduced is greater than the right to charge, the surplus will be deducted in the subsequents definitive quarterly statements.