ARTICLE 291:

For the purposes of article 289 of this Law (LFD: Art. 289), it will be as follows:

In the case of section I, the right will be paid as follows:

In the event that the taxpayer fails to submit the payment receipt containing the calculation of the aeronautical operations carried out, the Navigation Services for Mexican Airspace (SENEAM) will notify the Service Tax Administration (Servicio de Administración Tributaria) of this fact, who will make the requirement of the payment of the corresponding right in terms of the article 3 of this Law (LFD: Art. 3). The Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes), through the Legal Affairs Unit, will notify the user of the suspension of the use, enjoyment or exploitation of the Mexican airspace, in accordance with the provisions of the aforementioned Article 3 of this Law. (LFD: Art. 3)

Taxpayers who do not have a Federal Taxpayer Registration Card, fiscal address in the United Mexican States or its legal representative within the national territory, may not choose to pay the right in accordance with section I of Article 289 (LFD: Art. 289), so that they must make the payment in cash to Airports and Auxiliary Services or to an authorized dealer for the supply of fuel, each time it is supplied to the aircraft in question, in accordance with the provisions of Sections II and III of Article 289 of this Law (LFD: Art. 289), as appropriate.

Users who exercise the option provided for in these sections and have celebrated a fuel supply contract with the Airports and Auxiliary Services or, where appropriate, with the authorized dealer, for the purposes of determining the right, shall make the payment of the right for all aircrafts for which they exercised the option, by means of monthly payments, no later than the 17th day of the month following the one in which the fuel is supplied, through any means of payment authorized by the Service Tax Administration (Servicio de Administración Tributaria) through general rules, including the presentation of the declaration.

In the event that the taxpayer starts operations or, if applicable, acquires a new aircraft, after the calendar year in question begins, shall give notice referred to in the preceding paragraph, within a term of twenty days following at the beginning of operations or the inscription of the aircraft in the Mexican Aeronautical Registry (Registro Aeronáutico Mexicano), as the case may be, in order to exercise the option of payment of the right, being the beginning of operations.

Taxpayers who choose to pay the right in accordance with sections II and III of article 289 (LFD: Art. 289) and do not have a fuel supply contract with the concessionaire, they will pay in cash to the latter, the fees indicated in the tables contained in said section, as appropriate, each time the fuel is supplied to the aircraft of concerned, except when the user proves that it has informed the authorized offices that it will pay the right under the terms of section I of article 289 (LFD: Art. 289). The income generated by the application of this paragraph will be collected by the concessionaire that supplies the fuel and must be informed to the Treasury of the Federation (Tesorería de la Federación) within ten days of the month in question.

For the purposes of this Chapter, taxpayers who carry out regular aeronautical operations, who do not submit the notice referred to in sections I of article 289 and II of 291 (LFD: Art. 289) (LFD: Art. 291), in the term provided in said sections, it will be understood that they will pay the right in accordance with section I of article 289 of this Law. (LFD: Art. 289)

In the case of taxpayers who carry out non-regular aeronautical operations, who do not submit the notice referred to in sections I of article 289 and II of 291 (LFD: Art. 289) (LFD: Art. 291), in the term provided in said sections, it will be understood that they will pay the right in accordance with sections II and III of article 289 of this Law (LFD: Art. 289), as appropriate. Said taxpayers during the period between the beginning of each year or perhaps, the beginning of operations, and the expiration of the term of the presentation of the notice referred to in this paragraph, they shall pay the right in accordance with the aforementioned sections II and III of the article 289 (LFD: Art. 289), which they can prove in case they choose to pay under the terms of section I of the article itself.