ARTICLE 69 B BIS: UNDUE TRANSMISSION OF FISCAL LOSSES

The authority may presume that the undue transfer of tax losses was made, when, from the analysis of the information it has in its databases, it identifies that the taxpayer entitled to the reduction of those tax losses was part of a restructuring, merger or corporate spin-off, or of a change of shareholders and, as a result, said taxpayer ceases to be part of the group to which it belonged.

The presumption indicated in the preceding paragraph may be carried out by the authority, provided that it warns that the taxpayer who obtained or declared tax losses, has updated any of the following assumptions:

For the purposes of the provisions of this article, it will be understood by group, what is established by the Law on Income Tax (Ley del Impuesto sobre la Renta), and by preponderant activity, which is established by the Regulations of this Code.

For the purposes of the provisions of the first paragraph of this article, the tax authority shall notify the taxpayer that obtained the tax loss through their tax mailbox, in order that within a period of twenty days they state what their right suits them and contributes the documentation and information it deems pertinent to distort the facts that led the authority to notify it.

In the case of taxpayers whose federal taxpayer registration is canceled, the notification will be carried out with the taxpayer who owns the rights and obligations of the company. In the event that the rights and obligations in turn are transmitted to another taxpayer, the notification will be made with the last holder of such rights and obligations.

The tax authority shall assess the evidence and defenses asserted by the taxpayer within a period not exceeding six months, counted from the expiration of the period referred to in the fourth paragraph of this article and notify the resolution through the tax mailbox by means of which it is indicated if the taxpayer distorted or not, the facts that led the authority to notify it. The tax authority within the first ten days of the aforementioned six-month period may request additional information from the taxpayer so that it can be provided no later than ten days after the date on which the notification of the information requirement takes effect.

Against the resolution issued by the tax authority in accordance with this article will proceed to revocation.

The authority shall publish on the website of the Service Tax Administration (Servicio de Administración Tributaria) and in the Official Journal of the Federation (Diario Oficial de la Federación), a list of taxpayers who have not distorted the facts that are imputed to them and therefore, are definitely in the situation to which the first paragraph of this article refers. In no case will this list be published within thirty days after notification of the resolution referred to in this article.

The publication referred to in the previous paragraph, has the effect of confirming the undue transfer of the tax losses obtained by the taxpayer that generated them, as well as the inadmissibility of its decrease by the corresponding taxpayer.

When taxpayers who have unduly reduced tax losses correct their tax situation within thirty days following the publication of the list referred to in this article, they may apply the surcharge fees per extension determined in accordance with the Federation Income Law (Ley de Ingresos de la Federación) by the corresponding period.

Once the period referred to in the previous paragraph has elapsed, when the taxpayer has not corrected their fiscal situation, the authority will be able to exercise their faculties of verification in terms of article 42 (CFF: Art. 42), section IX of this Code. The foregoing, without prejudice to the sanctions that may apply in terms of this Code, as well as the penalties imposed by the judicial authorities when criminal liability is incurred.