THIRD TRANSITORY ARTICLE

For the purposes of articles 275 (LFD: Art. 275) of the Federal Rights Law (Ley Federal de Derechos) and 25, section IX of the Federation Income Law (Ley de Ingresos de la Federación) for the 2019 fiscal year, the income collected in the 2019 and prior fiscal year, must adhere to the provisions in force in the 2019 fiscal year.