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contenido	SECOND TRANSITORY ARTICLE During the year 2020, in terms of rights, the following provisions will apply: For the registration of the technician title or technical professional issued by Institutions of the National Educational System that provide higher secondary education, as well as the issuance of the respective professional certificate, 30% of the corresponding amount will be paid in terms of sections IV and IX of article 185 --549-Art. 185-- of the Federal Rights Law (Ley Federal de Derechos). The financial entities subject to the supervision of the National Banking and Stock Commission (Comisión Nacional Bancaria y de Valores) referred to in article 29-D --506-Art. 29D-- of the Federal Rights Law (Ley Federal de Derechos) in force for the 2020 fiscal year, with the exception of multiple banking institutions, instead of paying the right for inspection and surveillance referred to in the aforementioned article 29-D --506-Art. 29D--, they may pay the fee that in accordance with the provisions in force in the 2019 fiscal year they have chosen to pay for the said fiscal year, plus 4% of said fee. In no case the rights to pay for the 2020 fiscal year for inspection and surveillance, may be less than the minimum fee established for each sector for the 2020 fiscal year, in accordance with the provisions of its own article 29-D --506-Art. 29D--. The financial entities referred to in article 29-D --506-Art. 29D--, sections I, III, V, VI, VIII, IX, XI, XIII, XV, XVIII and XIX of the Federal Rights Law (Ley Federal de Derechos) that have been established in the 2019 fiscal year, may choose to pay the minimum fee corresponding for the fiscal year of 2020 in accordance with the aforementioned sections of article 29-D --506-Art. 29D--, instead of paying the right for inspection and surveillance in terms of the provisions of such sections of said Law. In the case of brokerage firms, to determine the minimum fee corresponding to the 2020 fiscal year for the purposes of the option referred to in the preceding paragraphs of this section, the equivalent capital required to function as a brokerage firms shall be considered the equivalent in national currency to three million investment units. The multiple banking institutions referred to in article 29-D --506-Art. 29D--, section IV of the Federal Rights Law (Ley Federal de Derechos), instead of paying the right for inspection and surveillance referred to in said section, may choose to pay the fee that in accordance with the provisions in force in the fiscal year of 2019 would have chosen to pay for said fiscal year, plus 10% of the result of the sum of subsections a) and b) of section IV of said article 29-D --506-Art. 29D--. In no case may the rights to pay be lower than the minimum fee established for said sector for the 2020 fiscal year, in accordance with the provisions of the aforementioned section IV of article 29-D --506-Art. 29D--. The financial entities referred to in the previous paragraph that have been established in the 2019 fiscal year, may choose to pay the minimum fee for the 2020 fiscal year in accordance with the aforementioned section of the aforementioned article 29-D --506-Art. 29D-- instead of paying the right for inspection and surveillance in terms of the provisions of said section. The stock exchanges referred to in article 29-E --506-Art. 29E--, section III of the Federal Rights Law (Ley Federal de Derechos) in force for the 2020 fiscal year, instead of paying the right for inspection and surveillance referred to in the aforementioned article 29-E --506-Art. 29E--, section III, may choose to pay the equivalent amount in national currency that results from multiplying 1% by their equity capital. In case of exercising the option referred to in this section, the stock exchanges must comply with the provisions of article 29-K --506-Art. 29K--, section II of the Federal Rights Law (Ley Federal de Derechos). When taxpayers exercise the option to pay the rights for inspection and surveillance in the terms provided in sections II, III and IV of this article and make the annual payment during the first quarter of the 2020 fiscal year, it will not be applicable to them the 5% discount established in section I of article 29-K --506-Art. 29K-- of the Federal Rights Law (Ley Federal de Derechos). Mexicans who wish to obtain an open public will at a consular office abroad will pay 50% of the corresponding amount in terms of section III of article 23 --503-Art. 23-- of the Federal Rights Law (Ley Federal de Derechos).
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SECOND TRANSITORY ARTICLE

During the year 2020, in terms of rights, the following provisions will apply:

For the registration of the technician title or technical professional issued by Institutions of the National Educational System that provide higher secondary education, as well as the issuance of the respective professional certificate, 30% of the corresponding amount will be paid in terms of sections IV and IX of article 185 --549-Art. 185-- of the Federal Rights Law (Ley Federal de Derechos).

The financial entities subject to the supervision of the National Banking and Stock Commission (Comisión Nacional Bancaria y de Valores) referred to in article 29-D --506-Art. 29D-- of the Federal Rights Law (Ley Federal de Derechos) in force for the 2020 fiscal year, with the exception of multiple banking institutions, instead of paying the right for inspection and surveillance referred to in the aforementioned article 29-D --506-Art. 29D--, they may pay the fee that in accordance with the provisions in force in the 2019 fiscal year they have chosen to pay for the said fiscal year, plus 4% of said fee. In no case the rights to pay for the 2020 fiscal year for inspection and surveillance, may be less than the minimum fee established for each sector for the 2020 fiscal year, in accordance with the provisions of its own article 29-D --506-Art. 29D--.

The financial entities referred to in article 29-D --506-Art. 29D--, sections I, III, V, VI, VIII, IX, XI, XIII, XV, XVIII and XIX of the Federal Rights Law (Ley Federal de Derechos) that have been established in the 2019 fiscal year, may choose to pay the minimum fee corresponding for the fiscal year of 2020 in accordance with the aforementioned sections of article 29-D --506-Art. 29D--, instead of paying the right for inspection and surveillance in terms of the provisions of such sections of said Law.

In the case of brokerage firms, to determine the minimum fee corresponding to the 2020 fiscal year for the purposes of the option referred to in the preceding paragraphs of this section, the equivalent capital required to function as a brokerage firms shall be considered the equivalent in national currency to three million investment units.

The multiple banking institutions referred to in article 29-D --506-Art. 29D--, section IV of the Federal Rights Law (Ley Federal de Derechos), instead of paying the right for inspection and surveillance referred to in said section, may choose to pay the fee that in accordance with the provisions in force in the fiscal year of 2019 would have chosen to pay for said fiscal year, plus 10% of the result of the sum of subsections a) and b) of section IV of said article 29-D --506-Art. 29D--. In no case may the rights to pay be lower than the minimum fee established for said sector for the 2020 fiscal year, in accordance with the provisions of the aforementioned section IV of article 29-D --506-Art. 29D--.

The financial entities referred to in the previous paragraph that have been established in the 2019 fiscal year, may choose to pay the minimum fee for the 2020 fiscal year in accordance with the aforementioned section of the aforementioned article 29-D --506-Art. 29D-- instead of paying the right for inspection and surveillance in terms of the provisions of said section.

The stock exchanges referred to in article 29-E --506-Art. 29E--, section III of the Federal Rights Law (Ley Federal de Derechos) in force for the 2020 fiscal year, instead of paying the right for inspection and surveillance referred to in the aforementioned article 29-E --506-Art. 29E--, section III, may choose to pay the equivalent amount in national currency that results from multiplying 1% by their equity capital. In case of exercising the option referred to in this section, the stock exchanges must comply with the provisions of article 29-K --506-Art. 29K--, section II of the Federal Rights Law (Ley Federal de Derechos).

When taxpayers exercise the option to pay the rights for inspection and surveillance in the terms provided in sections II, III and IV of this article and make the annual payment during the first quarter of the 2020 fiscal year, it will not be applicable to them the 5% discount established in section I of article 29-K --506-Art. 29K-- of the Federal Rights Law (Ley Federal de Derechos).

Mexicans who wish to obtain an open public will at a consular office abroad will pay 50% of the corresponding amount in terms of section III of article 23 --503-Art. 23-- of the Federal Rights Law (Ley Federal de Derechos).

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