ARTICLE 10 TRANSITORY FROM FEBRUARY 2, 2006

Sole. This Decree will enter into force the day after its publication in the Official Journal of the Federation (Diario Oficial de la Federación), with the exception of the amend from Art. 121 (LA: Art. 121) that will enter into force until the establishments have the infrastructure, the means of control determined by the Service Tax Administration (Servicio de Administración Tributaria) and the necessary link for its operation.