RULE 1.1.4: PAYMENT THROUGH THE E5CINCO SCHEME

When payment is made through the e5cinco electronic scheme, the receipt of payment must be presented with the digital stamp or the original of the payment receipt from the institution in question, unless otherwise provided.

Access to the e5cinco scheme can be done through the application found on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

Federal Rights Law (Ley Federal de Derechos) 3 (LFD: Art. 3), 4 (LFD: Art. 4), 40 (LFD: Art. 40), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.4.2. (RGCE 2020: Regla 1.4.2), 1.6.23. (RGCE 2020: Regla 1.6.23), 1.8.2. (RGCE 2020: Regla 1.8.2), 1.9.15. (RGCE 2020: Regla 1.9.13), 2.3.4. (RGCE 2020: Regla 2.3.4), 2.3.5. (RGCE 2020: Regla 2.3.5), 2.4.1. (RGCE 2020: Regla 2.4.1), 2.4.3. (RGCE 2020: Regla 2.4.4), 3.1.3. (RGCE 2020: Regla 3.1.3), 4.5.17. (RGCE 2020: Regla 4.5.17), 4.5.18. (RGCE 2020: Regla 4.5.18), 4.5.32. (RGCE 2020: Regla 4.5.32), 4.7.1. (RGCE 2020: Regla 4.7.1), 7.1.4. (RGCE 2020: Regla 7.1.4), 7.2.1. (RGCE 2020: Regla 7.2.1)