RULE 1.6.34: PAYMENT OF CONTRIBUTIONS FOR SERVICES OF ARTICLE 16 OF THE LAW

For the purposes of the provisions of rule 1.6.33. (RGCE 2020: Regla 1.6.33), the determined percentages must be sufficient to establish a provision for the payment of contributions resulting from the collection of consideration made by the service providers referred to in article 16 of the Law (LA: Art. 16).

Once the payment of the corresponding contributions has been made and, if there is a surplus of the provision at the end of the fiscal year, it may be delivered to Treasury of the Federation (Tesorería de la Federación).

Law 16 (LA: Art. 16), 80 (LA: Art. 80), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.6.33. (RGCE 2020: Regla 1.6.33)