FOURTH TRANSITORY ARTICLE

The taxpayers referred to in article 276 (LFD: Art. 276) of the Federal Rights Law (Ley Federal de Derechos), that would have changed type of receiving body, due to the modification made in this Decree to article 278-A (LFD: Art. 278A), may apply during the fiscal years indicated below, the fees provided for in article 277-B (LFD: Art. 277B) corresponding to them and, where appropriate, the accreditation factors contained in article 278 (LFD: Art. 278) of the same ordinance when they choose to prove, in the following percentages: