RULE 5.3.2: STOLEN, LOST, OR DAMAGED LABELS

For the purposes of article 19, section V of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), in case of theft, loss or deterioration of the labels or seals intended to be placed on the merchandise to be imported, the taxpayer must observe the provisions of rule 5.2.11. of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

Law on Special Tax on Production and Services (Ley del IEPS) 19-V, Federal Fiscal Code (Código Fiscal de la Federación) 105-I (CFF: Art. 105), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) 5.2.11.