Agreement amending Guidelines for exercising resources for paving actions in municipalities derived from foreign used vehicle regularization proceeds in fiscal year 2023, published January 31, 2023 and amended April 28 and August 3, 2023

Official Gazette of the Federation: 12/19/2023

AGREEMENT amending, adding to, and repealing various provisions of the Guidelines for the use of resources allocated to paving actions in the corresponding municipalities, derived from the proceeds generated with motivo of the regularization of used vehicles of foreign origin

In the margin, a seal with the National Shield, reading: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.

ALEJANDRA CAÑIZARES TELLO, Head of the Budget Policy and Control Unit of the Ministry of Finance and Public Credit, based on articles 31 of the Organic Law of the Federal Public Administration; Twenty-First Transitory Article of the Federal Revenue Law for Fiscal Year 2024; 1, 75 and 85 of the Federal Budget and Fiscal Responsibility Law; 23, section I, subsection c), sub-subsection vii), second paragraph, of the Regulations of the Federal Budget and Fiscal Responsibility Law; 4, section C, subsection II, and 21 of the Internal Regulations of the Ministry of Finance and Public Credit, and 9 of the "Decree promoting the regularization of used vehicles of foreign origin", published in the Official Gazette of the Federation on December 29, 2022, and its amendments published in that official dissemination body on dates March 31, June 30, September 29 and December 1, all of 2023, and

CONSIDERING

That on January 31, 2023, the "Guidelines for the use of resources allocated to paving actions in the corresponding municipalities, derived from the proceeds generated with motivo of the regularization of used vehicles of foreign origin during fiscal year 2023" were published in the Official Gazette of the Federation, in compliance with the provisions of article 9 of the "Decree promoting the regularization of used vehicles of foreign origin", published in the same official dissemination medium on December 29, 2022;

That due to the amendments to the aforementioned decree published in the Official Gazette of the Federation on dates March 31 and June 30, both of 2023, the Guidelines cited in the previous paragraph were amended through agreements published in that official dissemination body on April 28 and August 3, 2023;

That on September 29, 2023, the "Decree amending the diverse decree promoting the regularization of used vehicles of foreign origin" was published in the Official Gazette of the Federation in which it is established that the aforementioned decree will be in force until December 31, 2023;

That on November 13, 2023, the Federal Revenue Law for Fiscal Year 2024 was published in the Official Gazette of the Federation, which contemplates in the Twenty-First Transitory Article the provisions that will be applicable so that the federative entities referred to in the "Decree promoting the regularization of used vehicles of foreign origin" and its modifications, deliver to their municipalities, in terms of the specific regulations issued by the Ministry of Finance and Public Credit, the federal subsidies derived from the incomes that are obtained from the proceeds that have been generated in fiscal year 2023, in terms of the provisions of article 9 of the cited Decree, also indicating that said resources may be committed, accrued and paid by the municipalities during fiscal year 2024;

That the mechanism established in the Twenty-First Transitory Article of the Federal Revenue Law for Fiscal Year 2024, makes it necessary to modify these Guidelines in order to regulate the delivery of federal public resources that derive from the proceeds that have been generated in fiscal year 2023 to be allocated to paving actions in the municipalities and that may be committed, accrued and paid by the municipalities during fiscal year 2024, and

That in accordance with the above, it has been deemed appropriate to issue the following

AGREEMENT AMENDING, ADDING TO, AND REPEALING VARIOUS PROVISIONS OF THE GUIDELINES FOR THE USE OF RESOURCES ALLOCATED TO PAVING ACTIONS IN THE CORRESPONDING MUNICIPALITIES, DERIVED FROM THE PROCEEDS GENERATED WITH MOTIVO OF THE REGULARIZATION OF USED VEHICLES OF FOREIGN ORIGIN DURING FISCAL YEAR 2023, PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 31, 2023 AND AMENDED THROUGH VARIOUS INSTRUMENTS PUBLISHED IN THAT OFFICIAL DISSEMINATION BODY ON DATES APRIL 28 AND AUGUST 3, 2023

Single Article. Numbers 1; 2, first paragraph; 4, subsections II and X; 5, second paragraph; 10, items a) and c); 12, first and second paragraphs; 13, first and second paragraphs, and 16, items d) and g) are amended; numbers 9 Bis; 10, item c), second paragraph, with the current second paragraph becoming the third paragraph; 12 Bis, and 16 Bis are added, and numbers 6, 15, item a), and 16, item h) of the Guidelines for the use of resources allocated to paving actions in the corresponding municipalities, derived from the proceeds generated with motivo of the regularization of used vehicles of foreign origin during fiscal year 2023, published in the Official Gazette of the Federation on January 31, 2023 and amended through various instruments published in that official dissemination body on dates April 28 and August 3, 2023, are repealed, to read as follows:

Chapter I

General provisions

1. These guidelines aim to establish the specific provisions for the use of resources that the Ministry of Finance and Public Credit allocates for paving actions in the municipalities of the states referred to in the "Decree promoting the regularization of used vehicles of foreign origin" published in the Official Gazette of the Federation on December 29, 2022, and its amendments published in that official dissemination body on dates March 31, June 30, September 29 and December 1, all of 2023, derived from the proceeds generated in fiscal year 2023 with motivo of the regularization of used vehicles of foreign origin, as well as the regulations governing the application, monitoring, control, accountability and transparency of those resources, without prejudice to other applicable legal provisions.

2. The resources referred to in these guidelines have the character of federal public subsidies, therefore, in their use, application, monitoring, control, accountability and transparency they are subject to the provisions of these guidelines, as well as other applicable legal provisions.

...

Chapter II

Definitions

...

I. ...

II. Decree: the "Decree promoting the regularization of used vehicles of foreign origin" published in the Official Gazette of the Federation on December 29, 2022, and its amendments published in that official dissemination body on dates March 31, June 30, September 29 and December 1, all of 2023;

III. to IX. ... .

X. Subsidies: the federal public resources that the SHCP transfers according to the Guidelines to the Federative Entities to be allocated to Paving Actions in the corresponding Municipalities, derived from the proceeds generated in fiscal year 2023 with motivo of the regularization of used vehicles of foreign origin in terms of the Decree;

XI. and XII. ...

Chapter III

Rules for the application of the Subsidies

...

Subsidies may not be allocated to current expenditure, with the exception of Indirect Expenses referred to in number 7 of the Guidelines, as well as resources allocated for the purposes indicated in numbers 16, item b), and 16 Bis thereof.

6. Repealed.

Chapter IV

Granting, application and control of the Subsidies

9 Bis. During the first two-month period of fiscal year 2024 the SHCP may agree and deliver to the Federative Entities the Subsidies charged to the allocations approved in General Budget Section 30 Debts from Previous Fiscal Years of the Federal Expenditure Budget for Fiscal Year 2024, according to the records of excess incomes and budget resources and other corresponding accounting records for General Budget Section 23 Salary and Economic Provisions of the Federal Expenditure Budget for Fiscal Year 2023.

...

a) The UPCP will communicate by official letter to the Federative Entities the amounts corresponding to each Municipality, according to the information that no later than January 20, 2024 the Tax Administration Service sends, regarding the distribution of amounts by Municipality and Federative Entity; to the validation of the notification of excess incomes with specific destination issued by the Non-Tax and Hydrocarbons Income Policy Unit of the SHCP, and to the records of budget resources and accounting records of General Budget Section 23 Salary and Economic Provisions of the Federal Expenditure Budget for Fiscal Year 2023;

b) ...

c) According to the Paving Projects that comply with the Guidelines, the Federative Entity must enter into with the UPCP, no later than in the first two-month period of 2024, as applicable, the agreement or agreements for the transfer of the Subsidies, where the beneficiary Municipality or Municipalities, the Paving Projects, the amounts thereof, as well as the respective execution calendars must be indicated.

The execution calendars established in the agreements referred to in the previous paragraph must consider periods that allow the Municipalities to commit, accrue and pay the Subsidies no later than December 31, 2024.

...

12. The respective Federative Entity must transfer the resources corresponding to the beneficiary Municipalities, only from the bank account referred to in the previous number, within a period not greater than ten business days after receipt thereof, and ensuring that the Municipalities have the resources in a timely manner so that they can be used according to the execution calendars established in the agreements entered into with the UPCP; for which, the Municipality must previously open a bank account with the characteristics mentioned in the previous number and must inform the Federative Entity.

The Federative Entity must deliver percentage-wise to the corresponding Municipalities according to the provisions in the respective agreements the financial returns generated from the resources deposited by the UPCP during the time they remained in the bank account of said Federative Entity, which shall be allocated to the increase and improvement of the goals of the Paving Projects.

...

12 Bis. Municipalities may commit, accrue and pay the Subsidies during fiscal year 2024.

The resources received by the Municipalities according to the previous number, that have not been committed, accrued nor paid during fiscal year 2024, must be concentrated in the TESOFE, including the financial returns that may have been generated, according to the provisions in the Federal Revenue Law of the corresponding fiscal year, within the 15 natural days following the end of the cited fiscal year.

13. Municipalities, through the corresponding Federative Entity, may request in writing to the UPCP, during the validity of the execution calendar established in the respective agreements, the modification of the portfolio and of the execution calendar, as applicable, so that the remainders or savings derived from the execution of the Paving Projects may be allocated to the increase and improvement of the goals of the projects, when the nature of the same allows it, as well as for the execution of new Paving Projects, provided that, the resources are committed, accrued and paid during fiscal year 2024.

In case of supervening, contingent or exceptional situations, that motivate or justify the extension of the period provided in the execution calendar of the Paving Projects established in the respective agreements, the Municipalities, through the corresponding Federative Entity, must request by official letter to the UPCP the modification of the periods determined in the respective execution calendar, which may be granted on a single occasion for each of the Paving Projects, provided that the request is justified, is made within the validity of the respective calendar and the resources are committed, accrued and paid during fiscal year 2024.

...

Chapter VI

Responsibilities in the application of the Subsidies

...

a) Repealed.

b) ...

...

a) to c) ...

d) Commit, accrue and pay the Subsidies no later than December 31, 2024 according to the execution calendars established in the agreements entered into with the UPCP;

e) and f) ...

g) Concentrate in the TESOFE the Subsidies that have not been committed, accrued nor paid during fiscal year 2024, including the remainders and financial returns that have been generated by the date of concentration of the resources, within the 15 natural days following the end of the cited fiscal year, according to the provisions in the Federal Revenue Law of the corresponding fiscal year, and

h) Repealed.

16 Bis. In the agreements referred to in number 10, item c), of the Guidelines it must be established that the Federative Entity, prior to consultation carried out with the Superior Audit Office of the Federation, will transfer to it the amount equivalent to one per thousand of the total amount established in each of those agreements, for the oversight of the Subsidies.

TRANSITORY ARTICLES

FIRST. - This Agreement will enter into force on January 1, 2024.

SECOND. - The agreements referred to in number 10, item c), of the Guidelines, that have been signed by the UPCP with the Federative Entities during fiscal year 2023, will continue in force in what does not contravene this Agreement. As of January 1, 2024 the use, commitment, accrual, payment and concentration to the TESOFE of the Subsidies may be carried out according to the provisions in numbers 10, item c), in its second paragraph; 12, first and second paragraphs; 12 Bis; 13, first and second paragraphs and 16, items d) and g), of the Guidelines that are amended, added to and repealed in this Agreement, as applicable, without the need to enter into modifying agreements.

Issued in Mexico City on the 5th day of the month of December 2023. - The Head of the Budget Policy and Control Unit, Alejandra Cañizares Tello. - Signature.

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