Agreement by which powers are delegated to the public servants of the Tax Administration Service

Official Gazette of the Federation: 04/05/2023

AGREEMENT by which powers are delegated to the public servants of the Tax Administration Service

In the margin, a seal with the National Shield, stating: United Mexican States.- FINANCE.- Ministry of Finance and Public Credit.- Tax Administration Service.

ANTONIO MARTÍNEZ DAGNINO, Head of the Tax Administration Service, with foundation in the provisions of articles 1, 2, 7, section XVIII, 8, section II and 14, sections I, II and IX of the Tax Administration Service Law and 1, 8, section XVII and 10 of the Interior Regulations of the Tax Administration Service, and

CONSIDERING

That the exercise of the attributes of the Tax Administration Service originally corresponds to its head who, in order to achieve greater effectiveness in the application of the provisions of their competence, as well as to improve efficiency in the development of the functions entrusted to said decentralized administrative body, has the power to delegate to the public servants who are part of it, those established in the corresponding Interior Regulations and in other ordinances;

That by virtue of the reforms to various fiscal provisions and with the purpose of facilitating the compliance of the objectives of this decentralized administrative body and improve the efficiency in the development of the functions in charge of the same, it is necessary to delegate powers to the public servants of the Tax Administration Service, therefore I have seen fit to issue the following:

AGREEMENT BY WHICH POWERS ARE DELEGATED TO THE PUBLIC SERVANTS OF THE TAX ADMINISTRATION SERVICE

First Article.

The following powers are delegated to the public servants of the General Administration of Collection, as follows:

I.

In the General Administrator of Collection:

a)

Process and resolve requests for authorization for the application of a lower utility coefficient to determine provisional payments of income tax;

b)

Issue the declaration of embargo of assets referred to in the Federal Fiscal Code;

c)

Process and resolve requests for reduction of fines determined and imposed by the competent authorities or those determined by taxpayers;

d)

Process and resolve requests for reduction of surcharges derived from an adjustment to prices or amounts of consideration in operations with related parties, in terms of the Federal Fiscal Code, prior opinion of the competent authority;

e)

Carry out, in accordance with the policies, procedures and criteria issued for such purpose, the donation or destruction of embargoed assets, when they cannot be transferred to the competent instance in accordance with applicable legal provisions, and

f)

Provide and validate information regarding collection obtained from income tax that is actually paid to the Federation, corresponding to the salary of personnel who provide or perform a subordinate personal service in the dependencies of the federative entity, municipality or borough of Mexico City, as well as in their respective autonomous bodies and parastatal and paramunicipal entities, in accordance with established in article 3-B of the Fiscal Coordination Law, and other applicable provisions;

II.

In the Central Administrator of Promotion and Compliance Monitoring, those indicated in section I, item a) of this article;

III.

In the Central Administrator of Persuasive Collection and Guarantees those indicated in section I, items c), d) and e) of this article;

IV.

In the Central Administrator of Coercive Collection, the one indicated in section I, item b) of this article;

V.

In the Central Administrator of Operational Programs with Federative Entities:

a)

Those established in article 16, sections V and VI of the Interior Regulations of the Tax Administration Service;

b)

Those established in article 16, sections XIII, XIV and XV of the Interior Regulations of the Tax Administration Service, to be exercised over taxpayer public entities of the three orders of government and institutions that by Law are obliged to deliver to the Federal Government the full amount of their operating surplus, as well as decentralized bodies, and

c)

The one indicated in section I, item f) of this article, and

VI.

In the decentralized administrators and sub-administrators of Collection, those indicated in section I, items a), b), c) and d) of this article.

Second Article. The following powers are delegated to the public servants of the General Administration of Federal Tax Audit, as follows:

I.

In the General Administrator of Federal Tax Audit:

a)

Verify that compliance is met, in matters of value added tax, with what is established in the Decree on fiscal stimuli northern border region and in the Decree on fiscal stimuli southern border region; as well as issue to taxpayers the official letter whereby it is communicated that they did not disprove the irregularities detected in the verification;

b)

Issue to taxpayers the resolution whereby it is communicated that they do not comply with the requirements to be beneficiaries of the stimuli for the southern border region, as well as the resolution whereby it is indicated that they will be removed from the Registry of beneficiaries of the aforementioned stimulus, referred to in the Decree on fiscal stimuli southern border region;

c)

Send to taxpayers payment proposals, communications to promote compliance with their tax obligations and to inform about detected inconsistencies or atypical behaviors, in terms of established in the Federal Fiscal Code;

d)

Request or order, as appropriate, to the National Banking and Securities Commission, to the National Insurance and Bonding Commission or to the National Commission of the Retirement Savings System, as appropriate, or else, to the corresponding financial entities and savings and loan cooperative societies; that they execute assurances or precautionary embargoes of the assets referred to in articles 40-A, section III, item a) and 145, second paragraph, section III, item f) of the Federal Fiscal Code, in accordance with applicable legal provisions and request the lifting of the same;

e)

Render without effect digital seal certificates, in terms of article 17-H Bis, last paragraph of the Federal Fiscal Code, as well as restrict the use of the electronic e.firma certificate or any other mechanism permitted in applicable legal provisions for the issuance of digital tax receipts over the Internet;

f)

Carry out all acts and procedures established in article 23, from the sixth to the eighteenth paragraph of the Federal Fiscal Code;

g)

Carry out all acts and procedures established in article 42-B of the Federal Fiscal Code;

h)

Reduce, in terms of applicable legal provisions, the fines determined and imposed in the exercise of their attributes or those determined by taxpayers over whom said attributes are being exercised;

i)

Conduct home visits and request reports, data or documents, in order to verify compliance with articles 32-B, section V, 32-B Bis, 32-B Ter, 32-B Quáter and 32-B Quinquies of the Federal Fiscal Code, in terms of applicable legal provisions, as well as request the reports, data or documents provided in said provisions;

j)

Employ the coercive measures indicated in the Federal Fiscal Code;

k)

Practice or order that an appraisal or physical verification of all kinds of assets, rights referred to in article 32 of the Income Tax Law and all kinds of services be practiced;

l)

In matters of Fiscal Coordination, apply the procedures established in the Administrative Collaboration Agreements in Federal Fiscal Matters, derived from non-compliance with legal provisions, regarding the application of the Agreement;

m)

Those established in articles 47, 51, 53, 54 and 56 of the Interior Regulations of the Tax Administration Service;

n)

Record the facts detected in the development of verification visits referred to in article 34 of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin;

o)

Issue the resolution in which the legal situation of the individual is defined and that ends the administrative verification procedure, referred to in the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin, and

p)

Initiate the administrative sanctioning procedure, to which the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin refers;

II.

In the central administrators of Operation of National Tax Audit, Technical Tax Analysis, Planning and Programming of Federal Tax Audit, Verification and Evaluation of Federative Entities in Matters of Fiscal Coordination, Strategic Tax Audit, and Refunds and Compensations, as well as in the coordinators and administrators that depend on them, those indicated in section I, items a), b), c), d), e), f), g), h), i), j) and k) of this article;

III.

In the Central Administrator of Verification and Evaluation of Federative Entities in Matters of Fiscal Coordination, the one indicated in section I, item l) of this article;

IV.

In the Central Administrator of Strategic Tax Audit and in the Specialized Administrator of Verification of Vulnerable Activities, those indicated in section I, items m), n), o) and p) of this article;

V.

In the decentralized administrators and sub-administrators of Tax Audit, those indicated in section I, items a), b), c), d), e), f), g), h), i), j), k), n), o) and p) of this article, and

VI.

In the visitors and verifiers assigned to the General Administration of Federal Tax Audit, the one to value documents or reports obtained from third parties in the development of the exercise of verification powers, as well as of the documents, books or records presented by the taxpayer.

Third Article.-

The following powers are delegated to the public servants of the General Administration of Foreign Trade Audit, as indicated, as follows:

I.

In the General Administrator of Foreign Trade Audit:

a)

Verify that compliance is met, in matters of value added tax, with what is established in the Decree on fiscal stimuli northern border region and in the Decree on fiscal stimuli southern border region; as well as issue to taxpayers the official letter whereby it is communicated that they did not disprove the irregularities detected in the verification;

b)

Issue to taxpayers the resolution whereby it is communicated that they do not comply with the requirements to be beneficiaries of the stimuli for the northern and southern border region, as well as the resolution whereby it is indicated that they will be removed from the Registry of beneficiaries of the aforementioned stimuli, referred to in the Decrees on fiscal stimuli northern and southern border region;

c)

Send to taxpayers payment proposals, communications to promote compliance with their tax obligations and to inform about detected inconsistencies or atypical behaviors, in terms of established in the Federal Fiscal Code;

d)

Request or order, as appropriate, to the National Banking and Securities Commission, to the National Insurance and Bonding Commission or to the National Commission of the Retirement Savings System, as appropriate, or else, to the corresponding financial entities and savings and loan cooperative societies; that they execute assurances or precautionary embargoes of the assets referred to in articles 40-A, section III, item a) and 145, second paragraph, section III, item f) of the Federal Fiscal Code, in accordance with applicable legal provisions and request the lifting of the same;

e)

Render without effect digital seal certificates, in terms of article 17-H Bis, last paragraph of the Federal Fiscal Code, as well as restrict the use of the electronic e.firma certificate or any other mechanism permitted in applicable legal provisions for the issuance of digital tax receipts over the Internet;

f)

Carry out all acts and procedures established in article 23, from the sixth to the eighteenth paragraph of the Federal Fiscal Code;

g)

Grant, modify, renew, extend, suspend or cancel, as appropriate, the temporary import and export authorizations; return of goods, including the safe return of foreign-origin vehicles; definitive import of goods destined for national security; re-export and transfer to the border strip or region or to the rest of the national territory of imported goods, as appropriate; rectification of customs declarations, as well as destruction or change of regime of temporarily imported goods;

h)

Declare the abandonment of goods in the cases indicated by legal provisions;

i)

Determine federal contributions or revenues, apply compensatory quotas and determine in liquid amount the corresponding amount chargeable to taxpayers, joint and several liable parties and other obligors, derived from the exercise of the attributes established in article 25 of the Interior Regulations of the Tax Administration Service and determine the accessories that correspond in the aforementioned cases;

j)

Establish the guidelines for the acceptance of guarantees that are granted regarding rights and their accessories, that are caused by the authorizations established in article 25, sections LXXIX, LXXXI and LXXXII of the Interior Regulations of the Tax Administration Service;

k)

Evaluate, qualify and, if applicable, accept the guarantees that are granted regarding rights that are caused by the authorizations established in article 25, sections LXXIX, LXXXI and LXXXII of the Interior Regulations of the Tax Administration Service;

l)

In cases of goods that they have in their possession and that have been subject to an infringement of the Customs Law and other fiscal provisions, deliver them to interested parties, provided they are not subject to prohibitions or restrictions and the fiscal interest is guaranteed;

m)

Donate or destroy, in accordance with applicable legal provisions, the goods from foreign trade made available to the Institute to Return to the People What Was Stolen and that, once the period established in the Federal Law for the Administration and Alienation of Assets of the Public Sector has elapsed, said institute has not removed them from the place where they are located;

n)

Request the competent authority the suspension to operate in the electronic customs system for the dispatch of goods, as well as carry out all acts and procedures established in article 184-C of the Customs Law;

o)

Conduct visits to verify at the tax domicile, establishments, branches, premises, fixed or semi-fixed stalls on the public road, places where goods are stored and, in general, any premises or establishment used for the performance of their activities by producers, manufacturers or importers in which they sell, alienate or distribute in Mexico the packs, cases, wrappers or any other object containing cigarettes or other manufactured tobaccos, with the exception of cigars and other manufactured tobaccos made entirely by hand, compliance with fiscal provisions to which they are affected, as well as request them the information and documentation that allows verifying compliance with said provisions; likewise, to verify that said products contain printed the security code referred to in the Special Tax on Production and Services Law and, if applicable, request the cancellation of security codes;

p)

Secure the cases, wrappers, packaging or any other object containing cigarettes and declare that they pass to ownership of the Federal Treasury, in order to proceed to their destruction, when in the exercise of their attributes it is detected that they do not contain the security code referred to in the Special Tax on Production and Services Law;

q)

Carry out all acts and procedures established in article 42-B of the Federal Fiscal Code, and

r)

Reduce, in terms of applicable legal provisions, the fines determined and imposed in the exercise of their attributes or those determined by taxpayers over whom said attributes are being exercised;

II.

In the Central Administrator of Planning and Programming of Foreign Trade, as well as in the administrators of Planning and Programming of Foreign Trade " 1 " , " 2 " , " 3 " and " 4 " , those indicated in section I, items c) and n) of this article;

III.

In the Central Administrator of Legal Support of Foreign Trade Audit, as well as in the administrators of Legal Support of Foreign Trade Audit " 1 " and " 2 " :

a)

The one established in article 25, section XLI of the Interior Regulations of the Tax Administration Service, and

b)

Those indicated in section I, items g) and i) of this article;

IV.

In the central administrators of Investigation and Analysis of Foreign Trade, Special Operations of Foreign Trade, Audit of Foreign Trade Operations, Strategic Coordination of Foreign Trade Audit and in the administrators that depend on them, those indicated in section I, items a), b), c), d), e), f), h), i), l), m), n), o), p), q) and r) of this article;

V.

In the Central Administrator of Certification and International Affairs of Foreign Trade Audit, as well as in the administrators of Certification and International Affairs of Foreign Trade Audit " 1 " , " 2 " and " 3 " , those indicated in section I, items c), i) and k) of this article;

VI.

In the decentralized administrators of Foreign Trade Audit, in the administrators of Foreign Trade Audit " 1 " , " 2 " and " 3 " , as well as in the sub-administrators assigned to said decentralized administrations, those indicated in section I, items a), b), c), d), e), f), h), i), l), m), n), o), p), q) and r) of this article, and

VII.

In the visitors and verifiers assigned to the General Administration of Foreign Trade Audit, the one to value documents or reports obtained from third parties in the development of the exercise of verification powers, as well as of the documents, books or records presented by the taxpayer.

Fourth Article.-

The following powers are delegated to the public servants of the General Administration of Large Taxpayers, as indicated, as follows:

I.

In the General Administrator of Large Taxpayers:

a)

Verify that compliance is met, in matters of value added tax, with what is established in the Decree on fiscal stimuli northern border region and in the Decree on fiscal stimuli southern border region; as well as, issue to taxpayers the official letter whereby it is communicated that they did not disprove the irregularities detected in the verification;

b)

Issue to taxpayers the resolution whereby it is communicated that they do not comply with the requirements to be beneficiaries of the stimuli for the southern border region, as well as the resolution whereby it is indicated that they will be removed from the Registry of beneficiaries of the aforementioned stimulus, referred to in the Decree on fiscal stimuli southern border region;

c)

Send to taxpayers payment proposals, communications to promote compliance with their tax obligations and to inform about detected inconsistencies or atypical behaviors, in terms of established in the Federal Fiscal Code;

d)

Request or order, as appropriate, to the National Banking and Securities Commission, to the National Insurance and Bonding Commission or to the National Commission of the Retirement Savings System, as appropriate, or else, to the corresponding financial entities and savings and loan cooperative societies; that they execute assurances or precautionary embargoes of the assets referred to in articles 40-A, section III, item a) and 145, second paragraph, section III, item f) of the Federal Fiscal Code, in accordance with applicable legal provisions and request the lifting of the same;

e)

Render without effect digital seal certificates, in terms of article 17-H Bis, last paragraph of the Federal Fiscal Code, as well as restrict the use of the electronic e.firma certificate or any other mechanism permitted in applicable legal provisions for the issuance of digital tax receipts over the Internet;

f)

Carry out all acts and procedures established in article 23, from the sixth to the eighteenth paragraph of the Federal Fiscal Code;

g)

Carry out all acts and procedures established in article 42-B of the Federal Fiscal Code;

h)

Reduce, in terms of applicable legal provisions, the fines determined and imposed in the exercise of their attributes or those determined by taxpayers over whom said attributes are being exercised;

i)

Order and practice verification acts that are necessary for the effective implementation and compliance of the Standard for the Automatic Exchange of Information on Financial Accounts in Tax Matters and of the broad agreements on information exchange that Mexico has in force, that authorize the automatic exchange of financial information in tax matters, including inter-institutional agreements signed with foundation in them; as well as, to verify that legal persons and legal figures that are financial institutions have procedures to identify reportable accounts among financial accounts and that they present before tax authorities the information referred to in the aforementioned Standard and the cited broad agreements on information exchange;

j)

Carry out all necessary actions to carry out what is established in article 33, section I, item j) of the Federal Fiscal Code;

k)

Conduct home visits and request reports, data or documents, in order to verify the

compliance with Articles 32-B, section V, 32-B Bis, 32-B Ter, 32-B Quáter and 32-B Quinquies

of the Federal Fiscal Code, in terms of the applicable legal provisions; as well as requiring the reports, data or documents provided for in the aforementioned provisions;

l)

Employ the coercive measures indicated in the Federal Fiscal Code;

m)

Carry out or order that an appraisal or physical verification be carried out of all kinds of goods,

rights referred to in Article 32 of the Income Tax Law and all kinds of

services, and

n)

Process and resolve the appeal for nonconformity provided for in the Fiscal Coordination Law,

when filed by subjects or entities within their competence.

II.

In the Central Administrators of Audit of the Financial Sector, Audit of Groups of

Companies, Audit of Various Large Taxpayers, International Audit, Transfer Pricing Audit, as well as in the administrators that depend on them,

those indicated in section I, subsections a), b), c), d), e), f), g), h), i), j), k), l) and m) of this article.

III.

In the Central Administrator of Litigation of Large Taxpayers, as well as in the

administrators that depend on him, the one indicated in section I, subsection n) of this article, and

IV.

In the visitors and verifiers assigned to the General Administration of Large Taxpayers,

that of valuing the documents or reports obtained from third parties in the development of the exercise of the

verification powers, as well as of the documents, books or records that presents the

taxpayer.

Article Fifth.-

Powers are delegated to the public servants of the General Administration of Hydrocarbons,

the powers indicated according to the following:

I.

In the General Administrator of Hydrocarbons:

a)

Verify that compliance is achieved, in matters of value added tax, with what is established in the Decree

of fiscal stimuli northern border region and in the Decree of fiscal stimuli region

southern border; as well as issue to taxpayers the official letter through which it is communicated that

they did not disprove the irregularities detected in the verification;

b)

Issue to taxpayers the resolution through which it is communicated that they do not comply with the

requirements to be beneficiaries of the stimuli for the southern border region, as well as the

resolution through which it is indicated that they will be removed from the Registry of beneficiaries of the

aforementioned stimulus, to which refers the Decree of fiscal stimuli southern border region;

c)

Send to taxpayers payment proposals, communications to promote compliance

of their tax obligations and to inform about inconsistencies detected or behaviors

atypical, in terms of what is established in the Federal Fiscal Code;

d)

Request or order, as appropriate, to the National Banking and Securities Commission, to the

National Commission of Insurance and Sureties or to the National Commission of the Savings System

for Retirement, as applicable, or else, to the financial entities and cooperative societies of

savings and loan that correspond; that they execute seizures or precautionary embargoes of

the goods to which refer Articles 40-A, section III, subsection a) and 145, second paragraph,

section III, subsection f) of the Federal Fiscal Code, in accordance with the provisions

legal applicable and request the lifting of the same;

e)

Render without effect digital seal certificates, in terms of Article 17-H Bis, last paragraph

of the Federal Fiscal Code, as well as restrict the use of the certificate of electronic signature

(e.firma) or any other mechanism permitted in the legal provisions applicable for the

issuance of digital tax receipts over the Internet;

f)

Carry out all acts and procedures established in Article 23, from the sixth to the

eighteenth paragraph of the Federal Fiscal Code;

g)

Carry out all acts and procedures established in Article 42-B of the Federal Fiscal Code

of the Federation;

h)

Reduce, in terms of the applicable legal provisions, the fines determined and

imposed in the exercise of their attributes or those determined by the taxpayers over

which are being exercised said attributes;

i)

Employ the coercive measures indicated in the Federal Fiscal Code;

j)

Carry out or order that an appraisal or physical verification be carried out of all kinds of goods,

rights referred to in Article 32 of the Income Tax Law and all kinds of

services, and

k)

Process and resolve the appeal for nonconformity provided for in the Fiscal Coordination Law,

when filed by subjects or entities within their competence.

II.

In the Central Administrators of Hydrocarbon Verification and Audit

of

Hydrocarbons, as well as in the administrators that depend on them, those indicated in section

I, subsections a), b), c), d), e), f), g), h), i) and j) of this article.

III.

In the Central Administrator of Litigation of Hydrocarbons, as well as in the administrators

that depend on him, the one indicated in section I, subsection k) of this article, and

IV.

In the visitors and verifiers assigned to the General Administration of Hydrocarbons, that of

valuing the documents or reports obtained from third parties in the development of the exercise of the

verification powers, as well as of the documents, books or records that presents

the

taxpayer.

Article Sixth. Power is delegated to the General Administrator of Services to the Taxpayer, in the Administrator

Central of Tax Services to the Taxpayer, in the Central Administrator of Management of Services and

Procedures with Electronic Means and in the Central Administrator of Registry Operation, the power of

render without effect digital seal certificates, in terms of Article 17-H Bis, last paragraph of the Code

Fiscal of the Federation, as well as restrict the use of the certificate of electronic signature (e.firma) or any other

mechanism permitted in the applicable legal provisions for the issuance of receipts fiscal

digital over the Internet.

Article Seventh. Powers are delegated to the public servants of the General Legal Administration, the

powers indicated according to the following:

I.

In the General Legal Administrator:

a)

Those established in Article 32, sections XXIII and XXIV of the Internal Regulations of the Service

of Tax Administration;

b)

To be exercised over legal entities and trusts that have or have had

authorization to receive deductible donations for income tax purposes, as well

as over third parties related to them or jointly liable:

i.

Those established in Article 22, sections I, II, III, IV, V, VI, VII, IX, XI, XII, XIII, XIV, XVI,

XVII, XVIII, XIX, XX, XXIII, XXIV, XXXIII, XXXIV, XXXIX and XLV of the Internal Regulations of the

Service of Tax Administration;

ii.

Carry out, in the exercise of their powers, all acts and procedures

established in Article 5-A of the Federal Fiscal Code;

iii.

Carry out all acts and procedures established in Article 69-B of the Code

Fiscal of the Federation;

iv.

Send to taxpayers communications to promote compliance with their

tax obligations and to inform about inconsistencies detected or behaviors

atypical, in terms of what is established in the Federal Fiscal Code;

v.

Request or order, as appropriate, to the National Banking and Securities Commission, to the

National Commission of Insurance and Sureties or to the National Commission of the Savings System

for Retirement, as applicable, or else, to the financial entities and cooperative societies of

savings and loan that correspond; that they execute seizures or embargoes

precautionary of the goods to which refer Articles 40-A, section III, subsection a) and 145,

second paragraph, section III, subsection f) of the Federal Fiscal Code, in accordance with the provisions

legal applicable and request the lifting of the same;

vi.

Cancel, revoke or render without effect digital seal certificates, as well as restrict the

use of the certificate of the advanced electronic signature or any other mechanism permitted in

the applicable legal provisions, and resolve clarifications or requests that present

the taxpayers to remedy or disprove the irregularities detected, in the exercise

of the attributes conferred by Article 17-H of the Federal Fiscal Code;

vii.

Temporarily restrict the use of the digital seal certificate for the issuance of

digital tax receipts over the Internet, in terms of Article 17-H Bis of the Code

Fiscal of the Federation, carry out, within the scope of their competence, all acts and

procedures established in said Article 17-H Bis of the Federal Fiscal Code

of the Federation; render without effect digital seal certificates, in terms of Article 17-H

Bis, last paragraph of the Federal Fiscal Code, as well as restrict the use of the

certificate of electronic signature (e.firma) or any other mechanism permitted in the provisions

legal applicable for the issuance of digital tax receipts over the Internet;

viii.

Carry out all acts and procedures established in Article 23, from the sixth to the

eighteenth paragraph of the Federal Fiscal Code;

ix.

Monitor and verify compliance with tax obligations related to the issuance

and delivery of digital tax receipts over the Internet, when the provisions

tax establish it, and that said receipts comply with the requirements established in

the Federal Fiscal Code, in its Regulations or in the rules of a general nature

that to such effect issues the Tax Administration Service;

II.

In the Central Administrator of Normativity in Internal Taxes and in the administrators of

Normativity in Internal Taxes " 5 " and " 6 " , those indicated in section I, subsections a) and b) of the

this article;

III.

In the Litigation Administrators " 1 " , " 2 " , " 3 " , " 4 " , " 5 " and " 6 " , those established in Article 35,

sections VIII, X, XII, XV, XXIX, XXX and XXXIII of the Internal Regulations of the Service of Administration

Tax, and

IV.

In the Central Administrator of Legal Affairs of Vulnerable Activities, as well as in the

administrators of Legal Affairs of Vulnerable Activities " 1 " and " 2 " :

a)

Those established in Articles 47, 49, 51, 53 and 56 of the Internal Regulations of the Service of

Tax Administration;

b)

Record the facts detected in the development of verification visits to which refers

Article 34 of the Federal Law for the Prevention and Identification of Operations with

Resources of Illicit Origin;

c)

Issue the resolution in which is defined the legal situation of the individual and that puts an end to the

administrative procedure of verification, to which refers the Federal Law for the Prevention e

Identification of Operations with Resources of Illicit Origin, and

d)

Initiate the administrative sanctioning procedure, to which makes reference the Federal Law

for the Prevention and Identification of Operations with Resources of Illicit Origin.

Article Eighth. Power is delegated to the general administrators of Federal Tax Audit, of Audit of

Foreign Trade, of Large Taxpayers, of Hydrocarbons and Legal, as well as in the administrators

centrals of Operation of the National Audit, of Technical Tax Analysis, of Planning and

Programming of Federal Tax Audit, of Verification and Evaluation of Federative Entities in Matter

of Fiscal Coordination, of Strategic Audit, of Legal Support of Federal Tax Audit, of

Refunds and Compensations, of Legal Support of Foreign Trade Audit, of Investigation and

Analysis of Foreign Trade, of Special Operations of Foreign Trade, of Audit of Operations

of Foreign Trade, of Strategic Coordination of Foreign Trade Audit, of Planning and

Programming of Audit of Large Taxpayers, of Audit of the Financial Sector, of

Audit to Groups of Companies, of Audit to Various Large Taxpayers, of Audit

International, of Audit of Transfer Pricing, of Legal Support and Normativity of Large

Taxpayers, of Legal Support and International Normativity, of Litigation of Large

Taxpayers, of Strategic Coordination of Large Taxpayers, of Planning and Programming of

Hydrocarbons, of Verification of Hydrocarbons, of Audit of Hydrocarbons, of Legal Support and

Normativity of Hydrocarbons, of Litigation of Hydrocarbons, of Operation of Hydrocarbons, of

Normativity in Internal Taxes, of Normativity in Foreign Trade, of Litigation and of Amparo e

Judicial Instances, the power to integrate and participate in the collegial body established in Article 5-A

of the Federal Fiscal Code.

Article Ninth. The public servants of the Tax Administration Service may continue

exercising the powers that correspond to them according to the Internal Regulations of said organ

administrative decentralized, without prejudice to the powers that are delegated according to this Agreement.

Article Tenth. The following provisions are repealed:

I.

Article Seventh, section I of the Agreement by which various attributes are delegated to the

public servants of the Tax Administration Service, published in the Official Gazette of the

Federation on June 23, 2016;

II.

Article Eighth, sections I, subsection a) and II of the Agreement by which powers are delegated to the

public servants of the Tax Administration Service, published in the Official Gazette of the

Federation on April 29, 2020;

III.

Article Fifth of the Agreement by which powers are delegated to the public servants of the Service

of Tax Administration, published in the Official Gazette of the Federation on September 3 of

2020, and

IV.

Article Second of the Agreement by which powers are delegated to the public servants of the

Service of Tax Administration, published in the Official Gazette of the Federation on March 8 of

2021.

TRANSITORY ARTICLES

FIRST. This Agreement shall enter into force the day following its publication in the Official Gazette of

the Federation.

SECOND. Power is delegated to the General Legal Administrator, in the Administrator Central of Normativity

in Foreign Trade and in the administrators of Normativity in Foreign Trade " 1 " , " 2 " , " 3 " , " 4 " , " 5 " , " 6 "

and " 7 " , the power to resolve the authorizations provided for in Article Third, section I, subsection g) of the

this agreement, that have been presented with prioricity to the entry into force of this Agreement.

THIRD. The appeals for nonconformity that are in process upon the entry into force of the

this Agreement, will be attended to and resolved until their total conclusion by the authority that them has

assigned.

Sincerely.

Mexico City, April 26, 2023. - In substitution for absence of the Head of the Service of

Tax Administration, based on Article 4, first paragraph of the Internal Regulations of the Service

of Tax Administration, signs the General Legal Administrator, Attorney Ricardo Carrasco

Varona.-

Signature.

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Exchange Rate and Rates at 27/08/2026

DOLLAR

16.9660 UDIS

8.808255 TIIE 28 DAYS

6.7559% TIIE 91 DAYS

6.7931% TIIE 182 DAYS

6.8474% TIIE FUNDING

6.50%

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SURVEYS

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Official Gazette of the Federation

Rio Amazonas No. 62, Col. Cuauhtémoc, Zip Code 06500, Mexico City Tel. (55) 5093-3200, where you can access our services menu

Electronic address: dof.gob.mx

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