Agreement Establishing Fees for the Transfer of National Waters — SHCP — MX

DOF: 28/02/2023

AGREEMENT by which the fees for the transfer of national waters are made known

At the margin a seal with the National Emblem, which says: United Mexican States.- TREASURY.- Ministry of

Treasury and Public Credit.

AGREEMENT 30/2023

AGREEMENT BY WHICH THE FEES FOR THE TRANSFER OF NATIONAL WATERS ARE MADE KNOWN

ROGELIO EDUARDO RAMÍREZ DE LA O, Secretary of Treasury and Public Credit, based on

Articles 31, fraction XXXII of the Organic Law of the Federal Public Administration; 223-Bis of the Federal

Rights Law, and

4th of the Internal Regulations of the Ministry of Treasury and Public Credit, and

CONSIDERING

That on December 11, 2013, the "Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law are reformed, added to and repealed; the Income Tax Law is issued; and the Single Rate Corporate Tax Law and the Tax on Cash Deposits Law are abrogated" was published in the Official Gazette of the Federation, through which the fees applicable to those taxpayers who use, exploit or take advantage of national waters transferred from a different basin with which there is no natural connection were established, with the objective of including a proportional and equitable regulatory scheme that determines and assigns the distribution of the water resource efficiently;

That Article 223-Bis of the Federal Rights Law establishes that natural and legal persons referred to in Articles 222 and 223 of the aforementioned regulation, who directly transfer national waters, as well as those who benefit from indirect transfer, will pay in addition to the fees provided for in Article 223 cited, those included in the different 223-Bis, taking into account the uses established in the referenced right, as well as the availability zones from which the transfer of water is exported and the import zone. This, considering that said transferred waters have a higher value due to the environmental impact and social opportunity cost caused by their extraction;

That said numeral 223-Bis of the Federal Rights Law, in addition to establishing the fees applicable for the transfer of national waters, states that taxpayers may opt to pay the additional amount for the right for the use, exploitation or taking advantage of national waters provided for in Article 223 of the aforementioned regulation, through the corresponding fee indicated in said Article 223-Bis, or apply the fee that is determined according to the formula ( t* ) established in said article and that, as an administrative convenience, the Ministry of Treasury and Public Credit will publish in the Official Gazette of the Federation, no later than the last day of the second month of the corresponding fiscal year, the fees applicable to the transfer during said year, resulting from the application of the cited formula, for which the following is issued:

AGREEMENT

SINGLE ARTICLE.- The fees for the transfer of national waters are made known, which taxpayers may opt to pay with respect to the rights corresponding to the 2023 fiscal year, ( t* )

resulting from the application of the formula established in Article 223-Bis of the Federal Rights Law, as follows:

Section A, of Article 223 of the Federal Rights Law, source of extraction surface waters

Availability Zone Exporting

Availability Zone Importing

$2.9873

$1.6368

$1.3753

$1.0985

$0.6377

$0.4509

$1.0477

$0.5770

$0.3523

$0.3448

Section B, fraction I of Article 223 of the Federal Rights Law, source of extraction surface waters

Availability Zone Exporting

Availability Zone Importing

$88.7844

$49.8111

$42.5811

$36.7054

$24.4740

$21.2655

$31.2966

$17.8152

$12.1989

$10.5862

Section B, fraction II of Article 223 of the Federal Rights Law, source of extraction surface waters

Availability Zone Exporting

Availability Zone Importing

$1.0263

Section B, fraction III of Article 223 of the Federal Rights Law, source of extraction surface waters

Availability Zone Exporting

Availability Zone Importing

$0.7380

$0.4239

$0.3682

$0.3009

$0.2014

$0.1690

$0.2556

$0.1469

$0.0930

$0.0783

Section B, fraction IV of Article 223 of the Federal Rights Law, source of extraction surface waters

Availability Zone Exporting

Availability Zone Importing

$2.1998

$1.3569

$1.2277

$0.9345

$0.6777

$0.5726

$0.7632

$0.4769

$0.2956

$0.2361

Section C, of Article 223 of the Federal Rights Law, source of extraction surface waters

Availability Zone Exporting

Availability Zone Importing

$0.0338

The fee resulting from the above tables will be applied for each cubic meter or thousand cubic meters of

water that during the quarter the taxpayer directly transfers, as well as for each cubic meter or thousand

cubic meters of which the taxpayer has benefited derived from indirect transfer, as applicable.

TRANSITORY

SINGLE.- This Agreement will enter into force the day following its publication in the Official Gazette of the

Federation.

Mexico City, February 24, 2023. - In substitution for the absence of the Secretary of Treasury and

Public Credit and based on Article 105, first paragraph of the Internal Regulations of the Secretariat of

Treasury and Public Credit, the Undersecretary of Treasury and

Public Credit, Gabriel Yorio

González.-

Rubric.

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