Agreement Modifying the General Rules for Receiving Tax Declaration Information and Collecting Federal Funds by Credit Institutions

DOF: 14/09/2018

AGREEMENT modifying the General Rules for Receiving Tax Declaration Information and Collecting Federal Funds by Credit Institutions

A seal with the National Coat of Arms, which reads: United Mexican States.- Ministry of Finance and Public Credit, is placed at the margin.

AGREEMENT 94/2018

Agreement modifying the General Rules for Receiving Tax Declaration Information and Collecting Federal Funds by Credit Institutions.

JOSÉ ANTONIO GONZÁLEZ ANAYA, Secretary of Finance and Public Credit, based on the provisions of Articles 31, fraction XXXIV of the Organic Law of the Federal Public Administration; 1, 2, fraction I, 5, third paragraph, fraction I, 7, 23, 25, 53, fraction VI and 54 of the Treasury Law of the Federation;

4th, 6th, 20 and 32-B of the Federal Tax Code; and in exercise of the powers conferred upon me by Article 6th, fraction XXXIV, in relation to Articles 1st, 2nd and 11, fraction III of the Internal Regulations of the Ministry of Finance and Public Credit, and

CONSIDERING

That on December 22, 2016, the "General Rules for Receiving Tax Declaration Information and Collecting Federal Funds by Credit Institutions" (Rules) were published in the Official Journal of the Federation;

That through the "Agreement modifying the General Rules for Receiving Tax Declaration Information and Collecting Federal Funds by Credit Institutions" published in the Official Journal of the Federation on June 14, 2018, the First Transitional Provision, second paragraph of the Rules was reformed, modifying the deadline for the receipt of information on tax declarations and collection of contributions from foreign trade operations and others that must be paid jointly with them, with the aim of maintaining high standards of quality and security of information in these functions, and

That it is indispensable to ensure the correct, efficient, agile, transparent and infallible functioning of the systems developed by the tax authority, with the aim of guaranteeing the operability of the agents participating in foreign trade and maintaining the security of information on collection, for which it is necessary to extend the deadline provided for in the First Transitional Provision, second paragraph, of the Rules, therefore I have deemed it appropriate to issue the following

AGREEMENT

Article Unique.- The First Transitional Provision, second paragraph, of the General Rules for Receiving Tax Declaration Information and Collecting Federal Funds by Credit Institutions, published on December 22, 2016 in the Official Journal of the Federation, is reformed to read as follows:

" FIRST .- ...

The receipt of information on tax declarations and the collection of contributions from foreign trade operations and others that must be paid jointly with them, shall be subject to these Rules, as well as to Annex 2 referred to in Rule Eighth of the same, until 830 natural days following the publication of these Rules in the Official Journal of the Federation.

...

..."

TRANSITIONAL PROVISIONS

First.- This Agreement shall enter into force on the date of its publication in the Official Journal of the Federation.

Second.- The "Agreement modifying the General Rules for Receiving Tax Declaration Information and Collecting Federal Funds by Credit Institutions" published in the Official Journal of the Federation on June 14, 2018, is left without effect.

Mexico City, September 7, 2018. - The Secretary of Finance and Public Credit, José Antonio González Anaya. - Signature.

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