Agreement modifying the General Rules for the receipt of tax declaration information and the collection of federal funds by credit institutions

DOF: 14/06/2018

AGREEMENT modifying the General Rules for the receipt of tax declaration information and the collection of federal funds by credit institutions

A seal with the National Emblem appears at the margin, which reads: United Mexican States.- Ministry of Finance and Public Credit.

AGREEMENT 60/2018

Agreement modifying the General Rules for the receipt of tax declaration information and the collection of 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 Fiscal 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 the receipt of tax declaration information and the collection of federal funds by credit institutions" (Rules) were published in the Official Gazette of the Federation, issued by this Department, which allow homogenizing the remuneration or consideration paid to credit institutions that collect federal funds, including contributions from foreign trade operations and those paid jointly with them, thereby modernizing the existing tariff scheme and adjusting it to international standards;

That in the first transitional provision, second paragraph of the Rules, it was established that 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, are subject to the Rules and their Annex 2, until 540 natural days following their publication in the Official Gazette of the Federation;

That it is necessary to maintain high standards of quality and security in the information regarding the collection of contributions from foreign trade operations and others that must be paid jointly with them, for which the new systems developed by credit institutions must function optimally, efficiently, agilely, transparently and flawlessly throughout the entire process of collecting the corresponding contributions, and

That the period originally established in the first transitional provision, second paragraph of the Rules is insufficient to achieve the objectives mentioned in the previous paragraph, so that in order to be able to carry out the implementation of the new systems that allow complying with the objective of the tax authority without affecting the operationality of foreign trade, it is necessary to extend the period provided for in the cited transitional provision, therefore I have deemed it appropriate to issue the following

AGREEMENT

Article Unique.- The first transitional provision, second paragraph of the General Rules for the receipt of tax declaration information and the collection of federal funds by credit institutions, published on December 22, 2016 in the Official Gazette 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, will be subject to these Rules, as well as to Annex 2 referred to in Rule Eighth of the same, until 634 natural days following the publication of these Rules in the Official Gazette of the Federation.

...

... "

TRANSITIONAL

Unique.- This Agreement will enter into force on the day of its publication in the Official Gazette of the Federation.

Mexico City, June 8, 2018. - The Secretary of Finance and Public Credit, José Antonio González Anaya. - Signature.

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