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

DOF: 30/08/2019

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 Coat of Arms, which reads: United Mexican States.- TREASURY.- Ministry of

Finance and Public Credit.

AGREEMENT 92/2019

AGREEMENT MODIFYING THE GENERAL RULES FOR THE RECEIPT OF INFORMATION

ON TAX DECLARATIONS AND THE COLLECTION OF FEDERAL FUNDS BY CREDIT

INSTITUTIONS

ARTURO HERRERA GUTIÉRREZ, Secretary of Finance and Public Credit, based on the provisions

of articles 31, sections VII, XI and XXXII of the Organic Law of the Federal Public Administration;

1, 2, section I, 5, third paragraph, section I, 7, 23, 25, 53, section 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, section XXXIV, in relation to articles 1st, 2nd and 11, section 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 information on tax declarations and the collection of federal funds by

credit institutions" (Rules) were published in the Official Journal of the Federation;

That through the "Agreement modifying the General Rules for the receipt of information on

tax declarations and the collection of federal funds by credit institutions",

published in the Official Journal of the Federation on March 29, 2019, the First Transitory Provision was reformed,

second paragraph, of the Rules, modifying the deadline for 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, with the aim of maintaining high standards of quality and

security of information in these functions, and

That the systems of the tax authority and third parties have been developed, however, it is

necessary to continue with functionality and connectivity tests, and the other actions that arise as a

consequence; as well as to carry out and monitor the functionality tests of the reporting system

that allows guaranteeing that the collection obtained as a result of foreign trade operations

is transferred to the Federation Treasury in an agile and secure manner, which is why it is necessary

to extend the deadline provided for in the First Transitory Provision, second paragraph, of the Rules, which is why I have deemed it appropriate

to issue the following

AGREEMENT

Sole Article.- The First Transitory Provision, second paragraph, of the General Rules is amended

for the receipt of information on tax declarations and the collection of federal funds by

credit institutions, published on December 22, 2016 in the Official Journal of the Federation 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 1068

natural days following the publication of these Rules in the Official Journal of the Federation.

...

..." .

TRANSITORY PROVISIONS

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

of the

Federation.

Second.- The "Agreement modifying the General Rules for the receipt

of information on tax declarations and the collection of federal funds by credit institutions" published in the Official Journal of the Federation on March 29, 2019 is hereby rendered null and void.

Mexico City, August 27, 2019. - The Secretary of Finance and Public Credit, Arturo Herrera

Gutiérrez. - Signature.

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