Agreement Reforming, Adding, and Repealing Provisions of the Guidelines for the Use of Resources for Pavement Actions in Municipalities Derived from the Regularization of Used Foreign Vehicles in 2024

DOF: 31/12/2024

AGREEMENT by which various provisions of the Guidelines for the exercise of resources destined for pavement actions in the corresponding municipalities, derived from the benefits that will be generated with the regularization of used vehicles of foreign origin during the 2024 fiscal year, published in the Official Gazette of the Federation on February 15, 2024, and reformed through various agreements published in that official dissemination organ on May 9 and November 21, 2024, are reformed, added to, and repealed.

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

Treasury and Public Credit.

AGUSTÍN RODRÍGUEZ BELLO, Head of the Budgetary Policy and Control Unit of the Ministry of

Treasury and Public Credit, based on Articles 31 of the Organic Law of the Federal Public Administration; Transitory Twenty-Second of the Federal Revenue Law for the Fiscal Year

2025; 1, 75, and 85 of the Federal Budget and Fiscal Responsibility Law; 23, fraction I, subsection c),

subsubsection vii), second paragraph, of the Regulations of the Federal Budget and Fiscal Responsibility

Law; 4, section C, fraction II, and 21 of the Internal Regulations of the Ministry of Treasury and Public

Credit, and 9 of the "Decree promoting the regularization of used vehicles of foreign origin" published in the Official Gazette of the Federation on December 29, 2022, and its reforms

published in that official dissemination organ on dates March 31, June 30, September 29, 1, and 29 of

December 2023, March 28, and September 26, 2024, and

CONSIDERING

That the "Guidelines for the exercise of resources destined for pavement actions in the

municipalities that correspond, derived from the benefits that will be generated with the

regularization of used vehicles of foreign origin during the 2024 fiscal year" published

in the Official Gazette of the Federation on February 15, 2024, and reformed through agreements published in

that official dissemination organ on May 9 and November 21, 2024, were issued to give

compliance to what is established in the "Decree promoting the regularization of used vehicles of

foreign origin" published in the same official dissemination organ on December 29, 2022, and its

various reforms published in that official dissemination organ;

That on September 26, 2024, the "Decree reforming the Decree promoting the regularization of used vehicles of foreign origin" was published in the Official Gazette of the Federation, in which it is established that the aforementioned decree will remain in force until September 30, 2026;

That on December 19, 2024, the Federal Revenue Law for the Fiscal Year 2025 was published in the Official Gazette of the Federation, which contemplates in Transitory Twenty-Second the provisions that will be applicable so that the federative entities referred to in the decree mentioned in the previous consideration deliver to their municipalities, in terms of the specific regulations issued by the Ministry of Treasury and Public Credit, the federal subsidies derived from the revenues that will be obtained from the benefits generated in the 2024 fiscal year, in terms of what is provided in Article 9 of the aforementioned Decree, also indicating that such resources can be committed, accrued, and paid by the municipalities during the 2025 fiscal year;

That in accordance with the mechanism established in Transitory Twenty-Second of the Federal Revenue Law for the Fiscal Year 2025, it is necessary to modify these Guidelines with the object of regulating the delivery of federal public resources that derive from the benefits that have been generated in the 2024 fiscal year to be destined for pavement actions in the municipalities and that can be committed, accrued, and paid by the municipalities during the 2025 fiscal year, and

That in accordance with the foregoing, it has been decided to issue the following

Agreement by which various provisions of the Guidelines for the exercise of resources destined for pavement actions in the corresponding municipalities, derived from the benefits that will be generated with the regularization of used vehicles of foreign origin during the 2024 fiscal year, published in the Official Gazette of the Federation on February 15, 2024, and reformed through various agreements published in that official dissemination organ on May 9 and November 21, 2024, are reformed, added to, and repealed.

Sole Article. Sections 2, first paragraph; 4, fraction X; 5, second paragraph; 10, subsections a) and c), first paragraph; 12, first and second paragraphs; 13, first and second paragraphs, and 16, subsections d) and g); are reformed; sections 9 Bis; 10, subsection c), second paragraph, the current second paragraph becoming the third paragraph; 12 Bis, and 16 Bis, are added; and sections 6, 15, subsection a), and 16, subsection h), of the Guidelines for the exercise of resources destined for pavement actions in the corresponding municipalities, derived from the benefits that will be generated with the regularization of used vehicles of foreign origin during the 2024 fiscal year, published in the Official Gazette of the Federation on February 15, 2024, and reformed through various agreements published in that official dissemination organ on May 9 and November 21, 2024, are repealed, to read as follows:

Chapter I

General Provisions

2. The resources referred to in these guidelines have the character of federal public subsidies, therefore, in their exercise, application, monitoring, control, accountability, and transparency, they are subject to what is established in these guidelines, as well as in other applicable legal provisions.

...

Chapter II

Definitions

...

I. to IX. ...

X. Subsidies: the federal public resources that the Ministry of Treasury and Public Credit (SHCP) transfers in accordance with the Guidelines to the Federative Entities to be destined for Pavement Actions in the corresponding Municipalities, derived from the benefits that will be generated in the 2024 fiscal year with the regularization of used vehicles of foreign origin in terms of the Decree;

...

XI. and XII. ...

Chapter III

Rules for the Application of Subsidies

5. ...

The Subsidies cannot be destined for current expenditure, with the exception of Indirect Expenses referred to in section 7 of the Guidelines, as well as the resources that are assigned for the purposes indicated in sections 16, subsection b), and 16 Bis of the same.

6. Repealed.

Chapter IV

Granting, Application, and Control of Subsidies

9 Bis. During the first bimester of the 2025 fiscal year, the SHCP may agree and deliver to the Federative Entities the Subsidies charged to the allocations approved in the General Branch 30 Accruals of Previous Fiscal Years of the Expenditure Budget of the Federation for the Fiscal Year 2025, in accordance with the records of excess revenues and budgetary resources and other accounting records corresponding to the General Branch 23 Salary and Economic Provisions of the Expenditure Budget of the Federation for the Fiscal Year 2024.

...

a) The Budgetary Policy and Control Unit (UPCP) will communicate by letter to the Federative Entities the amounts corresponding to each Municipality, in accordance with the information that the Tax Administration Service must submit by January 20, 2025, regarding the distribution of amounts by Municipality and Federative Entity; to the validation of the notification of excess revenues with specific destination issued by the Non-Tax and Hydrocarbons Revenue Policy Unit of the SHCP, and to the records of budgetary resources and accounting records of the General Branch 23 Salary and Economic Provisions of the Expenditure Budget of the Federation for the Fiscal Year 2024;

b) ...

c) In accordance with the Pavement Projects that comply with the Guidelines, the Federative Entity must enter into an agreement or agreements with the UPCP, no later than the first bimester of 2025, as applicable, for the transfer of the Subsidies, in which the beneficiary Municipality or Municipalities, the Pavement Projects, the amounts thereof, as well as the respective execution schedules must be indicated.

The execution schedules established in the agreements referred to in the previous paragraph must consider deadlines that allow the Municipalities to commit, accrue, and pay the Subsidies no later than December 31, 2025.

...

12. The respective Federative Entity must transfer the resources corresponding to the beneficiary Municipalities, only from the bank account referred to in the previous section, within a period not exceeding ten business days following receipt thereof, and ensuring that the Municipalities have the resources in a timely manner so that they can be exercised in accordance with the execution schedules established in the agreements entered into with the UPCP; for which purpose, the Municipality must previously open a bank account with the characteristics mentioned in the previous section and must inform the Federative Entity.

The Federative Entity must proportionally deliver to the corresponding Municipalities, in accordance with what is indicated in the respective agreements, the financial yields generated from the resources deposited by the UPCP during the time they remained in the bank account of said Federative Entity, which will be destined for the increase and improvement of the goals of the Pavement Projects.

...

12 Bis. Municipalities may commit, accrue, and pay the Subsidies during the 2025 fiscal year.

The resources received by the Municipalities in accordance with the previous section, which have not been committed, accrued, or paid during the 2025 fiscal year, must be concentrated in the Treasury of the Federation (TESOFE), including the financial yields they may have generated, in accordance with what is established in the Federal Revenue Law of the corresponding fiscal year, within the 15 natural days following the end of said fiscal year.

13. The Municipalities, through the corresponding Federative Entity, may request in writing from the UPCP, during the validity of the execution schedule established in the respective agreements, the modification of the portfolio and the execution schedule, as applicable, so that the remaining amounts or savings derived from the execution of the Pavement Projects can be destined for the increase and improvement of the goals of the projects, when their nature allows it, as well as for the execution of new Pavement Projects, provided that the resources are committed, accrued, and paid during the 2025 fiscal year.

In the event of supervening, contingent, or exceptional situations that motivate or justify the extension of the deadline provided in the execution schedule of the Pavement Projects established in the respective agreements, the Municipalities, through the corresponding Federative Entity, must request by letter from the UPCP the modification of the deadlines determined in the respective execution schedule, which may be granted only once for each of the Pavement Projects, provided that the request is justified, is made within the validity of the respective schedule, and the resources are committed, accrued, and paid during the 2025 fiscal year.

...

Chapter VI

Responsibilities in the Application of Subsidies

15. ...

a)

Repealed.

b) ...

...

a) to c) ...

d) Commit, accrue, and pay the Subsidies no later than December 31, 2025, and exercise them in accordance with the execution schedules established in the agreements entered into with the UPCP;

e) and f) ...

g) Concentrate in the TESOFE the Subsidies that have not been committed, accrued, or paid during the 2025 fiscal year, including the remaining amounts and financial yields that have been generated up to the date of concentration of the resources, within the 15 natural days following the end of said fiscal year, in accordance with what is established in the Federal Revenue Law of the corresponding fiscal year, and

h)

Repealed.

16 Bis. In the agreements referred to in section 10, subsection c), of the Guidelines, it must be established that the Federative Entity, after consulting the Superior Audit Office of the Federation, will transfer to it the amount equivalent to one per thousand of the total amount established in each of those agreements, for the auditing of the Subsidies.

TRANSITORY PROVISIONS

FIRST. - This Agreement will enter into force on January 1, 2025.

SECOND. - The agreements referred to in section 10, subsection c), of the Guidelines, which have been signed by the UPCP with the Federative Entities during the 2024 fiscal year, will remain in force insofar as they do not contravene this Agreement. From January 1, 2025, the exercise, commitment, accrual, payment, and concentration to the TESOFE of the Subsidies may be carried out in accordance with what is established in sections 10, subsection c), in its second paragraph; 12, first and second paragraphs; 12 Bis; 13, first and second paragraphs, and 16, subsections d) and g), of the Guidelines that are reformed, added to, and repealed in this Agreement, insofar as applicable, without the need to enter into modifying agreements.

Issued in Mexico City on December 23, 2024.- The Head of the Budgetary Policy and Control Unit, Agustín Rodríguez Bello.- Signature.

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