2023-08-07 | DOF 5697710

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Annex No. 1 to the Administrative Collaboration Agreement in Federal Fiscal Matters between the Secretariat of Finance and Public Credit, the State of Campeche, and the Municipality of Seybaplaya

This Annex establishes the operational administration of federal fees for the use of the federal maritime-terrestrial zone for salt flats and real estate by the Municipality of Seybaplaya, under the coordination of the State of Campeche and the Secretariat of Finance and Public Credit. It defines incentive distributions, allocating 80% of collected fees to the municipality, 10% to the state, and 10% to the federal secretariat, with specific provisions for execution costs and fines. The agreement mandates the creation of a dedicated fund for the surveillance, maintenance, and preservation of the zone, financed by contributions from the federal, state, and municipal levels based on collected revenues.

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DOF: 07/08/2023

ANNEX No.

ANNEX No. 1 TO THE ADMINISTRATIVE COLLABORATION AGREEMENT IN FEDERAL FISCAL MATTERS THAT

THE FEDERAL GOVERNMENT, THROUGH THE SECRETARIAT OF FINANCE AND PUBLIC CREDIT,

THE GOVERNMENT OF THE STATE OF CAMPECHE, AND THE MUNICIPALITY OF SEYBAPLAYA, OF THE

SAME FEDERAL ENTITY, RESPECTIVELY DESIGNATED AS THE SECRETARIAT, THE FEDERAL ENTITY,

AND THE MUNICIPALITY, HAVE CONCLUDED.

The Federal Government, through the Secretariat of Finance and Public Credit, and the Government of the State

of Campeche have entered into an Administrative Collaboration Agreement in Federal Fiscal Matters,

published in the Official Gazette of the Federation on July 27, 2015, which was modified by the

diverse published in that dissemination organ on June 29, 2020.

In December 1994, the Honorable Congress of the Union approved, among other modifications, the addition of a

paragraph to Article 232 of the Federal Rights Law, to establish that in cases where federal entities

and municipalities have concluded with the Federation an administrative collaboration agreement in

matters of revenues obtained from the collection of fees for the use, enjoyment, or exploitation of

real estate located in the federal maritime-terrestrial zone, they may allocate these, when expressly agreed,

to the surveillance, administration, maintenance, preservation, and cleaning of said zone, as well

as to the provision of services required.

Likewise, the same Honorable Congress of the Union in December 1996, considered it convenient to add to

the aforementioned Article 232 of the Federal Rights Law to establish that the Federation, the federal

entities, and the municipalities that have agreed to give the aforementioned

destination to the revenues obtained by

concept of the reference fee, may also agree to create funds to fulfill the purposes

stated in the previous paragraph, with a contribution by the federal entity, by the municipality, or, when so

agreed, by both, in an equivalent to twice the amount contributed by the Federation, which in no

case may exceed the percentage of the merit revenues that correspond to it in terms of the Annex

executed.

On the other hand, the Honorable Congress of the Union approved in December 1997, reforms to Articles 232 to

234 of the Federal Rights Law, as well as the additions of Articles 232-C and 232-D to the aforementioned

regulation, whose object, among others, was to expressly separate the fees that are obligated to

pay those who use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and lands gained

to the sea or to any other deposit of maritime waters.

Likewise, through the Decree by which various provisions of the

Federal Rights Law are reformed, added, and repealed, published in the Official Gazette of the Federation of December 21, 2005, among

others, the modification of the denomination of Chapter V, of Title Two, was carried out, to remain as

"Salinas", which comprises Articles 211-A and 211-B relating, in order, to the right of exploitation of salt

and the payment that must be made by natural or legal persons, holders of permits, authorizations, or

mining concessions that under their auspices exploit salts or by-products obtained from

salt flats formed from waters coming from current seas, in a natural or artificial form, by concept of the

right of use of the federal maritime-terrestrial zone for the exploitation of salt flats, in the cases where for

carrying out their activities they use or exploit said zone.

In this context, the Secretariat, the federal entity, and the municipality, based on Articles 25, 42,

43, 115, and 116, fraction VII of the Political Constitution of the United Mexican States; 31, fractions XI and

XXXII of the Organic Law of the Federal Public Administration; 211-B, 232-C, 232-D, 233, 234, and 235 of the Law

Federal of Rights; 13, 14, and 15 of the Fiscal Coordination Law; 6th, fraction XVIII of the Internal Regulation

of the Secretariat of Finance and Public Credit; 1, 2, 3, 4, 23, 71, fractions IX and XV, subsection a), 72, 102 of the

Political Constitution of the State of Campeche; 29, fraction I, and 30 of the Civil Code of the State of Campeche;

2, 3, 4, 13, fraction IV, 15, 22, Section A, fractions I and II, 23, 27, and 28 of the Organic Law of the

Public Administration of the State of Campeche; Decree number 44, published on April 26, 2019, in the

Official Journal of the Government of the State of Campeche; 1, 3, 4, 13, and 14 of the Internal Regulation of the

Secretariat of Administration and Finance of the Public Administration of the State of Campeche, and 1, 3, 5,

fraction XII, 69, fractions XVI and XXII, 74, fraction XIV, 102, fraction IV, 104, fraction I, and 150 of the Law

Organic of the Municipalities of the State of Campeche;

have agreed to sign this Annex in the

terms of the following

CLAUSES

SECTION I

OF THE ADMINISTRATION OF THE FEES FOR THE USE OF THE FEDERAL MARITIME-TERRESTRIAL

ZONE FOR THE EXPLOITATION OF SALT FLATS AND FOR THE USE, ENJOYMENT, OR EXPLOITATION OF

REAL ESTATE, WHICH ARE OBLIGED TO PAY THE NATURAL AND LEGAL PERSONS WHO

USE, ENJOY, OR EXPLOIT THE BEACHES, THE FEDERAL MARITIME-TERRESTRIAL ZONE, AND THE

LANDS GAINED TO THE SEA OR TO ANY OTHER DEPOSIT OF MARITIME WATERS.

FIRST.- The Secretariat and the federal entity agree to coordinate so that the latter, through the

municipality, assumes the operational administration functions regarding federal revenues by

concept of:

I.

Fee for the use of the federal maritime-terrestrial zone for the exploitation of salt flats, which are

obliged to pay natural or legal persons, holders of permits, authorizations, or mining concessions

that under their auspices exploit salts or by-products obtained from salt flats formed from

waters coming from current seas, in a natural or artificial form, when for carrying out activities in

this matter they use or exploit the aforementioned federal zone, in terms of Article 211-B of the Federal Law

of Rights.

II.

Fee for the use, enjoyment, or exploitation of real estate, which are obliged to pay the persons

natural and legal who use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and the

lands gained to the sea or to any other deposit of maritime waters, when on these concepts it has

competence the Secretariat of Environment and Natural Resources, in terms of Articles 232-C and

232-D of the Federal Rights Law.

SECOND.- The federal entity, through the municipality, will exercise the operational functions of

collection, verification, determination, and collection of the fees referred to in Articles 211-B and

232-C of the Federal Rights Law in terms of the applicable federal legislation and the Agreement on

Administrative Collaboration in Federal Fiscal Matters, as follows:

I. In matters of collection, verification, determination, and collection of the aforementioned fees, it will exercise the

following powers:

a). Receive and, if applicable, demand the declarations, notices, and other documents established by the

tax and collection provisions and collect the respective payments, as well as review, determine, and collect the differences

that arise from arithmetic errors.

b). Verify compliance with tax provisions and determine the fees and their accessories

payable by taxpayers, joint and several liable parties, and other obligors, due to the exercise of their

powers. The federal entity may exercise jointly with the municipality the power referred to in

this subsection, in which case the incentives corresponding to their performance will be distributed in equal

parts between it and the municipality, once the portion corresponding to the Secretariat has been deducted.

c). Those established in Article 41 of the Federal Fiscal Code.

d). Notify administrative acts and resolutions issued by the municipality or, if applicable, by the

federal entity, which determine the fees and their accessories referred to in subsection b) of this fraction,

as well as collect, if applicable, the corresponding amount.

e). Carry out the administrative execution procedure to make effective the fees and their

accessories determined by the municipality or the federal entity.

The declarations, the amount of payments, and other documents, will be received in the offices

collection offices of the municipality or in the credit institutions that it authorizes or, if applicable, of the entity

federative.

II. In matters of authorizations related to the reference fees, it will exercise the following

powers:

a). Authorize the payment of tax credits in installments, whether deferred or in partial payments, with guarantee of the

fiscal interest, in terms of the Federal Fiscal Code.

b). Authorize upon request for the return of amounts paid unduly and make the payment

corresponding, in terms of the Federal Fiscal Code.

III. In matters of fines, in relation to merit fees, it will exercise the following powers:

a). Impose and notify those corresponding for violations of the Federal Fiscal Code and other

federal tax provisions related to the fulfillment of tax obligations in matters of

the fees, when such violations have been discovered by the municipality or, if applicable, by the

federal entity.

b). Reduce the fines imposed in the exercise of the delegated powers set forth in this

clause and inform the Secretariat about the violations of which it has knowledge in other cases.

In relation to the commission or alleged commission of fiscal crimes of which it has knowledge due to

its actions, the municipality is obliged to inform the federal entity and this to the Secretariat, in the

terms referred to in clause fifth of the Administrative Collaboration Agreement in Federal Fiscal

Matters.

THIRD.- The Secretariat reserves the powers of planning, programming, regulation,

verification, and evaluation of the administration of the revenues referred to in this instrument, and the federal entity

and the municipality will observe what the Secretariat itself indicates in this regard, this one being able at any

moment to exercise the attributes referred to in this Annex separately or jointly

with the federal entity, even if they have been conferred for it to exercise them through the municipality.

Regardless of what is provided in clause fourth of this instrument, the federal entity,

when so expressly agreed with the municipality, may exercise directly the powers referred to in

clause second of this Annex. Such agreement must be published in the official dissemination organ

of the federal entity and will enter into force the day after its publication in said organ.

In the case indicated in the previous paragraph, the municipality will not suffer prejudice in the perception of the

incentives that correspond to it in terms of clause sixth of this Annex, with the exception of

those

provided for in fraction IV of said clause, which will correspond entirely to the federal entity.

FOURTH.- In the event that the revenues paid to the federal entity and to the Secretariat by the

municipality, by concept of collection of the fees subject of this Annex, are lower than the amount

that corresponds to them according to what is established in clause sixth of this Annex, or if the revenues

reported are lower than those actually collected, prior to the opinion of the Technical Committee referred to in the

clause twelfth of this Annex, the municipality must pay to the federal entity and to the Secretariat,

within a maximum period of 30 natural days, the missing amounts in question, duly updated and,

if applicable, with their corresponding surcharges, in terms of what is provided in Articles 17-A and 21 of the

Federal Fiscal Code, computed from the date indicated in the second paragraph of clause

eighth of this Annex and until the corresponding payment is made, regardless of the payment of

interests referred to in Article 15 of the Fiscal Coordination Law.

Likewise, from the date on which the opinion of the aforementioned Technical Committee has been issued, the

operational administration functions of the fees referred to in this Annex, will be exercised by the

federal entity in the terms and conditions established in it.

In the case indicated in the previous paragraph, it will correspond to the federal entity 72% of what was collected

in the municipality by the fees and their corresponding surcharges referred to in this Annex, as well as the

100% of the execution expenses and 100% of the fines imposed by itself in terms of the Code

Fiscal of the Federation and of the indemnification for checks received by the tax authorities, in the

cases referred to in Article 21 of the aforementioned Code. The municipality will correspond to 18% of

the

fees and their corresponding surcharges. The remaining amounts will correspond to the Secretariat.

In all cases, the resources in question will be applied within the territorial jurisdiction of the

municipality to the purposes established in this Section.

FIFTH.- The Secretariat of Environment and Natural Resources will exercise exclusively the possession

and property of the Nation on beaches, federal maritime-terrestrial zone, and lands gained to the sea or to

any other deposit that is formed with maritime waters, in terms of the applicable federal legislation.

Likewise, for the due exploitation, use, exploitation, administration, and surveillance of the

goods

referred to in the previous paragraph, their characteristics and use vocations will be considered, in congruence with

the programs that for such effect the aforementioned Secretariat of Environment and Natural Resources elaborates,

who will establish the bases of coordination with the federal entity and the municipality that are required for such effect.

SIXTH.- The federal entity and the municipality will receive, as an incentive for the administration they carry out

of the revenues referred to in this Annex, the following:

I. 10% of what was collected in the municipality, by the fees and their corresponding surcharges referred to in

this Annex will correspond to the federal entity.

II. 80% of the collection indicated in the previous fraction will correspond to the municipality.

III. The remaining 10% according to the previous fractions will correspond to the Secretariat.

IV. 100% of the execution expenses and of the fines imposed by the Municipality, in terms of the

Federal Fiscal Code, as well as of the indemnification for checks received by the municipal tax authorities,

in the cases referred to in Article 21 of the aforementioned Code, will correspond to the

municipality.

What is provided in this clause will only proceed when the respective credits are effectively paid,

deducting the returns made in accordance with the applicable federal tax provisions.

SEVENTH.- The federal entity and the municipality agree with the Secretariat that the revenues that are

obtained from the collection of the following fees, will be destined, totally or partially, to the surveillance, administration, maintenance, preservation, and cleaning of said zone, as well as to the provision of the

services required by the same:

I. The fee for the use of the federal maritime-terrestrial zone for the exploitation of salt flats, which are

obliged to pay natural or legal persons, holders of permits, authorizations, or mining concessions

that under their auspices exploit salts or by-products obtained from salt flats formed from

waters coming from current seas, in a natural or artificial form, when for carrying out activities in

this matter they use or exploit the aforementioned federal zone, which establishes Article 211-B of the Federal Law

of Rights, and

II. The fee for the use, enjoyment, or exploitation of real estate which are obliged to pay the persons

natural and legal who use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and the

lands gained to the sea or to any other deposit of maritime waters which establishes Article 232-C of the

Law of the matter.

Within the concept of administration, which will be carried out in accordance with what is provided in the

Section II of this Annex, the delimitation of the federal maritime-terrestrial zone is included, the update

of the census of the occupations of the aforementioned zone, as well as its ecological and urban zoning.

EIGHTH.- For the rendering of the verified account of the coordinated federal revenues referred to in the

this Annex, the federal entity and the municipality will be governed by what is provided in Section IV

of the Administrative Collaboration Agreement in Federal Fiscal Matters. The federal entity must

account for the total income received by the fees subject of this Annex and their accessories and

inform the Secretariat about the collection obtained and pay to it the remainder of the same, after

having decreased the portions corresponding to the municipality and to the federal entity.

The municipality must pay to the federal entity the portion that corresponds to it and to the Secretariat of the

revenues referred to in this Annex, within five days of the following month to which the

collection corresponds. The same obligation will correspond to the federal entity with respect to the municipality and with the Secretariat,

if it administers.

For the case where the federal entity is the one that directly administers the reference revenues,

it will additionally provide the Secretariat with monthly information and verification of the payments of the

amounts that would have corresponded to the municipality.

Regardless of the above, regarding the revenues referred to in this Annex and for the

legal control effects that may apply, the municipality is obliged to inform the federal entity and this to

its turn must present to the Secretariat of Environment and Natural Resources, a monthly report that

indicates the total amount of income received and the activities carried out in the federal maritime-terrestrial

zone.

SECTION II

OF THE CREATION OF A FUND FOR SURVEILLANCE, ADMINISTRATION, MAINTENANCE,

PRESERVATION, AND CLEANING OF THE FEDERAL MARITIME-TERRESTRIAL ZONE, AS WELL AS TO THE

PROVISION OF THE SERVICES REQUIRED BY THE SAME.

NINTH.- The Secretariat, the federal entity, and the municipality agree to establish the bases for the

creation and administration of a fund derived from what is provided in Articles 211-B and 232-C of the Law

Federal of Rights, whose resources and, if any, their yields, will have as specific destination the

surveillance, administration, maintenance, preservation, and cleaning of the federal maritime-terrestrial zone, as well

as the provision of the services required by the same, within the territorial jurisdiction of the municipality.

For the effects of this Annex, the following are understood by:

a). Surveillance.- Acts of permanent verification of compliance with the legal provisions that regulate

occupations in the federal maritime-terrestrial zone.

b). Administration.- Ordered and systematized set of principles, techniques, and practices that have as

purpose support the achievement of the objectives of this Annex through the provision of the means

necessary to obtain results with the greatest efficiency, effectiveness, and congruence. Within the concept of

administration is included the following:

Delimitation.- Topohydrographic definition of the limits and boundaries of the federal maritime-terrestrial

zone.

Update of the census of its occupations.- Identification of occupations in the federal maritime

terrestrial zone, as well as their cadastral characteristics.

Ecological and urban zoning.- Ecological and urban planning of land uses of the zone

federal maritime-terrestrial.

c). Maintenance.- Set of activities aimed at keeping the federal maritime-terrestrial zone in good condition.

d). Preservation.- Set of actions to defend the federal maritime-terrestrial zone from any damage,

through projects and works executed on it, with the purpose of returning its configuration and

original integration, when it has deteriorated, transformed in any way, or affected, by facts,

natural disasters, or accidents generated by man.

Likewise, projects and works executed on the

federal maritime-terrestrial zone, whose purpose is to prevent modification of the same by phenomena

natural or events generated by man, are considered included within these actions.

e). Cleaning.- Set of actions leading to the cleaning and permanent arrangement of the federal maritime

terrestrial zone.

In no case can the resources of the fund be applied to purposes other than those established in this

Annex.

The aforementioned functions will be carried out in accordance with the federal legislation on the matter.

TENTH.- The contributions to the fund referred to in the previous clause will be made based on the

revenues referred to in Articles 211-B and 232-C of the Federal Rights Law, which have been captured

by the federal entity or the municipality from the entry into force of this Annex, in the manner that follows,

with the exception of execution expenses, of the fines imposed by the municipality or, if applicable, by the federal entity and of the indemnification for checks received by the tax authorities

in the cases referred to in Article 21 of the Federal Fiscal Code:

I. The federal entity, the municipality, or both will contribute to the fund an amount equivalent to 20% on

the aforementioned revenues.

II. The Secretariat will contribute an amount equivalent to half of the amount contributed by the federal entity

and/or the municipality according to the previous fraction, in no case exceeding 10% that corresponds to it

according to this Annex and only with respect to revenues that come from rights

effectively paid and that have become final.

The fund will be understood as constituted once they are concentrated in the Secretariat of

Administration and Finance of the federal entity, the contributions of the Secretariat, of the federal entity

and/or the municipality and only from its total integration will it generate interest and can be disposed of.

ELEVENTH.- The resources contributed to the fund by the Secretariat, the federal entity, and/or the

municipality and, if applicable, their yields, will be concentrated and administered by the Secretariat of

Administration and Finance of the federal entity who, at the latest on the third business day after the date

on which the fund has been constituted, will make credit against them in the corresponding amounts in the bank account that for such effect is opened in the name of the municipality, of which it will be disposed in the terms agreed by the Technical Committee referred to in clause twelfth of this

Annex.

The bank account referred to in the preceding paragraph must be of a productive type, with immediate liquidity, and in no case imply risk values, and its data must be communicated to the State's Secretariat of Administration and Finance.

The contribution corresponding to the Secretariat shall be made on the third business day following the date on which, in accordance with the provisions of Clause Eight of this Annex, it has received the resources corresponding to it.

In the event that the State's Secretariat of Administration and Finance does not make the crediting indicated in the first paragraph of this clause, it shall pay monthly the yields calculated at the primary average yield rate of the Federation Treasury Certificates (CETES) for a term of 28 days corresponding to the average rate of the issuances of the immediately preceding month.

These yields shall also be credited to the bank account indicated in the aforementioned paragraph and shall be destined exclusively for the purposes referred to in this Annex, in accordance with the terms approved by the Technical Committee.

TWELFTH.- For the purposes of compliance with this Annex, a Technical Committee is constituted in accordance with the bases set forth below:

I. It shall be composed of one representative from each of the following departments and entities: the Secretariat, the Ministry of Environment and Natural Resources, the federal entity, and the municipality. For each representative, a substitute shall be appointed. The representative of the federal entity shall be the President of the Committee.

The representation of the Committee members shall be as follows:

a). The municipality's representation shall rest with the Municipal President, and in the event that he resigns from such representation in the Committee, the representative shall be the person expressly designated by the City Council or, in its absence, the Local Legislature.

b). The federal entity's representation shall correspond to the Secretary of Administration and Finance of the federal entity.

c). The Ministry of Environment and Natural Resources' representation shall rest with the Federal Delegate in the federal entity of said Federal Government department.

d). The Secretariat's representation shall correspond to the Competent Decentralized Legal Administrator.

All and each of the Committee members must be duly accredited before the State's Secretariat of Administration and Finance, and any changes to them must also be notified to it.

II. It shall take decisions by majority vote, and in its case, the representative of the federal entity shall have a casting vote.

III. It shall hold meetings with the periodicity it itself fixes and may carry out extraordinary meetings at the request of its President or at least two of its members.

IV. It shall have the following powers and obligations:

a). Receive, analyze, and, if applicable, approve the programs for the surveillance, administration, maintenance, preservation, and cleaning of the federal maritime-terrestrial zone, as well as the provision of the services it requires, and the budgets thereof presented by the municipality; as well as supervise their compliance.

b). Establish the dates on which the federal entity and/or the municipality must cover their respective contributions to the fund and supervise that the requirements of deposit and audited accountability referred to in Clause Eight of this Annex are met.

c). Verify that the fund's resources are applied to the specific purpose established by this Section and the other applicable legal provisions.

d). Authorize the disposition of the necessary resources from the bank account opened in the municipality's name for this purpose, in accordance with this Annex, for the realization of the approved programs and verify that they are destined for the purposes established by this Section and the other applicable legal provisions.

e). Supervise and monitor the application of expenditures that have been authorized, in accordance with the provisions of this Section.

f). Monitor compliance with the obligations derived from this Section, as well as present to the Secretariat and the Ministry of Environment and Natural Resources, a quarterly report on its development.

g). Review the written information that the municipality must deliver to it regarding the management and application of the fund, in order to formulate, if applicable, the observations appropriate when it becomes aware of any deviation from the established guidelines regarding the matter.

h). Communicate to the State's Secretariat of Administration and Finance the cases in which, for reasons deemed justified, the disbursement of funds to the municipality must be suspended.

i). Formulate the opinion referred to in Clause Four of this Annex and communicate the results thereof to the Secretariat.

j). In general, it shall have all the powers necessary for the achievement of the objectives of this present Section.

THIRTEENTH.- The federal entity and the municipality are obligated to cover their respective contributions to the fund on the dates fixed by the Technical Committee, which shall be concentrated in the State's Secretariat of Administration and Finance. Such contributions shall be made by crediting the bank account indicated by said department.

The deposit by one of the contributors to the fund of an amount higher than that corresponding to it does not oblige the others to do so in the same manner. Such excess amount contributed shall not be considered as part of the fund, but it may be destined for the approved programs referred to in this Section, as well as for the surveillance, administration, maintenance, preservation, and cleaning of the federal maritime-terrestrial zone and for the provision of the services it requires.

The resources contributed by the Secretariat may be decreased or increased, without exceeding the maximum limit of 10% of the amount of the revenues corresponding to it in accordance with this Annex, at the request of the federal entity and/or the municipality, a situation that must be communicated in writing to the Secretariat for its subsequent publication in the federal entity's dissemination organ and in the Official Gazette of the Federation.

Such modifications may only be made within the first two months of the fiscal year in question.

FOURTEENTH.- The municipality shall administer and duly apply the amounts it receives from the fund and, if applicable, its yields, in accordance with this Annex, and must comply with the obligations corresponding to it, in addition to the following:

I. Present to the Technical Committee, prior to the authorization for the disposition of fund resources, the specific programs and budgets of each of them duly scheduled, in such a way that the income it receives from the fund is sufficient for their compliance.

II. Include a report on the application of the fund's resources in the Account of Public Finance that it annually renders to the Local Legislature and send a copy thereof to the Technical Committee and to the Unit for Coordination with Federal Entities of the Secretariat.

III. Inform the Technical Committee, quarterly and whenever requested, on the development of the approved programs and the application of the fund's resources, and present the statements of the bank accounts in which the resources of said fund are deposited.

FIFTEENTH.- The federal entity or the municipality may reduce or cancel programs in their entirety, provided that those already initiated are completed.

SIXTEENTH.- The Secretariat's contribution to the fund referred to in this Annex shall be made solely with resources from the fiscal year in question.

SEVENTEENTH.- The fund's resources, along with the yields they may have generated, which during a fiscal year are not used because the municipality has not complied with the approved programs, prior to the opinion of the Technical Committee which shall inform the Secretariat, shall be credited to the bank account opened for this purpose in the name of the federal entity, so that it applies them to the purposes indicated in this Section, and must comply with the approved programs and inform the Secretariat and the Technical Committee thereof.

EIGHTEENTH.- Non-compliance by the municipality with the provisions of Clause Fourteen of this Annex shall give rise to the reimbursement of the unapplied resources to the federal entity, with the yields that may have been generated. The resources corresponding to the municipality and the Secretariat shall be credited to the federal entity in the same terms referred to in the previous clause.

NINETEENTH.- For the case of application of the provisions in the second paragraph of Clause Four of this Annex, simultaneously, the federal entity shall also assume the administration of the fund constituted in accordance with this Section, under the same conditions established therein and for the use of resources in the territorial jurisdiction of the municipality.

TWENTIETH.- This Annex forms an integral part of the Administrative Collaboration Agreement on Federal Fiscal Matters and, therefore, its provisions, as well as those of the corresponding federal legislation, are applicable to it in all relevant respects.

This Annex shall be published both in the federal entity's dissemination organ and in the Official Gazette of the Federation and shall enter into force from the day following its publication in the latter.

Mexico City, July 3, 2023. - For the State: The Governor, Lic. Layda Elena Sansores San Román. - Signature. - The Secretary of Government, Lic. Aníbal Ostoa Ortega. - Signature. - The Secretary of Administration and Finance, Jezrael Isaac Larracilla Pérez. - Signature. - For the Municipality: The Municipal President, Cinthya Gelitzi Velázquez Rivera. - Signature. - The Treasurer, Lilia Elena Gómez Pérez. - Signature. - For the Secretariat: The Secretary of Finance and Public Credit, Rogelio Eduardo Ramírez de la O. - Signature.

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