2026-04-30 | DOF 5786346

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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 Sinaloa, and the Municipality of Juan José Ríos

This annex establishes an administrative collaboration framework where the State of Sinaloa, through the Municipality of Juan José Ríos, assumes operational functions for the collection, verification, determination, and enforcement of federal fees related to salt flat exploitation (Article 211-B) and use of the federal maritime-terrestrial zone (Articles 232-C and 232-D). It defines a revenue-sharing incentive structure allocating 80% of collected rights to the municipality, 10% to the state, and 10% to the federal Secretariat, while mandating that these funds be used for the surveillance, maintenance, preservation, and cleaning of the zone. Additionally, it creates a specific fund financed by contributions from all three parties to support these activities within the municipality's territorial jurisdiction.

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DOF: 30/04/2026

ANNEX No.

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

ENTERED INTO BY THE FEDERAL GOVERNMENT, THROUGH THE SECRETARIAT OF FINANCE AND PUBLIC CREDIT, THE GOVERNMENT OF THE STATE OF SINALOA, AND THE CITY COUNCIL OF THE MUNICIPALITY OF JUAN JOSÉ RÍOS, OF THE SAME FEDERATIVE ENTITY, DESIGNATED RESPECTIVELY AS THE SECRETARIAT, THE FEDERATIVE ENTITY, AND THE MUNICIPALITY.

The Federal Government, through the Secretariat of Finance and Public Credit, and the Government of the State of Sinaloa have entered into an Administrative Collaboration Agreement in Federal Fiscal Matters, published in the Official Gazette of the Federation on August 18, 2015, which was modified by the instrument published in said dissemination organ on May 19, 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 federative entities and municipalities have entered into an agreement with the Federation for administrative collaboration regarding 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 designate these, when expressly agreed upon, for the surveillance, administration, maintenance, preservation, and cleaning of said zone, as well as for the provision of required services.

Likewise, the same Honorable Congress of the Union in December 1996 deemed it convenient to add to the aforementioned Article 232 of the Federal Rights Law to establish that the Federation, the federative entities, and the municipalities that have agreed to give the aforementioned destination to revenues obtained under the concept of the reference fee, may also agree to create funds to fulfill the purposes indicated in the previous paragraph, with a contribution by the federative entity, by the municipality, or, if so agreed, by both, equivalent to twice the amount contributed by the Federation, which in no case may exceed the percentage of merit revenues corresponding to them under the terms of the Annex signed.

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 those who use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and land reclaimed from the sea or any other deposit of marine waters are obligated to pay.

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 on December 21, 2005, among others, the denomination of Chapter V, of Title Second, was modified to become "Salinas," comprising Articles 211-A and 211-B relating, in order, to the right of salt exploitation and the payment that must be made by individuals or legal entities, holders of permits, authorizations, or mining concessions, which under their auspices exploit salts or subproducts obtained from salt flats formed from waters coming from current seas, naturally or artificially, by virtue of the right of use of the federal maritime-terrestrial zone for the exploitation of salt flats, in cases where, to carry out their activities, they use or exploit said zone.

In this context, the Secretariat, the federative 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 Federal Rights Law; 13, 14, and 15 of the Fiscal Coordination Law; 6, fraction XVIII of the Internal Regulations of the Secretariat of Finance and Public Credit; 1°, 3°, 55, 65, fraction XXIII Bis, 66, 69, and 72 of the Political Constitution of the State of Sinaloa; 1st., 2nd., 3rd., 9th., and 21 of the Organic Law of the Public Administration of the State of Sinaloa; 1, 15, fractions I and II, 16, fraction X, and 17, fractions X, XII, and LV of the Organic Regulations of the Public Administration of the State of Sinaloa; 1, 9, fraction X, and 10, fractions VII and XX of the Internal Regulations of the General Secretariat of Government; 1, 9, fractions I and XXXI, and 10, fractions VI and XVIII of the Internal Regulations of the Secretariat of Administration and Finances; 13, 27, fraction III, 37, 38, fractions I and XXII, and 52, fraction VI of the Municipal Government Law of the State of Sinaloa, Decree number 598, published on March 22, 2021, in the Official Journal of the Government of the State of Sinaloa, and 1, 2, 24, fraction VII, and 47, fractions II and XXIII of the Internal Regulations of the Public Administration of the Municipality of Juan José Ríos, Sinaloa, have agreed to sign this Annex under the terms of the following CLAUSES

SECTION I OF THE ADMINISTRATION OF 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 INDIVIDUALS AND LEGAL ENTITIES THAT USE, ENJOY, OR EXPLOIT BEACHES, THE FEDERAL MARITIME-TERRESTRIAL ZONE, AND LAND RECLAIMED FROM THE SEA OR ANY OTHER DEPOSIT OF MARINE WATERS.

FIRST.- The Secretariat and the federative entity agree to coordinate so that the latter, through the municipality, assumes the operational administration functions regarding federal revenues for:

I. Fee for the use of the federal maritime-terrestrial zone for the exploitation of salt flats, which are obligated to pay individuals or legal entities, holders of permits, authorizations, or mining concessions, which under their auspices exploit salts or subproducts obtained from salt flats formed from waters coming from current seas, naturally or artificially, when for carrying out activities in this matter they use or exploit the aforementioned federal zone, under Article 211-B of the Federal Rights Law.

II. Fee for the use, enjoyment, or exploitation of real estate, which are obligated to pay individuals and legal entities that use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and land reclaimed from the sea or any other deposit of marine waters, when regarding these concepts the Secretariat of Environment and Natural Resources has competence, under Articles 232-C and 232-D of the Federal Rights Law.

SECOND.- The federative 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 under the terms of applicable federal legislation and the Administrative Collaboration Agreement in Federal Fiscal Matters, as follows:

I. In matters of collection, verification, determination, and collection of the cited fees, it will exercise the following powers:

a). Receive and, if applicable, demand declarations, notices, and other documents established by fiscal and revenue regulations, collect respective payments, as well as review, determine, and collect differences arising from arithmetic errors.

b). Verify compliance with fiscal provisions and determine fees and their accessories payable by taxpayers, joint obligors, and other obliged parties, due to the exercise of their powers. The federative 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 equally between them, after deducting the portion corresponding to the Secretariat.

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 federative entity, which determine the fees and their accessories referred to in subsection b) of this section, 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 federative entity.

Declarations, payment amounts, and other documents will be received at the municipality's revenue offices or at credit institutions authorized by it, or, if applicable, by the federative entity.

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

a). Authorize the payment of fiscal credits in installments, whether deferred or in partial payments, with fiscal interest guarantee, under the terms of the Federal Fiscal Code.

b). Authorize refund requests for amounts paid unduly and effect the corresponding payment, under the terms of the Federal Fiscal Code.

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

a). Impose and notify those corresponding for violations of the Federal Fiscal Code and other federal fiscal provisions related to the fulfillment of fiscal obligations regarding the fees, when such violations have been discovered by the municipality or, if applicable, by the federative entity.

b). Reduce fines imposed in the exercise of delegated powers indicated in this clause and inform the Secretariat about infractions of which it has knowledge in other cases.

Regarding the commission or presumed commission of fiscal crimes of which it has knowledge due to its actions, the municipality is obligated to inform the federative entity, and the latter to the Secretariat, under 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 revenues referred to in this instrument, and the federative entity and the municipality will observe what the Secretariat itself indicates regarding this matter, being able to exercise the attributes referred to in this Annex at any time separately or jointly with the federative entity, even though they have been conferred for them to exercise through the municipality.

Regardless of what is provided in Clause Fourth of this instrument, the federative entity, when 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 federative entity and will enter into force the day following its publication in said organ.

In the case indicated in the previous paragraph, the municipality will not suffer prejudice in the perception of incentives corresponding to it under the terms of Clause Sixth of this Annex, except for those provided in fraction IV of said clause, which will correspond entirely to the federative entity.

FOURTH.- In the event that revenues deposited to the federative entity and the Secretariat by the municipality, for the concept of collection of fees subject to this Annex, are lower than the amount corresponding to them according to Clause Sixth of this Annex, or if reported revenues are lower than actually collected, prior to the opinion of the Technical Committee referred to in Clause Twelfth of this Annex, the municipality must deposit to the federative entity and the Secretariat, within a maximum period of 30 natural days, the missing amounts involved, duly updated and, if applicable, with their corresponding surcharges, under the terms 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 until the corresponding deposit is made, regardless of the payment of interest 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 federative entity under the terms and conditions established therein.

In the case indicated in the previous paragraph, the federative entity will receive 72% of what is collected in the municipality for the fees and their corresponding surcharges referred to in this Annex, as well as 100% of execution expenses and 100% of fines imposed by itself under the terms of the Federal Fiscal Code and indemnification for checks received by fiscal authorities, in the circumstances referred to in Article 21 of the aforementioned Code. The municipality will receive 18% of the fees and their corresponding surcharges. The remainder will correspond to the Secretariat.

In all cases, the resources involved will be applied within the territorial jurisdiction of the municipality for the purposes established in this Section.

FIFTH.- The Secretariat of Environment and Natural Resources will exercise exclusively the possession and ownership of the Nation over beaches, the federal maritime-terrestrial zone, and land reclaimed from the sea or any other deposit that forms with marine waters, under the terms of applicable federal legislation.

Likewise, for the proper exploitation, use, operation, administration, and surveillance of the assets indicated in the previous paragraph, their characteristics and use vocations will be considered, in congruence with the programs that the Secretariat of Environment and Natural Resources elaborates for such effect, who will establish the coordination bases with the federative entity and the municipality required for this purpose.

SIXTH.- The federative entity and the municipality will receive, as an incentive for the administration they perform on the revenues referred to in this Annex, the following:

I. 10% of what is collected in the municipality, for the fees and their corresponding surcharges referred to in this Annex, will correspond to the federative 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 execution expenses and fines imposed by the Municipality, under the terms of the Federal Fiscal Code, as well as indemnification for checks received by municipal fiscal authorities, in the circumstances 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 refunds made according to applicable federal fiscal provisions.

SEVENTH.- The federative entity and the municipality agree with the Secretariat that revenues 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 services required by it:

I. The fee for the use of the federal maritime-terrestrial zone for the exploitation of salt flats, which are obligated to pay individuals or legal entities, holders of permits, authorizations, or mining concessions, which under their auspices exploit salts or subproducts obtained from salt flats formed from waters coming from current seas, naturally or artificially, when for carrying out activities in this matter they use or exploit the aforementioned federal zone, which establishes Article 211-B of the Federal Rights Law, and

II. The fee for the use, enjoyment, or exploitation of real estate which are obligated to pay individuals and legal entities that use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and land reclaimed from the sea or any other deposit of marine waters which establishes Article 232-C of the relevant Law.

Within the concept of administration, which will be carried out in accordance with what is provided in Section II of this Annex, the delimitation of the federal maritime-terrestrial zone, the update of the census of occupations of the referred zone, as well as its ecological and urban zoning, are included.

EIGHTH.- For the rendering of the verified account of coordinated federal revenues referred to in this Annex, the federative entity and the municipality will adhere to what is provided in Section IV of the Administrative Collaboration Agreement in Federal Fiscal Matters. The federative entity must account for the total income received for the fees subject to this Annex and their accessories and inform the Secretariat about the collection obtained and deposit the remainder with it, after having decreased the portions corresponding to the municipality and the federative entity.

The municipality must deposit to the federative entity the portion corresponding to it and to the Secretariat from the revenues referred to in this Annex, within five days of the month following that corresponding to the collection. The same obligation will correspond to the federative entity towards the municipality and the Secretariat, if it administers.

For the case where the federative entity is the one that directly administers the reference revenues, it will additionally provide the Secretariat with monthly information and proof of payment of the amounts that would have corresponded to the municipality.

Regardless of the above, regarding the revenues referred to in this Annex and for legal control effects, the municipality is obligated to inform the federative entity, and the latter in turn must present to the Secretariat of Environment and Natural Resources, a monthly report indicating the total amount of income received and 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 FOR THE PROVISION OF SERVICES REQUIRED BY IT.

NINTH.- The Secretariat, the federative 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 Federal Rights Law, 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 services required by it, within the territorial jurisdiction of the municipality.

For the effects of this Annex, it is understood by:

a). Surveillance.- Acts of permanent verification of compliance with legal provisions regulating occupations in the federal maritime-terrestrial zone.

b). Administration.- Ordered and systematized set of principles, techniques, and practices that have as their purpose supporting the achievement of the objectives of this Annex through the provision of necessary means to obtain results with the greatest efficiency, effectiveness, and congruence. Within the concept of administration, the following is included:

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

  2. Update of the census of its occupations.- Identification of occupations in the federal maritime-terrestrial zone, as well as their cadastral characteristics.

  3. Ecological and urban zoning.- Ecological and urban planning of land uses in the federal maritime-terrestrial zone.

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

d). Preservation.- Set of actions to defend against damage to the federal maritime-terrestrial zone, through projects and works executed on it, with the purpose of returning its original configuration and integration, when it has deteriorated, transformed in any way, or affected, by events, natural disasters, or accidents generated by man.

Likewise, projects and works executed on the federal maritime-terrestrial zone, whose purpose is to prevent modification thereof by natural phenomena or events generated by man, are considered included within these actions.

e). Cleaning.- Set of actions conducive to the permanent hygiene and arrangement of the federal maritime-terrestrial zone.

In no case can fund resources be applied for purposes different from those established in this Annex.

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

TENTH.- Contributions to the fund referred to in the previous clause will be made based on revenues referred to in Articles 211-B and 232-C of the Federal Rights Law, which have been captured by the federative entity or the municipality since the entry into force of this Annex, in the manner established below, with the exception of execution expenses, fines imposed by the municipality or, if applicable, by the federative entity, and indemnification for checks received by fiscal authorities in the circumstances referred to in Article 21 of the Federal Fiscal Code:

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

II. The Secretariat will contribute an amount equivalent to half of the amount contributed by the federative entity and/or the municipality according to the previous fraction, without in any case exceeding 10% corresponding to it according to this Annex, and it will only be effected regarding revenues that come from fees effectively paid and that have become final.

The fund will be understood as constituted once contributions from the Secretariat, the federative entity, and/or the municipality are concentrated in the Secretariat of Administration and Finances of the federative entity, and only from its total integration will it generate interest and be available for disposal.

ELEVENTH.- Resources contributed to the fund by the Secretariat, the federative entity, and/or the municipality, and, if applicable, their yields, will be concentrated and administered by the Secretariat of Administration and Finances of the federative entity who, no later than the third business day following the date on which the fund has been constituted, will make credit entries charged to them in the amounts

corresponding amounts in the bank account opened in the name of the municipality, from which disbursement will be made under the terms agreed upon 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 under no circumstances involve risk values, and its data must be communicated to the State’s Secretariat of Administration and Finance.

The contribution corresponding to the Secretariat will be made on the third business day following the date on which, in accordance with the provisions of Clause Eighth 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 will pay monthly the yields calculated at the primary average yield rate of the Federation Treasury Certificates (CETES) for a 28-day term corresponding to the average rate of the issuances of the immediately preceding month.

These yields will also be credited to the bank account indicated in the aforementioned paragraph and will be used exclusively for the purposes referred to in this Annex, under 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 will be composed of one representative from each of the following departments and entities: the Secretariat, the Secretariat of Environment and Natural Resources, the federative entity, and the municipality. For each representative, a substitute will be appointed. The representative of the federative entity will be the President of the Committee.

The representation of the Committee members will be as follows:

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

b). The federative entity’s representation will correspond to the Secretary of Administration and Finance of the federative entity.

c). The Secretariat of Environment and Natural Resources’ representation will rest with the Federal Delegate in the federative entity of that Federal Government department.

d). The Secretariat’s representation will 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 will make decisions by majority vote, and in its case, the representative of the federative entity will have a casting vote.

III. It will hold meetings with the periodicity it sets itself and may hold extraordinary meetings at the request of its President or at least two of its members.

IV. It will 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 services it requires, and the budgets for the same presented by the municipality; as well as monitor their compliance.

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

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

d). Authorize the disbursement of the necessary resources from the bank account opened in the name of the municipality for this purpose, under the terms of this Annex, for the implementation of approved programs and verify that they are destined for the purposes established by this Section and 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 arising from this Section, as well as submit to the Secretariat and the Secretariat 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 appropriate observations once it has knowledge 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 it deems justified, the disbursement of funds to the municipality must be suspended.

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

j). In general, it will have all the powers necessary to achieve the objectives of this present Section.

THIRTEENTH.- The federative entity and the municipality are obligated to cover their respective contributions to the fund on the dates set by the Technical Committee, which will be concentrated in the State’s Secretariat of Administration and Finance. Such contributions will 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 what corresponds to it does not obligate the others to do so in the same manner. Such excess amount contributed will not be considered 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 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 income corresponding to it under this Annex, at the request of the federative entity and/or the municipality, a situation that must be communicated in writing to the Secretariat for its subsequent publication in the federative 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 will 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 disbursement 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 submits to the Local Legislature and send a copy thereof to the Technical Committee and to the Unit for Coordination with Federative 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 federative 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 will 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 will make it known to the Secretariat, will be credited to the bank account opened in the name of the federative entity for this purpose, so that it may apply them to the purposes indicated by this Section, and it 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 Fourteenth of this Annex will give rise to the reimbursement of the resources not applied to the federative entity, with the yields that may have been generated. The resources corresponding to the municipality and the Secretariat will be credited to the federative entity under the same terms referred to in the preceding clause.

NINETEENTH.- For the case of application of what is provided in the second paragraph of Clause Fourth of this Annex, simultaneously, the federative entity will also assume the administration of the fund constituted under the terms of this Section, under the same conditions established therein and for the use of resources within 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 are applicable to it in all relevant respects, as well as those of the corresponding federal legislation.

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

Mexico City, March 26, 2026.- For the State: the Governor, Dr. Rubén Rocha Moya .- Initials.- The General Secretary of Government, Lic. Yeraldine Bonilla Valverde .- Initials.- The Secretary of Administration and Finance, Arq. Joaquín Alberto Landeros Guicho .- Initials.- For the Municipality: the Municipal President, Lic. Evangelina Llanes Carreón .- Initials.- The Secretary of the City Council, Lic. Alfredo Magallanes Ovalles .- Initials.- For the Secretariat: the Secretary of Finance and Public Credit, Édgar Abraham Amador Zamora .- Initials.

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