Regulatory Alerts2023-03-22 | DOF 5683392Added · Updated
Annex No. 1 to the Administrative Collaboration Agreement in Federal Tax Matters between the Secretariat of Finance and Public Credit, the State of Baja California, and the Foundational Municipal Council of San Quintín
This annex establishes the operational coordination for the collection and administration of federal fees related to the use of the federal maritime-terrestrial zone for salt exploitation and real estate use by the Municipality of San Quintín, acting on behalf of the State of Baja California and the Federal Secretariat. It defines specific revenue-sharing incentives, allocating 10% to the state, 80% to the municipality, and 10% to the federal government, while mandating that revenues be used for the surveillance, maintenance, and preservation of the zone. The agreement also outlines the creation of a specific fund for these purposes, details the powers delegated to local authorities for collection and enforcement, and sets strict reporting deadlines and penalties for underreporting or failure to remit funds.
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