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

DOF: 22/03/2023

ANNEX No.

ANNEX

No.

1

TO THE

ADMINISTRATIVE COLLABORATION AGREEMENT

IN

FEDERAL TAX MATTERS

ENTERED INTO BY

THE FEDERAL GOVERNMENT,

THROUGH

THE SECRETARIAT OF FINANCE AND PUBLIC CREDIT, THE GOVERNMENT

OF THE STATE OF BAJA CALIFORNIA AND

THE FOUNDATIONAL MUNICIPAL COUNCIL OF

SAN QUINTÍN,

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 Baja California have entered into an Administrative Collaboration Agreement in Federal Tax Matters, published in the Official Gazette of the Federation on August 11, 2015, which was modified by the separate instrument published in said dissemination organ on June 5, 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 Law of Fees, to establish that in cases where federative entities and municipalities have entered into an administrative collaboration agreement with the Federation regarding the revenues obtained from the collection of fees for the use, enjoyment, or exploitation of real estate located in the federal maritime-terrestrial zone, these may be destined, when expressly agreed upon, to the surveillance, administration, maintenance, preservation, and cleaning of said zone, as well as to the provision of the services required.

Likewise, the Honorable Congress of the Union in December 1996, deemed it appropriate to add to the aforementioned article 232 of the Federal Law of Fees to establish that the Federation, the federative entities, and the municipalities that have agreed to give the aforementioned destination to the revenues obtained by reason 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, when so agreed, by both, in an equivalent of twice the amount contributed by the Federation, which in no case may exceed the percentage of the 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 Law of Fees, 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 be paid by those who use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and lands reclaimed from the sea or any other deposit of maritime waters.

Likewise, through the Decree by which various provisions of the Federal Law of Fees 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 Second, was carried out, to remain as "Salinas" (Salt Pans), which comprises articles 211-A and 211-B relative, in order, to the right of exploitation of salt and to the payment that must be made by natural or legal persons, holders of permits, authorizations, or mining concessions that under their protection exploit salts or subproducts obtained from salt pans formed from waters coming from current seas, in natural or artificial form, by reason of the right of use of the federal maritime-terrestrial zone for the exploitation of salt pans, in the cases where to carry out their activities they use or exploit said federal 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 Law of Fees; 13, 14, and 15 of the Fiscal Coordination Law; 6th, fraction XVIII of the Internal Regulation of the Secretariat of Finance and Public Credit; 48, 49, fractions XXII and XXVIII, and 85 of the Political Constitution of the Free and Sovereign State of Baja California; 8, 10, 22, 27, fractions I and XI, 30, fractions I and II, 31, fractions I and XXXIX, 32, fractions I, XX, XXII, and XXXI of the Organic Law of the Executive Power of the State of Baja California; 2, fraction IX, and 14, fractions I and II of the Fiscal Code for the State of Baja California; 1, 5, 6, fractions XVII, XXXVI, and XLI of the Internal Regulation of the General Secretariat of Government of the State of Baja California; 2, 9, and 11, fractions I, IV, XXIII, XXXV, and XLIII of the Internal Regulation of the Secretariat of Finance of the State of Baja California; 6, 7, 8, 11, 26, and 27, fraction VI, of the Municipal Regime Law for the State of Baja California; 1, 3, 4, 21, 22, 23 of the Municipal Finance Law of the State of Baja California; Tenth Transitory of Decree number 46, published on February 27, 2020, in the Official Journal of the Government of the State of Baja California, in which the Honorable Congress of the Free and Sovereign State of Baja California declared the creation of the Municipality of San Quintín; 3, 9, 10, fractions III, XI, and XIX, 11, fraction II, 31, fractions I, V, and XVII, 51, fractions III, XVI, and XXXV, of the Regulation of the Public Administration for the Municipality of Ensenada, Baja California, and 5 and 6 of the Internal Regulation for the City Council of Ensenada, Baja California;

have agreed to sign this Annex under 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 PANS AND FOR THE USE, ENJOYMENT, OR EXPLOITATION OF REAL ESTATE, WHICH ARE OBLIGATED TO BE PAID BY NATURAL AND LEGAL PERSONS WHO USE, ENJOY, OR EXPLOIT BEACHES, THE FEDERAL MARITIME-TERRESTRIAL ZONE, AND LANDS RECLAIMED FROM THE SEA OR ANY OTHER DEPOSIT OF MARITIME WATERS.

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

I. Fee for the use of the federal maritime-terrestrial zone for the exploitation of salt pans, which are obligated to be paid by natural or legal persons, holders of permits, authorizations, or mining concessions that under their protection exploit salts or subproducts obtained from salt pans formed from waters coming from current seas, in natural or artificial form, when for carrying out activities in this matter they use or exploit the aforementioned federal zone, under the terms of article 211-B of the Federal Law of Fees.

II. Fee for the use, enjoyment, or exploitation of real estate, which are obligated to be paid by natural and legal persons who use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and lands reclaimed from the sea or any other deposit of maritime waters, when regarding these concepts the Secretariat of Environment and Natural Resources has competence, under the terms of articles 232-C and 232-D of the Federal Law of Fees.

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 Law of Fees under the terms of the applicable federal legislation and the Administrative Collaboration Agreement in Federal Tax 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, where applicable, demand the declarations, notices, and other documents established by fiscal provisions and collect the respective payments, as well as review, determine, and collect differences arising from arithmetic errors.

b). Verify compliance with fiscal provisions and determine the fees and their accessories due from taxpayers, joint and several liable parties, and other obligated parties, by reason of 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 action will be distributed in equal parts between it and the municipality, 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, where applicable, by the federative entity, which determine the fees and their accessories referred to in subsection b) of this fraction, as well as collect, where applicable, the corresponding amount.

e). Carry out the administrative execution procedure to enforce the fees and their accessories determined by the municipality or the federative entity. Declarations, the amount of payments, and other documents will be received at the municipality's collection offices or at the credit institutions it authorizes or, where applicable, of the federative entity.

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 fiscal interest guarantee, under the terms of the Federal Fiscal Code.

b). Authorize the refund of amounts paid unduly and make the corresponding payment, under the 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 infractions of the Federal Fiscal Code and other federal fiscal provisions related to the fulfillment of fiscal obligations regarding the fees, when such infractions have been discovered by the municipality or, where applicable, by the federative entity.

b). Reduce the fines imposed in the exercise of the delegated powers indicated in this clause and inform the Secretariat about the infractions of which it has knowledge in other cases. Regarding the commission or presumed commission of fiscal crimes of which it has knowledge by reason of its actions, the municipality is obligated to inform the federative entity and this to the Secretariat, under the terms referred to in the fifth clause of the Administrative Collaboration Agreement in Federal Tax 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 federative entity and the municipality will observe what the Secretariat itself indicates in this regard, this being able at any time to exercise the attributes referred to in this Annex separately or jointly with the federative entity, even though they have been conferred for it to exercise through the municipality. Regardless of what is provided in the fourth clause of this instrument, the federative entity, when so expressly agreed with the municipality, may exercise directly the powers referred to in the second clause 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 the incentives corresponding to it under the terms of the sixth clause of this Annex, with the exception of those provided in fraction IV of said clause, which will correspond entirely to the federative entity.

FOURTH.- In the case where the revenues deposited with the federative entity and the Secretariat by the municipality, by reason of the collection of the fees subject to this Annex, are lower than the amount corresponding to them according to what is established in the sixth clause of this Annex, or if the reported revenues are lower than those actually received, prior to the opinion of the Technical Committee referred to in the twelfth clause of this Annex, the municipality must deposit with the federative entity and the Secretariat, within a maximum term of 30 natural days, the missing amounts in question, duly updated and, where applicable, with their corresponding surcharges, under the 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 the eighth clause of this Annex and until the corresponding deposit is made, independently 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 in it. In the case indicated in the previous paragraph, 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 the execution expenses and 100% of the fines imposed by it itself under the terms of the Federal Fiscal Code and the indemnification for checks received by fiscal authorities, in the cases referred to in article 21 of the aforementioned Code, will correspond to the federative entity. The municipality will correspond to 18% of the fees and their corresponding surcharges. The remnants will correspond to the Secretariat. In any case, the resources in question 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 on beaches, the federal maritime-terrestrial zone, and lands reclaimed from the sea or any other deposit that forms with maritime waters, under the terms of the 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 itself elaborates for such effect, who will establish the coordination bases with the federative entity and the municipality required for such effect.

SIXTH.- The federative 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 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 the execution expenses and of the fines imposed by the Municipality, under the terms of the Federal Fiscal Code, as well as of the indemnification for checks received by municipal fiscal 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 refunds made in accordance with applicable federal fiscal provisions.

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

I. The fee for the use of the federal maritime-terrestrial zone for the exploitation of salt pans, which are obligated to be paid by natural or legal persons, holders of permits, authorizations, or mining concessions that under their protection exploit salts or subproducts obtained from salt pans formed from waters coming from current seas, in 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 Fees, and

II. The fee for the use, enjoyment, or exploitation of real estate that are obligated to be paid by natural and legal persons who use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and lands reclaimed from the sea or any other deposit of maritime waters that 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 Section II of this Annex, the delimitation of the federal maritime-terrestrial zone, the update of the census of the occupations of the referred zone, as well as its ecological and urban zoning, are included.

EIGHTH.- For the rendering of the verified account of the 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 Tax Matters. The federative entity must account for the total income received for the fees subject to this Annex and its accessories and inform the Secretariat about the collection obtained and deposit with it the remainder of the same, after having decreased the portions corresponding to the municipality and the federative entity. The municipality must deposit with the federative entity the portion corresponding to it and to the Secretariat of 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 with respect to the municipality and the Secretariat, if it administers. For the case where the federative entity is the one that directly administers the revenues in question, it will additionally provide the Secretariat with monthly information and verification of the payments that would have corresponded to the municipality. Regardless of the foregoing, regarding the revenues referred to in this Annex and for the legal control effects that may apply, the municipality is obligated to inform the federative entity and this in turn must present to the Secretariat of Environment and Natural Resources, a monthly report indicating the total amount of the income received and the activities carried out in the federal maritime-terrestrial zone.

SECTION II

OF THE CREATION OF A FUND FOR THE SURVEILLANCE, ADMINISTRATION, MAINTENANCE, PRESERVATION, AND CLEANING OF THE FEDERAL MARITIME-TERRESTRIAL ZONE, AS WELL AS FOR THE PROVISION OF THE 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 Law of Fees, 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 it, within the territorial jurisdiction of the municipality. For the purposes 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 to support the achievement of the objectives of this Annex through the provision of the 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 the occupations in the federal maritime-terrestrial zone, as well as their cadastral characteristics.

3. Ecological and urban zoning.- Ecological and urban planning of the land uses of 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 the federal maritime-terrestrial zone from any damage, through projects and works executed on it, with the purpose of returning it to 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 its modification by natural phenomena or events generated by man, are considered included within these actions.

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

In no case shall the resources of the fund be applied for purposes other than those established in this Annex.

The functions referred to above shall be carried out in accordance with the federal legislation on the matter.

TENTH.- The contributions to the fund referred to in the previous clause shall 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 federative entity or the municipality from the entry into force of this Annex, in the manner established below, with the exception of execution expenses, fines imposed by the municipality or, as the case may be, by the federative entity, and indemnification for checks received by the tax authorities in the circumstances referred to in article 21 of the Federal Fiscal Code:

I. The federative entity, the municipality, or both shall contribute to the fund an amount equivalent to 20% of the aforementioned revenues.

II. The Secretariat shall contribute an amount equivalent to half of the amount contributed by the federative entity and/or the municipality in accordance with the preceding fraction, provided that in no case it exceeds 10% corresponding to it under this Annex, and it shall only be effected with respect to revenues that come from rights effectively paid and that have become final.

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

ELEVENTH.- The resources contributed to the fund by the Secretariat, the federative entity, and/or the municipality, and, as the case may be, their yields, shall be concentrated and administered by the Finance Secretariat of the federative entity, who, no later than the third business day following the date on which the fund has been constituted, shall make the corresponding credit in the amounts corresponding to the bank account opened for this purpose in the name of the municipality, from which it shall be disposed of in the terms agreed by the Technical Committee referred to in the twelfth clause of this Annex.

The bank account referred to in the preceding paragraph shall be of a productive type, with immediate liquidity, and in no case imply risk values, and its data shall be communicated to the Finance Secretariat of the federative entity.

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

In the event that the Finance Secretariat of the federative entity does not make the credit referred to in the first paragraph of this clause, it shall pay monthly the yields calculated at the primary average yield rate of the Certificates of the Treasury of the Federation (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 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 integrated by a representative of each of the following dependencies and entities: the Secretariat, the Ministry of Environment and Natural Resources, the federative entity, and the municipality. For each representative, a substitute shall be appointed. The representative of the federative entity shall be the President of the Committee.

The representation of the members of the Committee shall be as follows:

a). The representation of the municipality shall fall upon the President of the Foundational Municipal Council, and in the event that he resigns from such representation in the Committee, the representative shall be the person expressly designated by the Foundational Municipal Council or, in default, the Local Legislature.

b). The representation of the federative entity shall correspond to the Secretary of Finance of the federative entity.

c). The representation of the Ministry of Environment and Natural Resources shall fall upon the Federal Delegate in the federative entity of said dependency of the Federal Government.

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

All and each of the members of the Committee must be duly accredited before the Finance Secretariat of the federative entity, and any change in them must also be notified to it.

II. It shall take decisions by majority, and, as the case may be, the representative of the federative entity shall have a casting vote.

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

IV. It shall have the following powers and obligations:

a). Receive, analyze, and, as the case may be, 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 federative entity and/or the municipality must cover their respective contributions to the fund and supervise that the requirements of deposit and verified accounting referred to in the eighth clause of this Annex are met.

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

d). Authorize the disposal of the necessary resources from the bank account opened for this purpose in the name of the municipality in the terms of 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, as the case may be, the observations appropriate when it has knowledge of any deviation from the guidelines established in this regard.

h). Communicate to the Finance Secretariat of the federative entity 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 the fourth clause of this Annex and communicate the results thereof to the Secretariat.

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

THIRTEENTH.- The federative 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 Finance Secretariat of the federative entity.

Such contributions shall be effected by credit to the bank account indicated by said dependency.

The deposit by one of the contributors to the fund of an amount greater 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 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 dissemination organ of the federative entity 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 make due application of the amounts it receives from the fund, and, as the case may be, its yields, in the terms of this Annex, complying with the obligations corresponding to it, in addition to the following:

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

II. Include a report on the application of the fund resources in the Account of the Public Treasury that it annually renders 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 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 concluded.

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

SEVENTEENTH.- The resources of the fund, 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 make it known to the Secretariat, shall be credited to the bank account opened for this purpose in the name of the federative entity, in order for it to apply them to the purposes indicated in this Section, complying with the approved programs and informing the Secretariat and the Technical Committee thereof.

EIGHTEENTH.- Non-compliance by the municipality with the provisions of the fourteenth clause of this Annex shall give rise to the reimbursement of the unapplied resources to the federative entity, with the yields that may have been generated.

The resources corresponding to the municipality and to the Secretariat shall be credited to the federative entity in the same terms referred to in the previous clause.

NINETEENTH.- For the case of application of what is provided in the second paragraph of the fourth clause of this Annex, simultaneously, the federative entity shall also assume the administration of the fund constituted in the terms of this Section, under the same conditions established therein and for the use of the resources in the territorial jurisdiction of the municipality.

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

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

Mexico City, January 18, 2023. - For the State: The Governor, Marina del Pilar Ávila Olmeda.- Signature.- The General Secretary of Government, Catalino Zavala Márquez.- Signature.- The Secretary of Finance, Marco Antonio Moreno Mexía.- Signature.- For the Municipality: The President of the Foundational Municipal Council, Jorge Alberto López Peralta.- Signature.- The General Secretary of the Foundational Municipal Council, Yossagen González Vega.- Signature.- The Treasurer of the Foundational Municipal Council, Emilio López Merino.- Signature.- For the Secretariat: The Secretary of Finance and Public Credit, Rogelio Eduardo Ramírez de la O.- Signature.

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