Regulatory Alerts2023-03-22 | DOF 5683391Added · 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 Felipe
This Annex establishes the operational coordination between the Federal Secretariat, the State of Baja California, and the Municipality of San Felipe for the administration, collection, and determination of fees related to the use of the federal maritime-terrestrial zone for salt flats exploitation and real estate usage. It assigns operational functions to the municipality, defines incentive distributions (10% to the state, 80% to the municipality, 10% to the federation under normal conditions), and mandates that revenues be allocated to the surveillance, maintenance, and preservation of the zone. It also provides for the creation of a specific fund for these purposes and outlines reporting obligations and penalties for revenue shortfalls.
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