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

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

FELIPE,

OF

THE

SAME

FEDERATIVE

ENTITY,

RESPECTIVELY

DESIGNATED

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 different one 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 Rights Law, to establish that in cases where federative entities and municipalities have entered into an administrative collaboration agreement with the Federation regarding 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, to the surveillance, administration, maintenance, preservation, and cleaning of said zone, as well as to the provision of the services required.

Likewise, the same Honorable Congress of the Union in December 1996, deemed it appropriate an addition 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 the revenues obtained by reason of the fee in question, may also agree to create funds to comply with 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 to twice the amount contributed by the Federation, which in no case may exceed the percentage of the merit revenues that correspond to it 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 are obligated to be paid by those 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.

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 Second, was carried out, to remain as "Salinas", which comprises articles 211-A and 211-B relative, in their 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 the salts or subproducts that are obtained from salt flats 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 flats, in the cases in which 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; 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; Second and Fifteenth Transitory of Decree number 246, published on July 1, 2021, 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 Felipe, and 6, 16, and 17, fraction I, 39, 40, fraction V, 52, fractions X and XVIII, of the Regulation of the Public Administration of the Municipality of Mexicali, Baja California, have agreed to sign the present 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 FLATS AND FOR THE USE, ENJOYMENT, OR EXPLOITATION OF REAL ESTATE, WHICH ARE OBLIGED TO BE PAID BY 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 federative entity agree to coordinate so that this one, 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 flats, which are obligated to be paid by natural or legal persons, holders of permits, authorizations, or mining concessions that under their protection exploit the salts or subproducts that are obtained from salt flats formed from waters coming from current seas, in natural or artificial form, when to carry out the activities in this matter they use or exploit the aforementioned federal zone, under the terms of article 211-B of the Federal Rights Law.

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 the 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 the Secretariat of Environment and Natural Resources has competence, under the terms of 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 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 the 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 part corresponding to the Secretariat.

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

d). Notify the 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 make effective the fees and their accessories determined by the municipality or the federative entity. The declarations, the amount of the payments, and other documents, will be received in the collection offices of the municipality or in the credit institutions that it authorizes or, where applicable, of the federative entity.

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

a). Authorize the payment of tax credits in installments, whether deferred or in partial payments, with the guarantee of fiscal interest, 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 the merit fees, it will exercise the following powers:

a). Impose and notify those corresponding for infractions to the Federal Fiscal Code and other federal fiscal provisions related to the compliance of fiscal obligations in matters of 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 obliged to inform the federative entity and this one 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 one being able at any time to exercise the attributes referred to in this Annex separately or jointly with the federative entity, even if they have been conferred for it to exercise them 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 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 corresponding to it under the terms of the sixth clause of this Annex, with the exception of those provided for 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 of 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 period 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 the same. In the case indicated in the previous paragraph, 72% of what is collected in the municipality by 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 the tax authorities, in the circumstances 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 in the beaches, federal maritime-terrestrial zone, and lands gained to the sea or to any other deposit that is formed with maritime waters, under the terms of the applicable federal legislation. Likewise, for the proper exploitation, use, exploitation, 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 that 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, by 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 the municipal tax 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 the refunds made in accordance with the 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 that it requires:

I. The fee for the use of the federal maritime-terrestrial zone for the exploitation of salt flats, which are obligated to be paid by natural or legal persons, holders of permits, authorizations, or mining concessions that under their protection exploit the salts or subproducts that are obtained from salt flats formed from waters coming from current seas, in natural or artificial form, when to carry out the 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 that are obligated to be paid by 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 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 by the fees subject of 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 parts corresponding to the municipality and to the federative entity. The municipality must deposit with the federative entity the part 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 with 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 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 federative entity and this one in turn must present to the Secretariat of Environment and Natural Resources, a monthly report that indicates 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 THAT IT REQUIRES.

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 there are 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 that it requires, 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 the legal provisions that regulate the 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

boundaries

and

borders

of

the

federal

maritime

terrestrial

zone.

Update

of

the

census

of

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

use

in

the

federal

maritime

terrestrial

zone.

c).

Maintenance.-

Set

of

activities

tending

to

maintain

the

federal

maritime

terrestrial

zone

in

good

condition.

d).

Preservation.-

Set

of

actions

to

defend

the

federal

maritime

terrestrial

zone

from

damage,

through

projects

and

works

carried

out

on

it,

with

the

purpose

of

restoring

its

original

configuration

and

integration,

when

it

has

deteriorated,

been

transformed

in

any

way,

or

affected

by

events,

natural

disasters,

or

accidents

generated

by

man.

Likewise,

projects

and

works

carried

out

on

the

federal

maritime

terrestrial

zone,

whose

purpose

is

to

prevent

its

modification

by

natural

phenomena

or

events

generated

by

man,

are

also

considered

included

within

these

actions.

e).

Cleaning.-

Set

of

actions

leading

to

the

cleaning

and

permanent

arrangement

of

the

federal

maritime

terrestrial

zone.

Under

no

circumstances

may

the

resources

of

the

fund

be

applied

to

purposes

other

than

those

established

in

this

Annex.

The

functions

mentioned

above

shall

be

carried

out

in

accordance

with

the

federal

legislation

on

the

matter.

TENTH.-

The

contributions

to

the

fund

referred

to

in

the

preceding

clause

shall

be

made

based

on

the

revenues

referred

to

in

Articles

211-B

and

232-C

of

the

Federal

Law

of

Fees,

which

have

been

collected

by

the

federative

entity

or

the

municipality

since

the

entry

into

force

of

this

Annex,

in

the

manner

established

below,

except

for

execution

expenses,

fines

imposed

by

the

municipality

or,

as

the

case

may

be,

by

the

federative

entity,

and

compensation

for

checks

received

by

tax

authorities

in

the

circumstances

referred

to

in

Article

21

of

the

Federal

Tax

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%

of

what

corresponds

to

it

under

this

Annex,

and

it

shall

only

be

effectuated

with

respect

to

revenues

that

come

from

rights

effectively

paid

and

that

have

become

final.

The

fund

shall

be

considered

constituted

once

the

contributions

of

the

Secretariat,

the

federative

entity,

and/or

the

municipality

have

been

concentrated

in

the

Treasury

of

the

Federative

Entity

of

the

Secretariat

of

Finance,

and

only

from

its

total

integration

will

it

generate

interest

and

may

it

be

disposed

of.

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

Treasury

of

the

Federative

Entity

of

the

Secretariat

of

Finance,

who,

no

later

than

the

third

business

day

following

the

date

on

which

the

fund

has

been

constituted,

shall

make

the

corresponding

credits

in

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

must

be

of

a

productive

type,

with

immediate

liquidity,

and

in

no

case

implies

risk

values,

and

whose

data

shall

be

communicated

to

the

Treasury

of

the

Federative

Entity

of

the

Secretariat

of

Finance.

The

contribution

corresponding

to

the

Secretariat

shall

be

effectuated

on

the

third

business

day

following

the

date

on

which,

in

the

terms

of

what

is

provided

in

the eighth

clause

of

this

Annex,

it

has

received

the

resources

corresponding

to

it.

In

the

case

where

the

Treasury

of

the

Federative

Entity

of

the

Secretariat

of

Finance

does

not

effectuate

the

credit

indicated

in

the

first

paragraph

of

this

clause,

it

shall

pay

monthly

the

yields

calculated

at

the

primary

average

rate

of

return

of

the

Certificates

of

the

Treasury

of

the

Federations

(CETES)

for

a

term

of

28

days

corresponding

to

the

average

rate

of

the

emissions

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

indicated

below:

I.

It

shall

be

composed

of

one

representative

from

each

of

the

following

dependencies

and

entities:

the

Secretariat,

the

Secretariat

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).

That

of

the

municipality

shall

fall

upon

the

President

of

the

Foundational

Municipal

Council

and,

in

the

case

that

he

resigns

from

such

representation

in

the

Committee,

the

representative

shall

be

the

person

expressly

designated

by

the

Foundational

Municipal

Council

or,

failing

that,

the

Local

Legislature.

b).

That

of

the

federative

entity

shall

correspond

to

the

Secretary

of

Finance

of

the

federative

entity.

c).

That

of

the

Secretariat

of

Environment

and

Natural

Resources

shall

fall

upon

the

Federal

Delegate

in

the

federative

entity

of

said

dependency

of

the

Federal

Government.

d).

That

of

the

Secretariat

shall

correspond

to

the

Competent

Decentralized

Legal

Administrator.

All

and

each

of

the

members

of

the

Committee

must

be

properly

accredited

before

the

Treasury

of

the

Federative

Entity

of

the

Secretariat

of

Finance,

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

tie-breaking

vote.

III.

It

shall

hold

meetings

with

the

frequency

it

itself

fixes

and

may

carry

out

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).

To

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

for

the

same

that

the

municipality

presents

to

it;

as

well

as

to

monitor

their

compliance.

b).

To

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

accounting

of

verified

accounts

referred

to

in

the eighth

clause

of

this

Annex

are

met.

c).

To

verify

that

the

resources

of

the

fund

are

applied

to

the

specific

destination

established

by

this

Section

and

the

rest

of

the

applicable

legal

provisions.

d).

To

authorize

the

disposition

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

carrying

out

of

the

approved

programs

and

to

verify

that

they

are

destined

to

the

purposes

established

by

this

Section

and

the

rest

of

the

applicable

legal

provisions.

e).

To

supervise

and

monitor

the

application

of

expenditures

that

have

been

authorized,

in

accordance

with

what

is

provided

in

this

Section.

f).

To

monitor

the

compliance

with

the

obligations

derived

from

this

Section,

as

well

as

to

present

to

the

Secretariat

and

to

the

Secretariat

of

Environment

and

Natural

Resources,

a

quarterly

report

on

its

development.

g).

To

review

the

written

information

that

the

municipality

must

deliver

to

it

regarding

the

management

and

application

of

the

fund

for

the

purpose

of

formulating,

as

the

case

may

be,

the

appropriate

observations

regarding

any

deviation

from

the

guidelines

established

in

this

regard,

once

it

has

knowledge

of

it.

h).

To

communicate

to

the

Treasury

of

the

Federative

Entity

of

the

Secretariat

of

Finance

the

cases

in

which,

for

reasons

it

deems

justified,

the

disbursements

of

funds

to

the

municipality

must

be

suspended.

i).

To

formulate

the

opinion

referred

to

in

the

fourth

clause

of

this

Annex

and

to

communicate

to

the

Secretariat

the

results

of

the

same.

j).

In

general,

it

shall

have

all

the

powers

necessary

for

the

achievement

of

the

objectives

of

the

present

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

Treasury

of

the

Federative

Entity

of

the

Secretariat

of

Finance.

Such

contributions

shall

be

effectuated

by

credit

to

the

bank

account

indicated

by

said

dependency.

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

amount

contributed

in

excess

shall

not

be

considered

as

part

of

the

fund,

but

it

may

be

destined

to

the

approved

programs

referred

to

in

this

Section,

as

well

as

to

the

surveillance,

administration,

maintenance,

preservation,

and

cleaning

of

the

federal

maritime

terrestrial

zone

and

to

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

Federations.

Such

modifications

may

only

be

made

within

the

first

two

months

of

the

fiscal

year

in

question.

FOURTEENTH.-

The

municipality

shall

administer

and

make

proper

application

of

the

amounts

it

receives

from

the

fund

and,

as

the

case

may

be,

its

yields,

in

the

terms

of

this

Annex,

having

to

comply

with

the

obligations

corresponding

to

it,

in

addition

to

the

following:

I.

To

present

to

the

Technical

Committee,

prior

to

the

authorization

for

disposition

of

fund

resources,

the

programs

and

specific

budgets

of

each

of

them

properly

calendarized,

in

such

a

way

that

the

revenues

it

receives

from

the

fund

are

sufficient

for

their

compliance.

II.

To

include

a

report

on

the

application

of

the

fund

resources

in

the

Account

of

Public

Finance

that

it

presents

annually

to

the

Local

Legislature

and

to

destinate

a

copy

of

the

same

to

the

Technical

Committee

and

to

the

Unit

of

Coordination

with

Federative

Entities

of

the

Secretariat.

III.

To

inform

the

Technical

Committee,

quarterly

and

whenever

requested,

regarding

the

development

of

the

approved

programs

and

the

application

of

the

fund

resources,

and

to

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

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

due

to

the

municipality

not

having

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,

so

that

it

may

apply

them

to

the

purposes

indicated

by

this

Section,

having

to

comply

with

the

approved

programs

and

inform

the

Secretariat

and

the

Technical

Committee

of

the

same.

EIGHTEENTH.-

Non-compliance

by

the

municipality

with

what

is

provided

in

the

fourteenth

clause

of

this

Annex

shall

give

rise

to

the

reimbursement

of

the

unused

resources

to

the

federative

entity,

with

the

yields

that

may

have

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

preceding

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

in

the

same

and

for

the

utilization

of

the

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

are

applicable

to

it

in

all

respects,

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

Federations

and

shall

enter

into

force

from

the

day

following

its

publication

in

the

latter.

Mexico

City,

January

18,

• For

the

State:

the

Governor,

Marina

del

Pilar

Avila

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,

José

Luis

Dagnino

López.

• Signature.

The

General

Secretary

of

the

Foundational

Municipal

Council,

Rubén

Ruiz

Valdez.

• Signature.

The

Treasurer

of

the

Foundational

Municipal

Council,

Mónica

Orr

Daza.

• Signature.

For

the

Secretariat:

the

Secretary

of

Finance

and

Public

Credit,

Rogelio

Eduardo

Ramírez

dela

O.

• Signature.

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