Annex No. 1 to the Administrative Collaboration Agreement on Federal Fiscal Matters entered into by the Secretariat of Finance and Public Credit, the State of Tabasco and the Municipality of Cárdenas of said federative entity — SHCP — MX

Official Gazette of the Federation (DOF): 26/01/2023

ANNEX No

ANNEX No. 1 TO THE ADMINISTRATIVE COLLABORATION AGREEMENT ON FEDERAL FISCAL MATTERS ENTERED INTO BY THE FEDERAL GOVERNMENT, THROUGH THE SECRETARIAT OF FINANCE AND PUBLIC CREDIT, THE GOVERNMENT OF THE STATE OF TABASCO AND THE MUNICIPAL COUNCIL OF THE MUNICIPALITY OF CÁRDENAS, OF SAID 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 Tabasco have entered into an Administrative Collaboration Agreement on Federal Fiscal Matters, published in the Official Gazette of the Federation on August 18, 2015, which was modified by the diverse published in said dissemination body on June 29, 2020 and of which Annex No. 1 is an integral part, relative to the operational functions of administration of rights for the granting of concessions for the use or enjoyment of the federal maritime terrestrial zone, which entered into force since May 18, 1984.

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 the federative entities and municipalities have entered into with the Federation an administrative collaboration agreement on matters of income obtained by the collection of rights for the use, enjoyment or exploitation of real estate located in the federal maritime terrestrial zone, they may allocate these, when expressly agreed, to the surveillance, administration, maintenance, preservation and cleaning of said zone, as well as to the provision of services that are required.

Likewise, the own Honorable Congress of the Union in December 1996, considered convenient an addition to the cited article 232 of the Federal Rights Law to establish that the Federation, the federative entities and the municipalities that have agreed to give the cited destination to the income obtained by concept of the right of reference, 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 two times the amount contributed by the Federation, which in no case may exceed the percentage of the income of merit that corresponds to it in the terms of the signed Annex.

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 mentioned ordinance, whose object, among others, was to separate expressly the rights that are obligated to pay 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 reforming, adding and repealing various provisions of the Federal Rights Law, 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 "Saltworks", 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 the same exploit the salts or byproducts obtained from saltworks formed of waters coming from current seas, naturally or artificially, by concept of the right of use of the federal maritime terrestrial zone for the exploitation of saltworks, in cases that to carry out their activities use or exploit said zone.

For the foregoing, it is convenient to celebrate a new Annex that substitutes the aforementioned, so 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; 6o., fraction XVIII of the Internal Regulations of the Secretariat of Finance and Public Credit; 36, fraction VII, 51, fractions I and XI, 53, 64 and 65 of the Political Constitution of the Free and Sovereign State of Tabasco; 1, 2, 4, 14, fraction X, 29, fractions I and III, 30, fractions I and 32, fractions IX, XIX, XXVII, XXVIII and XLI of the Organic Law of the Executive Power of the State of Tabasco; 3, 7, 8 and 9 of the Internal Regulations of the Secretariat of Government; 3, 6, 8 and 9 of the Internal Regulations of the Secretariat of Finance, and 1, 4, 5, 19, 29, fraction XXXII and 36, fractions I and II of the Organic Law of the Municipalities of the State of Tabasco; have agreed to subscribe the present Annex in the terms of the following CLAUSES

SECTION I

OF THE ADMINISTRATION OF RIGHTS FOR THE USE OF THE FEDERAL MARITIME TERRESTRIAL ZONE FOR THE EXPLOITATION OF SALTWORKS AND FOR THE USE, ENJOYMENT OR EXPLOITATION OF REAL ESTATE, THAT ARE OBLIGATED TO PAY NATURAL AND LEGAL PERSONS THAT 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 the latter, through the municipality, assumes the operational functions of administration in relation to federal income by concept of:

I. Right for the use of the federal maritime terrestrial zone for the exploitation of saltworks, that are obligated to pay natural or legal persons, holders of permits, authorizations or mining concessions that under the same exploit the salts or byproducts obtained from saltworks formed of waters coming from current seas, naturally or artificially, when to carry out the activities in this matter use or exploit said federal zone, in terms of article 211-B of the Federal Rights Law.

II. Right for the use, enjoyment or exploitation of real estate, that are obligated to pay natural and legal persons that 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 has competence the Secretariat of Environment and Natural Resources, in 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 payment of the rights referred to in articles 211-B and 232-C of the Federal Rights Law in terms of the applicable federal legislation and of the Administrative Collaboration Agreement on Federal Fiscal Matters, according to the following:

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

a). Receive and, if applicable, demand the declarations, notices and other documents that establish the fiscal provisions and collect the respective payments, as well as review, determine and collect the differences that come from arithmetic errors.

b). Verify compliance with fiscal provisions and determine the rights and their accessories chargeable to 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 that correspond for their action will be distributed in equal parts between this and the municipality, once discounted the part corresponding to the Secretariat.

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

d). Notify the administrative acts and resolutions dictated by the municipality or, if applicable, by the federative entity, that determine the rights and their accessories referred to in subsection b) of this fraction, as well as collect, if applicable, the corresponding amount.

e). Carry out the administrative execution procedure to make effective the rights and their accessories that the municipality or the federative entity determine.

The declarations, the amount of payments and other documents, will be received in the collection offices of the municipality or in the credit institutions that it authorizes or, if applicable, of the federative entity.

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

a). Authorize the payment of fiscal credits in term, either deferred or in installments, with guarantee of the fiscal interest, in terms of the Federal Fiscal Code.

b). Authorize on the request for refund of amounts paid unduly and make the corresponding payment, in terms of the Federal Fiscal Code.

III. In matters of fines, in relation to the merits rights, it will exercise the following powers:

a). Impose and notify those that correspond for infractions to the Federal Fiscal Code and other federal fiscal provisions related to compliance with fiscal obligations in matters of rights, when said infractions have been discovered by the municipality or, if applicable, by the federative entity.

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

In relation to 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, in the terms referred to in clause fifth of the Administrative Collaboration Agreement on Federal Fiscal Matters.

THIRD.- The Secretariat reserves the powers of planning, programming, normativity, verification and evaluation of the administration of income referred to in this instrument and the federative entity and the municipality will observe what in this respect indicates the own Secretariat, being able this at any time exercise the attributes referred to in the present Annex in separate or joint form with the federative entity, even when they have been conferred so that it exercises them through the municipality.

Independently of the disposed in clause fourth of this instrument, the federative entity, when so agreed expressly with the municipality, may exercise in direct form the powers referred to in clause second of this Annex. Said agreement must be published in the official dissemination body of the federative entity and will enter into force the day following its publication in the cited body.

In the case indicated in the previous paragraph, the municipality will not suffer prejudice in the perception of the incentives that correspond to it in terms of clause sixth of this Annex, with exception of those provided in fraction IV of said clause, which will correspond entirely to the federative entity.

FOURTH.- In the case that the income remitted to the federative entity and to the Secretariat by the municipality, by concept of collection of the rights matter of the present Annex, are inferior to the amount that corresponds to them according to what is established in clause sixth of this Annex, or well that the reported income are inferior to the really perceived, prior opinion of the Technical Committee referred to in clause twelfth of this Annex, the municipality must remit to the federative entity and to the Secretariat, in a maximum term of 30 natural days, the missing amounts in question, duly updated and, if applicable, with their corresponding surcharges, in terms of what is disposed 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 and until the corresponding remittance is made, independently of the payment of interests referred to in article 15 of the Fiscal Coordination Law.

Likewise, from the date in which the opinion of the Technical Committee before cited has been issued, the operational functions of administration of the rights referred to in the present Annex, will exercise them the federative entity in the terms and conditions established in the same.

In the case indicated in the previous paragraph, it will correspond to the federative entity 72% of collected in the municipality by the rights and their corresponding surcharges referred to in this Annex, as well as 100% of execution expenses and 100% of fines imposed by itself in terms of the Federal Fiscal Code and of indemnification for checks received by the fiscal authorities, in the assumptions referred to in article 21 of the cited Code. To the municipality it will correspond 18% of the rights and their corresponding surcharges. The remainders will correspond to the Secretariat.

In any case, the resources in question will be applied within the territorial circumscription of the municipality to the purposes that establishes this Section.

FIFTH.- The Secretariat of Environment and Natural Resources will exercise in exclusive form the possession and property 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, in terms of the applicable federal legislation.

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

SIXTH.- The federative entity and the municipality will perceive, as incentive for the administration that they carry out of the income referred to in this Annex, the following:

I. 10% of collected in the municipality, by the rights 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 of fines imposed by the Municipality, in terms of the Federal Fiscal Code, as well as of indemnification for checks received by the municipal fiscal authorities, in the assumptions referred to in article 21 of the cited Code, will correspond to the municipality.

The disposed in this clause will only proceed when the respective credits are effectively paid, deducting the refunds made according to the applicable federal fiscal provisions.

SEVENTH.- The federative entity and the municipality agree with the Secretariat that the income that is obtained by the collection of the following rights, 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 that the same requires:

I. The right for the use of the federal maritime terrestrial zone for the exploitation of saltworks, that are obligated to pay natural or legal persons, holders of permits, authorizations or mining concessions that under the same exploit the salts or byproducts obtained from saltworks formed of waters coming from current seas, naturally or artificially, when to carry out the activities in this matter use or exploit said federal zone, that establishes article 211-B of the Federal Rights Law, and

II. The right for the use, enjoyment or exploitation of real estate that are obligated to pay natural and legal persons that 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 conformity with what is disposed in Section II of this Annex, is included 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.

EIGHTH.- For the rendering of the verified account of the coordinated federal income referred to in this Annex it will be by part of the federative entity and of the municipality to what is disposed in Section IV of the Administrative Collaboration Agreement on Federal Fiscal Matters. The federative entity must account in total form the income perceived by the rights matter of this Annex and its accessories and will inform the Secretariat about the obtained collection and will remit to this the remainder of the same, after having diminished the parts corresponding to the municipality and to the federative entity.

The municipality must remit to the federative entity the part that corresponds to this and to the Secretariat of the income referred to in this Annex, within the five days of the month following the one that corresponds to the collection. Equal obligation will correspond to the federative entity with respect to the municipality and with the Secretariat, if that one administers.

For the case that the federative entity is the one that administers directly the reference income, this will provide additionally to the Secretariat monthly information and verification of payments of the amounts that would have corresponded to the municipality.

Independently of the foregoing, treating of the income referred to in this Annex and for the legal effects of control that there are place, 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 that indicates the total amount of perceived income 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 TO THE PROVISION OF SERVICES THAT THE SAME 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 disposed 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 services that the same requires, within the territorial circumscription of the municipality.

For the effects of the present Annex it is understood by:

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

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

Delimitation.- Topohydrographic definition of limits and boundaries of the federal maritime terrestrial zone.
Update of census of its occupations.- Identification of occupations in the federal maritime terrestrial zone, as well as of their cadastral characteristics.
Ecological and urban zoning.- Ecological and urban planning of land uses of the federal maritime terrestrial zone.

c). Maintenance.- Set of activities tending to conserve in good state the federal maritime terrestrial zone.

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

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

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

In no case the resources of the fund may be applied to distinct purposes of those established in this Annex.

The functions before referred will be carried out in conformity with the federal legislation of the matter.

TENTH.- The contributions to the fund referred to in the previous clause will be made based on the income referred to in articles 211-B and 232-C of the Federal Rights Law, that have been captured by the federative entity or the municipality from the entry into force of the present Annex, of the manner that continues is established, with exception of execution expenses, of fines imposed by the municipality or, if applicable, by the federative entity and of indemnification for checks received by fiscal authorities in the assumptions 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 income.

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% that corresponds to it according to this Annex and only will be made with respect of income that come from rights effectively paid and that have remained firm.

The fund will be understood constituted once that are concentrated in the Secretariat of Finance of the federative entity, the contributions of the Secretariat, of the federative entity and/or of the municipality and only from its total integration will generate interests and may be disposed of it.

ELEVENTH.- The 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 Finance of the federative entity who, at latest on the third business day posterior to the date in which the fund has been constituted, will make accreditation charge of the same in the corresponding amounts in the bank account that to effect be opened in name of the municipality, of which will be disposed in the terms that agrees the

Technical Committee referred to in clause twelve of this Annex.

The bank account referred to in the previous paragraph shall be of a productive type, with immediate liquidity and that in no case implies risk values, and whose data must be communicated to the Secretariat of Finance of the federative entity.

The contribution corresponding to the Secretariat shall be made on the third business day following the date on which, in the terms of the provisions of clause eight of this Annex, it has received the resources corresponding to it.

In the event that the Secretariat of Finance of the federative entity does not make the credit indicated in the first paragraph of this clause, it shall pay monthly the yields calculated at the average primary yield rate of the Treasury Certificates of the Federation (CETES) at 28 days corresponding to the average rate of the issuances of the immediate previous month. These yields shall also be credited to the bank account indicated in the referred 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 integrated by a representative of 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 an alternate 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 on the Municipal President and in the case that he resigns said representation in the Committee, the representative shall be the person expressly designated by the City 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 on 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 one of the members of the Committee must be duly accredited before the Secretariat of Finance of the federative entity and any change of the same must also be notified to it.

II. It shall make decisions by majority and, where applicable, the representative of the federative entity shall have a casting vote.

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

IV. It shall have the following powers and obligations:

a). Receive, analyze and, where applicable, approve the programs for the surveillance, administration, maintenance, preservation and cleaning of the maritime-terrestrial federal zone, as well as the provision of services that the same requires, and the budgets thereof that the municipality presents to it; 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 for payment and rendering of proven accounts referred to in clause eight of this Annex are complied with.

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

d). Authorize the disposition of the necessary resources of the bank account that for this purpose is opened 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 that establishes this Section and the other applicable legal provisions.

e). Supervise and monitor the application of the 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 to the Secretariat of Environment and Natural Resources, a quarterly report on the development of the same.

g). Review the written information that the municipality must deliver to it on the management and application of the fund in order to formulate, where applicable, the corresponding observations as soon as it has knowledge of any deviation from the guidelines established in this regard.

h). Communicate to the Secretariat of Finance of the federative entity the cases in which, for reasons that it deems justified, the disbursements of funds to the municipality must be suspended.

i). Formulate the opinion referred to in clause four of this Annex and communicate the results of the same to the Secretariat.

j). In general, it shall have all the necessary powers 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 set by the Technical Committee, which shall be concentrated in the Secretariat of Finance of the federative entity. Such contributions shall be made by credit to the bank account that said dependency indicates.

The deposit by one of the contributors to the fund of an amount higher than that corresponding to it, does not obligate the others to do so in the same way. Said amount contributed in excess shall not be considered as part of the fund, but 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 maritime-terrestrial federal zone and to the provision of services that the same requires.

The resources contributed by the Secretariat may be decreased or increased, without exceeding the maximum limit of 10% of the amount of income that corresponds to them in accordance with this Annex, at the request of the federative entity and/or the municipality, situation that must be communicated in writing to the Secretariat for its subsequent publication in the dissemination body of the federative entity and in the Federal Official Gazette. Said 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, where applicable, of its yields, in the terms of this Annex, having to comply with the obligations that correspond to it, in addition to the following:

I. Present to the Technical Committee, prior to the authorization of disposition of resources of the fund, the programs and specific budgets of each one of them duly calibrated, in such a way that the income it perceives from the fund is sufficient for their compliance.

II. Include a report on the application of the resources of the fund in the Account of the Public Treasury that annually renders to the Local Legislature and destine a copy of the same to the Technical Committee and to the Coordination Unit with Federative Entities of the Secretariat.

III. Inform the Technical Committee, quarterly and whenever required, on the development of the approved programs and the application of the resources of the fund 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 in total programs, 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 of the fiscal year in question.

SEVENTEENTH.- The resources of the fund together with the yields that they may have generated, that during a fiscal year are not used due to the fact that the municipality has not complied with the approved programs, prior to the opinion of the Technical Committee that shall make it known to the Secretariat, shall be credited in the bank account that for this purpose is opened in the name of the federative entity, so that it applies them to the purposes that this Section indicates, having to comply with the approved programs and inform the Secretariat and the Technical Committee of it.

EIGHTEENTH.- Non-compliance by the municipality with the provisions of clause fourteen of this Annex shall 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 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 the provisions of the second paragraph of clause four 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 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 in everything conducive, as well as those of the corresponding federal legislation.

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

TRANSITORY PROVISIONS

Sole.- The matters that on the date of entry into force of this Annex are in process before the fiscal authorities of the federative entity or of the municipality, shall be concluded in the terms of Annex No. 1 to the Administrative Collaboration Agreement in Federal Fiscal Matters entered into by the Secretariat and the federative entity, published in the Federal Official Gazette on May 17, 1984 and modified by agreement published in said official body dated November 27, 1985.

Mexico City, December 15, 2022.- For the State: the Interim Governor, Carlos Manuel Merino Campos.- Signature.- The Secretary of Government, Guillermo Arturo del Rivero León.- Signature.- The Secretary of Finance, Luis Romeo Gurría Gurría.- Signature.- For the Municipality: the Municipal President, María Esther Zapata Zapata.- Signature.- The Treasury Trustee and Second Councilor, Alejandro Jiménez Pérez.- Signature.- For the Secretariat: the Secretary of Finance and Public Credit, Rogelio Eduardo Ramírez de la O.- Signature.

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