Decree issuing the Federal Revenue Law of the Federation for Fiscal Year 2024

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Official Gazette: 11/13/2023

DECREE issuing the Federal Revenue Law of the Federation for Fiscal Year 2024

In the margin, a seal with the National Shield, reading: United Mexican States.- Presidency of the Republic.

ANDRÉS MANUEL LÓPEZ OBRADOR, President of the United Mexican States, to its inhabitants know:

That the Honorable Congress of the Union has seen fit to send me the following

DECREE

"THE GENERAL CONGRESS OF THE UNITED MEXICAN STATES, DECREES:

THE FEDERAL REVENUE LAW FOR THE FEDERATION FOR FISCAL YEAR 2024 IS ISSUED

Single Article. The Federal Revenue Law of the Federation for Fiscal Year 2024 is issued.

FEDERAL REVENUE LAW OF THE FEDERATION FOR FISCAL YEAR 2024

Chapter I

On Revenues and Public Debt

Article 1. In fiscal year 2024, the Federation shall perceive revenues from the concepts and in the amounts estimated in millions of pesos listed below:

CONCEPT	Estimated Revenue
TOTAL	9,066,045.8
1. Taxes	4,942,030.3
11. Income Taxes:	2,709,899.5
01. Income tax.	2,709,899.5
12. Wealth Taxes.
13. Taxes on Production, Consumption and Transactions:	2,037,929.8
01. Value added tax.	1,330,421.0
02. Special tax on production and services:	688,083.6
01. Automotive fuels:	456,389.4
01. Article 2o., section I, paragraph D).	418,430.4
02. Article 2o.-A.	37,959.0
02. Alcoholic beverages and beer:	80,668.6
01. Alcoholic beverages.	27,876.9
02. Beers and soft drinks.	52,791.7
03. Processed tobaccos.	52,699.9
04. Gambling and lotteries.	3,421.6
05. Public telecommunications networks.	8,055.2
06. Energy drinks.	227.2
07. Flavored beverages.	39,905.9
08. Non-basic foods with high caloric density.	37,085.5
09. Pesticides.	2,078.6
10. Fossil fuels.	7,551.7
03. Tax on new automobiles.	19,425.2
14. Foreign Trade Taxes:	101,976.3
01. Foreign trade taxes:	101,976.3
01. On import.	101,976.3
02. On export.	0.0
15. Payroll and Assimilable Taxes.
16. Ecological Taxes.
17. Tax accessories:	84,283.0
01. Tax accessories.	84,283.0
18. Other taxes:	7,811.0
01. Tax on hydrocarbon exploration and extraction activity.	7,811.0
02. Tax on services expressly declared of public interest by law, in which concessionaire companies of assets of the direct domain of the Nation intervene.	0.0
19. Taxes not included in the Current Revenue Law, Caused in Previous Fiscal Years Pending Liquidation or Payment.	130.7
2. Social Security Fees and Contributions	535,254.7
21. Contributions for Housing Funds:	0.0
01. Contributions and withholdings retained from workers by employers for the National Housing Fund for Workers.	0.0
22. Fees for Social Security:	535,254.7
01. Fees for Social Security charged to employers and workers.	535,254.7
23. Retirement Savings Fees:	0.0
01. Retirement Savings System fees charged to employers.	0.0
24. Other Fees and Contributions for Social Security:	0.0
01. Fees for the Institute of Security and Social Services for State Workers charged to said workers.	0.0
02. Fees for the Social Security Institute for the Mexican Armed Forces charged to military personnel.	0.0
25. Accessories of Social Security Fees and Contributions.	0.0
3. Improvement Contributions	36.5
31. Improvement Contributions for Public Works:	36.5
01. Improvement contribution for hydraulic infrastructure public works.	36.5
39. Improvement Contributions not Included in the Current Revenue Law, Caused in Previous Fiscal Years Pending Liquidation or Payment.	0.0
4. Fees	59,091.4
41. Fees for the Use, Enjoyment, Exploitation or Exploitation of Public Domain Assets:	46,414.7
01. Ministry of Finance and Public Credit.	397.9
02. Ministry of Public Function.	0.0
03. Ministry of Economy.	3,343.1
04. Ministry of Infrastructure, Communications and Transport.	11,978.6
05. Ministry of Environment and Natural Resources.	13,788.9
06. Ministry of Agriculture and Rural Development.	62.7
07. Ministry of Labor and Social Welfare.	0.0
08. Ministry of Public Education.	0.0
09. Federal Telecommunications Institute.	16,497.0
10. Ministry of Culture.	0.4
11. Ministry of Health.	0.0
12. Ministry of the Navy.	346.1
13. Ministry of Security and Citizen Protection.	0.0
43. Fees for Provision of Services:	12,676.7
01. Services provided by the State in public law functions:	12,676.7
01. Ministry of the Interior.	150.4
02. Ministry of Foreign Affairs.	7,671.5
03. Ministry of National Defense.	401.7
04. Ministry of the Navy.	314.2
05. Ministry of Finance and Public Credit.	488.9
06. Ministry of Public Function.	0.0
07. Ministry of Energy.	0.0
08. Ministry of Economy.	20.5
09. Ministry of Agriculture and Rural Development.	32.7
10. Ministry of Infrastructure, Communications and Transport.	1,412.3
11. Ministry of Environment and Natural Resources:	134.3
01. National Agency for Industrial Safety and Environmental Protection of the Hydrocarbons Sector.	0.0
02. Others.	134.3
12. Ministry of Public Education.	1,577.0
13. Ministry of Health.	0.1
14. Ministry of Labor and Social Welfare.	0.0
15. Ministry of Agrarian, Territorial and Urban Development.	75.4
16. Ministry of Tourism.	0.0
17. Federal Telecommunications Institute.	35.2
18. National Hydrocarbons Commission.	0.0
19. Energy Regulatory Commission.	29.5
20. Federal Economic Competition Commission.	0.0
21. Ministry of Culture.	76.8
22. Ministry of Security and Citizen Protection.	256.2
23. Ministry of Welfare.	0.0
44. Other Fees.	0.0
45. Fee Accessories.	0.0
49. Fees not Included in the Current Revenue Law, Caused in Previous Fiscal Years Pending Liquidation or Payment.	0.0
5. Products	8,641.6
51. Products:	8,641.6
01. For services that do not correspond to public law functions.	11.3
02. Derived from the use, exploitation or alienation of assets not subject to the public domain regime:	8,630.3
01. Exploitation of lands and waters.	0.0
02. Lease of lands, premises and constructions.	0.4
03. Alienation of assets:	2,331.5
01. Movable.	2,221.5
02. Real estate.	110.0
04. Interest on securities, credits and bonds.	5,748.3
05. Profits:	550.0
01. From decentralized organizations and state participation companies.	0.0
02. From National Lottery.	550.0
03. Others.	0.0
06. Others.	0.1
59. Products not Included in the Current Revenue Law, Caused in Previous Fiscal Years Pending Liquidation or Payment.	0.0
6. Exploitations	193,877.0
61. Exploitations:	193,877.0
01. Fines.	2,810.0
02. Indemnifications.	1,810.0
03. Reimbursements:	213.5
01. Support of article 123 schools.	0.0
02. Forest surveillance service.	0.1
03. Others.	213.4
04. From hydraulic infrastructure public works.	119.6
05. Participations in revenues derived from the application of local laws on inheritances and legacies issued in accordance with the Federation.	0.0
06. Participations in revenues derived from the application of local laws on donations issued in accordance with the Federation.	0.0
07. Contributions from States, Municipalities and individuals for the service of the Federalized School System.	0.0
08. Cooperation of Mexico City for local public services provided by the Federation.	0.0
09. Cooperation of State and Municipal Governments and individuals for sewage, electrification, roads and telegraph, telephone lines and for other public works.	0.0
10. 5 percent of bed days charged to private establishments for hospitalization of patients and others destined to the Ministry of Health.	0.0
11. Participations charged to concessionaires of general communication routes and electric power supply companies.	723.2
12. Participations indicated by the Federal Law on Games and Lotteries.	1,338.6
13. Royalties from funds and mining exploitation.	0.0
14. Contributions from public works contractors.	9.7
15. Destined to the Fund for Forest Development:	0.7
01. Contributions made by the Governments of Mexico City, States and Municipalities, public, social organizations and entities and individuals.	0.0
02. From national forest reserves.	0.0
03. Contributions to the National Institute of Forestry and Agricultural Research.	0.0
04. Other concepts.	0.7
16. Compensatory Fees.	182.7
17. Military Hospitals.	0.0
18. Participations for the exploitation of public domain works indicated by the Federal Copyright Law.	0.0
19. From confiscation and assets that pass to the ownership of the Federal Treasury.	0.0
20. From the program for improvement of IT means and control of customs authorities.	0.0
21. Not included in the previous paragraphs derived from compliance with agreements celebrated in other fiscal years.	0.0
22. Others:	186,669.0
01. Operating surplus of the Bank of Mexico.	0.0
02. Profits from Debt Repurchase.	0.0
03. Guaranteed minimum return.	0.0
04. Others.	186,669.0
23. From services in energy matters:	0.0
01. National Agency for Industrial Safety and Environmental Protection of the Hydrocarbons Sector.	0.0
02. National Hydrocarbons Commission.	0.0
03. Energy Regulatory Commission.	0.0
62. Patrimonial Exploitations:	0.0
01. Capital recoveries:	0.0
01. Funds delivered in trust, in favor of Federal Entities and public companies.	0.0
02. Funds delivered in trust, in favor of private companies and individuals.	0.0
03. Investments in drinking water and sewage works.	0.0
04. Deincorporations.	0.0
05. Others.	0.0
63. Exploitation Accessories.	0.0
69. Exploitations not Included in the Current Revenue Law, Caused in Previous Fiscal Years Pending Liquidation or Payment.	0.0
7. Revenues from Sale of Goods, Provision of Services and Other Revenues	1,312,289.4
71. Revenues from Sale of Goods and Provision of Services of Public Social Security Institutions:	95,532.5
01. Mexican Social Security Institute.	42,286.1
02. Institute of Security and Social Services for State Workers.	53,246.4
72. Revenues from Sale of Goods and Provision of Services of State Productive Companies:	1,216,756.9
01. Mexican Petroleum.	769,805.6
02. Federal Electricity Commission.	446,951.3
73. Revenues from Sale of Goods and Provision of Services of Para-state Entities and Non-Business and Non-Financial Trusts.
74. Revenues from Sale of Goods and Provision of Services of Para-state Business Non-Financial Entities with Majority State Participation.
75. Revenues from Sale of Goods and Provision of Services of Para-state Business Financial Monetary Entities with Majority State Participation.
76. Revenues from Sale of Goods and Provision of Services of Para-state Business Financial Non-Monetary Entities with Majority State Participation.
77. Revenues from Sale of Goods and Provision of Services of Public Financial Trusts with Majority State Participation.
78. Revenues from Sale of Goods and Provision of Services of the Legislative and Judicial Powers, and of Autonomous Bodies.
79. Other Revenues.
8. Participations, Contributions, Agreements, Incentives Derived from Fiscal Collaboration and Funds Other than Contributions
81. Participations.
82. Contributions.
83. Agreements.
84. Incentives Derived from Fiscal Collaboration.
85. Funds Other than Contributions.
9. Transfers, Assignments, Subsidies and Subventions, and Pensions and Retirements	277,774.3
91. Transfers and Assignments.	0.0
93. Subsidies and Subventions.	0.0
95. Pensions and retirements.	0.0
97. Transfers from the Mexican Petroleum Fund for Stabilization and Development:	277,774.3
01. Ordinary.	277,774.3
02. Extraordinary.	0.0
0. Revenues Derived from Financing	1,737,050.6
01. Internal debt:	1,950,120.0
01. Internal debt of the Federal Government.	1,906,069.4
02. Other financing:	44,050.6
01. Deferral of payments.	44,050.6
02. Others.	0.0
02. External debt:	0.0
01. External debt of the Federal Government.	0.0
03. Internal Financing.
04. Deficit of direct control organizations and companies.	-68,069.3
05. Deficit of state productive companies.	-145,000.1
Informative: Net debt of the Federal Government (0.01.01+0.02.01)	1,906,069.4

When a law establishing any of the revenues provided for in this article contains provisions indicating other revenues, the latter shall be considered included in the number corresponding to the revenues referred to in this precept.

The Federal Executive is empowered during fiscal year 2024 to grant the tax benefits necessary to due compliance with resolutions derived from the application of international mechanisms for the solution of legal controversies that determine a violation of an international treaty.

The Federal Executive shall inform the Congress of the Union of revenues from contributions paid in kind or in services, as well as, where applicable, the destination thereof.

Derived from the amount of tax revenues to be obtained during fiscal year 2024, a participable federal collection is projected for 4 trillion 564 billion 924 million pesos.

It is estimated that during fiscal year 2024, in monetary terms, payment in kind of the tax on services expressly declared of public interest by law, in which concessionaire companies of assets of the direct domain of the Nation intervene, provided for in the Law establishing, reforming and adding provisions relating to various taxes published in the Official Gazette of the Federation on December 31, 1968, shall amount to the equivalent of 246 million pesos.

The application of resources referred to in the previous paragraph shall be made in accordance with that established in the Expenditure Budget of the Federation for Fiscal Year 2024.

Resources that during fiscal year 2024 are destined to the Stabilization Fund for Revenues of the Federal Entities in terms of applicable provisions, may be used to cover obligations derived from schemes that are instrumented or have been instrumented to enhance the resources of said fund, in the terms provided by the Ministry of Finance and Public Credit.

For purposes of provisions in Article 107, section I of the Federal Budget and Fiscal Responsibility Law, the Ministry of Finance and Public Credit must include in the Reports on the Economic Situation, Public Finances and Public Debt information on the origin of revenues generated by the exploitations referred to in number 6.61.22.04 of this article for concept of other exploitations. Likewise, it must report the specific destinations that, in terms of Article 19, section II, of the Federal Budget and Fiscal Responsibility Law, where applicable, said exploitations have.

The Ministry of Finance and Public Credit must report in the Quarterly Reports presented to the Congress of the Union in terms of Article 107, section I of the Federal Budget and Fiscal Responsibility Law, the evolution of the observed oil price with respect to that covered by the Oil Hedging Strategy for fiscal year 2024, as well as the sub-account that has been constituted as a complement in the Budgetary Revenues Stabilization Fund.

The Institute of Security and Social Services for State Workers may transfer to the Financial and Actuarial Reserve of Health Insurance, the surplus of the Operation Reserve for Contingencies and Financing over the amount established in Article 240 of the Law of the Institute of Security and Social Services for State Workers.

Article 2. The Federal Executive is authorized, through the Ministry of Finance and Public Credit, to contract and exercise credits, loans and other forms of the exercise of public credit, even through the issuance of securities, in terms of the Federal Public Debt Law and for the financing of the Expenditure Budget of the Federation for Fiscal Year 2024, for an amount of internal net debt up to 1 trillion 990 billion pesos.

Likewise, the Federal Executive may contract public internal debt obligations additional to that authorized, provided that external net debt is less than that established in this article in an amount equivalent to said additional obligations. The Federal Executive is authorized to contract and exercise abroad credits, loans and other forms of the exercise of public credit, even through the issuance of securities, for the financing of the Expenditure Budget of the Federation for Fiscal Year 2024, as well as to exchange or refinance obligations of the federal public sector, in order to obtain an amount of external net debt of up to 18 billion dollars of the United States of America, which includes the amount of external net debt that would be exercised with international financial organizations. Similarly, the Federal Executive and entities may contract public external debt obligations additional to that authorized, provided that internal net debt is less than that established in this article in an amount equivalent to said additional obligations. The calculation of the above shall be performed, on a single occasion, on the last banking business day of fiscal year 2024 considering the exchange rate to settle obligations denominated in foreign currency payable in the Mexican Republic that the Bank of Mexico publishes in the Official Gazette of the Federation, as well as the equivalence of the Mexican peso with other currencies that the Bank of Mexico makes known, in all cases on the date the corresponding operations were carried out.

The Federal Executive is also authorized, through the Ministry of Finance and Public Credit, to issue securities in national currency and contract loans for exchange or refinancing of federal treasury obligations, in terms of the Federal Public Debt Law. Likewise, the Federal Executive is authorized to contract credits or issue securities abroad for the purpose of exchanging or refinancing external debt.

Operations referred to in the previous paragraph shall not imply additional net debt to that authorized for fiscal year 2024.

The Institute for the Protection of Bank Savings is authorized to contract credits or issue securities with the sole purpose of exchanging or refinancing exclusively its financial obligations, in order to meet its payment obligations, grant liquidity to its securities and, in general, improve the terms and conditions of its financial obligations. Resources obtained with this authorization may only be applied in terms established in the Law on Protection of Bank Savings including its transitional articles. On these exchange and refinancing operations, the Congress of the Union shall be informed quarterly.

The Bank of Mexico shall act as financial agent of the Institute for the Protection of Bank Savings, for the issuance, placement, purchase and sale, in the national market, of securities representing the debt of said Institute and, in general, for the service of said debt. The Bank of Mexico may also operate on its own account with the referred securities.

In the event that on the dates corresponding to make payments for principal or interest of securities that the Bank of Mexico places on account of the Institute for the Protection of Bank Savings, the latter does not have sufficient resources to cover said payments in the account that, for such effect, the Bank of Mexico keeps for it, the Bank itself must proceed to issue and place securities charged to the Institute for the Protection of Bank Savings, on account of the latter and for the amount necessary to cover the payments that correspond. When determining the characteristics of the issuance and placement, said Bank shall seek the best conditions for said Institute within what the market allows.

The Bank of Mexico must effect the placement of securities referred to in the previous paragraph within a period no greater than 15 business days counted from the date insufficiency of funds is presented in the account of the Institute for the Protection of Bank Savings. Exceptionally, the Governing Board of the Bank of Mexico may extend this period one or more times for a joint period no greater than three months, if this results convenient to avoid disturbances in the financial market.

In compliance with provisions of Article 45 of the Law on Protection of Bank Savings, it is provided that, while the placement referred to in the previous paragraph is carried out, the Bank of Mexico may charge the current account it keeps for the Treasury of the Federation, without requiring the instruction of the Head of said Treasury, to attend the debt service issued by the Institute for the Protection of Bank Savings. The Bank of Mexico must credit to the current account of the Treasury of the Federation the amount of the placement of securities it carries out in terms of this article.

Development banking, promotion funds and the National Fund for Workers' Consumption Institute are authorized a joint deficit amount for financial intermediation, defined as the Operation Result that considers the Net Constitution of Preventive Credit Reserves, of zero pesos for fiscal year 2024.

The amount authorized according to the previous paragraph may be adjusted prior authorization of the body of

government of the relevant entity and with the favorable opinion of the Secretariat of Finance and Public Credit.

The amounts established in Article 1, numeral 0 "Income Derived from Financing" of this Law, as well as the amount of net internal debt recorded in this article, shall be, as applicable, modified accordingly as a result of the distribution, between the Federal Government and the direct control organizations and companies, of the amounts authorized in the Federal Expenditure Budget for Fiscal Year 2024.

The contracting and exercise of credits, loans and other forms of the exercise of public credit, even through the issuance of securities, as well as the exchange or refinancing of their constitutive obligations of public debt, is authorized for Petróleos Mexicanos and its productive subsidiary companies, in order to obtain a amount of net internal debt of up to 138,119.1 million pesos, and a amount of net external debt of up to 3,726.5 million United States dollars; likewise, constitutive obligations of internal or external public debt additional to what is authorized may be contracted, provided that the net external or internal debt, respectively, is less than that established in this paragraph by an amount equivalent to said additional obligations. The use of the aforementioned debt must comply with the approved financial balance target.

The contracting and exercise of credits, loans and other forms of the exercise of public credit, even through the issuance of securities, as well as the exchange or refinancing of their constitutive obligations of public debt, is authorized for the Federal Electricity Commission and its productive subsidiary companies, in order to obtain a amount of net internal debt of up to 600 million pesos, and a amount of net external debt of 1,188 million United States dollars, likewise constitutive obligations of internal or external public debt additional to what is authorized may be contracted, provided that the net external or internal debt, respectively, is less than that established in this paragraph by an amount equivalent to said additional obligations. The use of the aforementioned debt must comply with the approved financial balance target.

The computation of what is established in the two previous paragraphs shall be carried out on a single occasion, on the last banking business day of fiscal year 2024 considering the exchange rate to meet obligations denominated in foreign currency payable in the United Mexican States published by the Bank of Mexico in the Official Gazette of the Federation, as well as the equivalence of the Mexican peso with other currencies that the Bank of Mexico itself makes known, in all cases on the date on which the corresponding operations were carried out.

The Secretariat of Finance and Public Credit shall inform the Congress of the Union on a quarterly basis on the progress of the Annual Financing Program, highlighting the behavior of the various items in which reference is made to the financing of Capital Expenditure and Refinancing.

Article 3. The contracting and exercise of credits, loans and other forms of public credit is authorized for Mexico City for a net debt of 2,500 million pesos for the financing of works contemplated in the Expenditure Budget of Mexico City for Fiscal Year 2024. Likewise, the contracting and exercise of credits, loans and other forms of public credit is authorized to carry out exchange, refinancing or restructuring operations of the public debt of Mexico City.

The exercise of the authorized debt amount shall be subject to the provisions of the Financial Discipline Law of the Federal Entities and Municipalities.

Article 4. In fiscal year 2024, the Federation shall perceive income from long-term productive infrastructure projects of direct and conditioned financed investment of the Federal Electricity Commission for a total of 267,863.1 million pesos, of which 119,349.9 million pesos correspond to direct investment and 148,513.2 million pesos to conditioned investment.

Article 5. In fiscal year 2024 the Federal Executive shall not contract new financed investment projects of the Federal Electricity Commission referred to in articles 18 of the Federal Public Debt Law and 32, second to sixth paragraphs, of the Federal Budget and Fiscal Responsibility Law, as well as of Title Four, Chapter XIV of the Regulation of the latter provision.

Article 6. The Federal Executive, through the Secretariat of Finance and Public Credit, is authorized to set or modify the compensations that decentralized organizations and state-participation companies must cover, for federal assets contributed or assigned to them for their exploitation or in relation to the amount of products or gross income they perceive.

Article 7. Petróleos Mexicanos and its productive subsidiary companies must submit declarations, make payments and comply with obligations to withhold and pay contributions charged to third parties, before the Treasury of the Federation, through the scheme for the submission of declarations that the Tax Administration Service establishes for such purpose.

The Secretariat of Finance and Public Credit is empowered to establish and, as applicable, modify or suspend payments on account of monthly provisional payments of the right for shared profit, provided for in article 42 of the Hydrocarbons Revenue Law.

The Secretariat of Finance and Public Credit shall inform and explain the modifications to the amounts that, due to extraordinary income or a decrease in the same, impact the payments established in accordance with the previous paragraph, in a report that shall be presented to the Finance and Public Credit Commission and to the Center for Public Finance Studies, both of the Chamber of Deputies, within the month following that in which said modifications are generated, as well as in the Quarterly Reports on the Economic Situation, Public Finance and Public Debt.

In the event that the Secretariat of Finance and Public Credit makes use of the powers granted in the second paragraph of this article, the corresponding payments must be transferred and concentrated in the Treasury of the Federation by the Mexican Oil Fund for Stabilization and Development, no later than the day following their receipt, on account of the transfer referred to in article 16, section II, subsection g) of the Law of the Mexican Oil Fund for Stabilization and Development.

The maintenance and operation expenses of the integral infrastructure projects of Petróleos Mexicanos that, until before the entry into force of the "Decree adding and reforming various provisions of the Federal Budget and Fiscal Responsibility Law", published in the Official Gazette of the Federation on November 13, 2008, were considered long-term productive infrastructure projects in terms of article 32 of said Law, shall be recorded as investment.

Chapter II

On Administrative Facilities and Tax Benefits

Article 8. In cases of extension for the payment of tax credits, surcharges shall be incurred:

I. At 0.98 percent monthly on the outstanding balances.

II. When in accordance with the Federal Fiscal Code, payment in installments is authorized, the surcharge rate established below shall be applied, on the balances and during the period in question:

1. For installment payments in partialities of up to 12 months, the surcharge rate shall be 1.26 percent monthly.

2. For installment payments in partialities of more than 12 months and up to 24 months, the surcharge rate shall be 1.53 percent monthly.

3. For installment payments in partialities exceeding 24 months, as well as in the case of deferred term payments, the surcharge rate shall be 1.82 percent monthly.

The surcharge rates established in section II of this article include the update carried out in accordance with the provisions of the Federal Fiscal Code.

Article 9. The agreements and general provisions issued in the Finance Branch, from which benefits granted in terms of this Law have derived, as well as those by which the collection of taxes has been suspended totally or partially and the resolutions issued by the Secretariat of Finance and Public Credit on the causation of such taxes, are ratified.

The agreements that have been entered into between the Federation on the one hand and the federal entities, autonomous organisms by constitutional provision of these, decentralized public organizations of the same and the municipalities, on the other, in which debts between them are settled, are ratified.

Also ratified are the agreements that have been entered into or are entered into between the Federation on the one hand and the federal entities, on the other, in which the incentives that the own federal entities perceive are indicated and, as applicable, the municipalities, for the assets that pass to ownership of the Federal Treasury, originating from foreign trade, including those subject to a procedure established in customs or federal tax legislation, as well as those abandoned in favor of the Federal Government.

By virtue of the foregoing, the provisions of article 6 bis of the Federal Law for the Administration and Disposal of Public Sector Assets shall not apply.

Article 10. The Federal Executive, through the Secretariat of Finance and Public Credit, is authorized to set or modify the fees that shall be collected in fiscal year 2024, even for the use, enjoyment, exploitation or exploitation of assets subject to the public domain regime of the Federation or for the provision of services in the exercise of public law functions for which rights are not established or which for any legal cause are not paid.

To establish the amount of the fees, criteria of economic efficiency and financial sanitation shall be taken into consideration and, as applicable, the following shall be observed:

I. The amount to be covered for the use, enjoyment, exploitation or exploitation of assets or for the provision of services that have international reference, shall be set considering the collection that is effected for the use, enjoyment, exploitation or exploitation of assets or for the provision of services, of similar characteristics, in countries with which Mexico maintains commercial ties.

II. The fees collected for the use, enjoyment, exploitation or exploitation of assets or for the provision of services, which do not have international reference, shall be set considering the cost of the same, provided that it is derived from a valuation of said costs in terms of economic efficiency and financial sanitation.

III. Differential fees may be established for the use, enjoyment, exploitation or exploitation of assets or for the provision of services, when these respond to marketing or rationalization strategies and are granted in a general manner.

During fiscal year 2024, the Secretariat of Finance and Public Credit, through resolutions of a particular nature, shall approve the amounts of the fees collected by the dependencies of the Federal Public Administration, except when their determination and collection is provided for in other laws.

For this purpose, the interested dependencies shall be obliged to submit for their approval, during the months of January and February 2024, the amounts of the fees that are collected on a regular basis. The fees that are not submitted to the approval of the Secretariat of Finance and Public Credit, may not be collected by the dependency in question as of March 1, 2024.

Likewise, the fees whose authorization has been denied by the Secretariat of Finance and Public Credit, may not be collected by the dependency in question, as of the date on which the notification of the respective resolution takes effect. The requests made by the dependencies and the authorization of the fees by the Secretariat of Finance and Public Credit, shall be carried out through the issuance of documents with the autograph signature of the authorized public servant or digital certificates, equipment or automated systems; for which, in substitution of the autograph signature, electronic identification means and the advanced electronic signature shall be used, in terms of the applicable provisions.

The use of the electronic identification means referred to in the previous paragraph shall produce the same effects that the legal provisions grant to documents with autograph signature and, consequently, shall have the same binding value.

The authorizations to set or modify the quotas of the fees granted by the Secretariat of Finance and Public Credit during fiscal year 2024, shall only take effect for that year and, as applicable, said Secretariat shall authorize the specific destination for the fees perceived by the corresponding dependency.

When the Secretariat of Finance and Public Credit obtains a fee charged to development banking institutions or to parastatal entities that are part of the financial system or to public promotion trusts or other public trusts coordinated by said Secretariat, either from the income they obtain or due to the sovereign guarantee of the Federal Government, or in the case of capital recoveries or equity, as applicable, the corresponding resources shall be destined by said Secretariat prioritarily to the capitalization of any of said entities, including the contribution of resources to the equity of any of said trusts or to promote actions that allow them to comply with their respective mandates, or to investment programs and projects, without prejudice to the provisions of the last paragraph of article 12 of this Law.

When the Secretariat of Finance and Public Credit obtains a fee charged to any other parastatal entity other than those indicated in the previous paragraph, said income shall be concentrated in the Treasury of the Federation under said nature, in order that they are destined to budgetary programs that allow compliance with the National Development Plan and the programs derived from it, without prejudice to the provisions of the eighth, ninth and tenth paragraphs of this article.

When the Secretariat of Finance and Public Credit sets a fee to the majority state-participation companies administrators of the national port system charged to their availabilities, said resources shall be concentrated in the Treasury of the Federation and shall be destined by that Secretariat to the decentralized public organization called Interoceanic Corridor of the Isthmus of Tehuantepec for the operation, programs and projects of said entity.

The fees that port administrators must cover as consideration in accordance with the provisions of articles 23 bis and 37 of the Ports Law, in terms of the corresponding concession titles, shall be concentrated in the Treasury of the Federation and shall be destined by the Secretariat of Finance and Public Credit to the decentralized public organization, called Interoceanic Corridor of the Isthmus of Tehuantepec, for the operation, programs and projects of said entity.

The income from the considerations that the holders of concessions or assignments for the administration, operation, exploitation and, as applicable, construction of civil airports and aerodromes must cover to the Federal Government, shall be concentrated in the Treasury of the Federation and shall be destined to the Secretariats of National Defense and Navy for the strengthening of the airport system under their coordination, through the federal public trusts without structure that are constituted for such purpose, in terms of the Federal Budget and Fiscal Responsibility Law and its Regulation. Said Secretariats shall act as responsible units, respectively, of the trusts referred to in this paragraph.

The excess income from the fees referred to in article 1, numerals 6.61.11, 6.61.22.04 and 6.62.01.04 of this Law for concept of participations charged to the concessionaires of general communication roads and electricity supply companies, from other fees and from disincorporations other than parastatal entities, respectively, may be destined, in terms of the Federal Budget and Fiscal Responsibility Law, to investment programs and projects.

As long as the fees referred to in this article are not authorized for fiscal year 2024, those in force as of December 31, 2023 shall apply, multiplied by the factor that corresponds according to the month in which they were authorized or, in the case of having carried out a subsequent modification, from the last time they were modified in said fiscal year, in accordance with the following table:

MONTH	FACTOR
January	1.0450
February	1.0379
March	1.0322
April	1.0294
May	1.0296
June	1.0318
July	1.0308
August	1.0259
September	1.0164
October	1.0098
November	1.0044
December	0.9987

In the case of fees that, in the immediate previous exercise, have been set in percentages, the percentages authorized by the Secretariat of Finance and Public Credit that are in force as of December 31, 2023 shall continue to be applied during fiscal year 2024 until such time as said Secretariat does not issue a response regarding the request for authorization for fiscal year 2024.

The fees for concept of fines, sanctions, conventional penalties, compensatory quotas, capital recoveries, those referred to in the Federal Law for the Administration and Disposal of Public Sector Assets, the Federal Economic Competition Law, and the Federal Telecommunications and Broadcasting Law, as well as the accessories of the fees do not require authorization by the Secretariat of Finance and Public Credit for their collection.

In the case of fees that have not been collected in the immediate previous exercise or that are not collected on a regular basis, the interested dependencies must submit for their approval to the Secretariat of Finance and Public Credit the amount of the fees they intend to collect, in a period not less than 10 days prior to the date of their entry into force.

In those cases in which the obligation to present the payment receipts of the fees referred to in this article is not complied with within the periods established for such effects, the service provider or the grantor of the use, enjoyment, exploitation or exploitation of assets subject to the public domain regime of the Federation in question, shall proceed in accordance with the provisions of article 3 of the Federal Rights Law.

The service provider or the grantor of the use, enjoyment, exploitation or exploitation of assets subject to the public domain regime of the Federation, must inform the Secretariat of Finance and Public Credit, no later than the month of March 2024, the concepts and amounts of income that they have perceived for fees, as well as of the concentrations effected to the Treasury of the Federation for said concepts, during the immediate previous fiscal year.

The subjects referred to in the previous paragraph must present a report to the Secretariat of Finance and Public Credit, during the first 15 days of the month of July 2024, regarding the income and its concept that they have perceived for fees during the first half of the current fiscal year, as well as those they have scheduled to perceive during the second half of the same.

Article 11. The Federal Executive, through the Secretariat of Finance and Public Credit, is authorized to set or modify, through resolutions of a particular nature, the quotas of the products that the dependencies intend to collect during fiscal year 2024, even when their collection is provided for in other laws.

The authorizations to set or modify the quotas of the products granted by the Secretariat of Finance and Public Credit during fiscal year 2024, shall only take effect for that year and, as applicable, said Secretariat shall authorize the specific destination for the products perceived by the corresponding dependency.

For the effects of the previous paragraph, the interested dependencies shall be obliged to submit for their approval, during the months of January and February 2024, the amounts of the products that are collected on a regular basis. The products that are not submitted to the approval of the Secretariat of Finance and Public Credit, may not be collected by the dependency in question as of March 1, 2024.

Likewise, the products whose authorization has been denied by the Secretariat of Finance and Public Credit, may not be collected by the dependency in question, as of the date on which the notification of the respective resolution takes effect. The requests made by the dependencies and the authorization of the products by the Secretariat of Finance and Public Credit, shall be carried out through the issuance of documents with the autograph signature of the authorized public servant or digital certificates, equipment or automated systems; for which, in substitution of the autograph signature, electronic identification means and the advanced electronic signature shall be used, in terms of the applicable provisions.

The use of the electronic identification means referred to in the previous paragraph shall produce the same effects that the legal provisions grant to documents with autograph signature and, consequently, shall have the same binding value.

As long as the products referred to in this article are not authorized for fiscal year 2024, those in force as of December 31, 2023 shall apply, multiplied by the factor that corresponds according to the month in which they were authorized or, in the case of having carried out a subsequent modification, from the last time they were modified in said fiscal year, in accordance with the following table:

MONTH	FACTOR
January	1.0450
February	1.0379
March	1.0322
April	1.0294
May	1.0296
June	1.0318
July	1.0308
August	1.0259
September	1.0164
October	1.0098
November	1.0044
December	0.9987

In the case of products that, in the immediate preceding fiscal year, have been set in percentages, the percentages authorized by the Secretariat of Finance and Public Credit that are in force as of December 31, 2023, shall continue to be applied during the 2024 fiscal year until such time as said Secretariat issues a response regarding the authorization request for the 2024 fiscal year.

Products regarding conventional penalties, those established as consideration derived from a bid, auction or sale, interest, as well as those products that come from leases or divestitures carried out both by the Institute of Administration and Appraisal of National Assets and by the Institute to Return Stolen Property to the People and the accessories of the products, do not require authorization by the Secretariat of Finance and Public Credit for their collection.

Regarding income from divestitures made by the Institute to Return Stolen Property to the People, regarding assets owned by the Federal Government that have been transferred by the Treasury of the Federation, the Institute to Return Stolen Property to the People must deduct the amounts necessary to finance other transfers or mandates of the Treasury itself; from the remaining amount up to the quantity determined by the Governing Board of said organization, it shall be deposited in a fund, keeping it in a specific subaccount, which will be used to finance other transfers or mandates and the remainder shall be paid to the Treasury of the Federation in terms of the applicable provisions.

Regarding income from divestitures made by the Institute to Return Stolen Property to the People, regarding assets that become property of the Federal Treasury in accordance with tax provisions, that have been transferred by the Tax Administration Service, the Institute to Return Stolen Property to the People must deduct the amounts necessary to finance other transfers or mandates of the aforementioned transferring entity; from the remaining amount up to the quantity determined by the Governing Board of said organization, it shall be deposited in the fund indicated in the preceding paragraph, keeping it in a specific subaccount, which will be used to finance other transfers or mandates and the remainder shall be paid to the Treasury of the Federation in terms of the applicable provisions. A mechanism as provided in this paragraph may be applied to income from divestitures of foreign trade assets transferred by customs authorities, even for the payment of compensation for assets from foreign trade that, by mandate of administrative or jurisdictional authority, the Institute to Return Stolen Property to the People must make. The provisions in this paragraph shall apply without prejudice to the provisions of articles 27, 89 and 93 of the Federal Law for the Administration and Divestiture of Public Sector Assets.

For the purposes of the two preceding paragraphs, the Institute to Return Stolen Property to the People shall submit semiannually to the Chamber of Deputies and its Sector Coordinator, a report containing the breakdown of operations carried out due to the transfers of assets of the Federal Government from the authorities mentioned in the cited paragraphs.

Net income from divestitures made by the Institute to Return Stolen Property to the People may be allocated up to 100 percent to finance other transfers or mandates of the same transferring entity, as well as for the payment of credits that have been granted by development banking to cover the operating expenses of the transferred assets, provided that in the delivery receipt act of the transferred assets or in the agreement celebrated for such effect said situation is indicated. The foregoing is not applicable to the divestitures of seized assets referred to in the thirteenth paragraph of article 13 of this Law. The provisions in this paragraph shall apply without prejudice to the provisions of articles 27, 89 and 93 of the Federal Law for the Administration and Divestiture of Public Sector Assets.

Income from the divestiture of assets in the process of domain extinction and those over which domain extinction is declared and of their fruits, as well as their monetization in terms of the National Domain Extinction Law, shall be allocated to a special account in the terms established by article 239 of the National Domain Extinction Law, after deduction of the concepts provided for in articles 234 and 237 of the National Domain Extinction Law.

Regarding products that have not been collected in the immediate preceding fiscal year or that are not collected regularly, the interested dependencies must submit for approval to the Secretariat of Finance and Public Credit the amount of the products they intend to collect, within a period of no less than 10 days prior to the date of their entry into force.

Dependencies of the Federal Public Administration must inform the Secretariat of Finance and Public Credit, no later than the month of March 2024, of the concepts and amounts of income they have perceived for products, as well as of the concentration made to the Treasury of the Federation for said concepts during the immediate preceding fiscal year.

The dependencies referred to in the preceding paragraph must present a report to the Secretariat of Finance and Public Credit, during the first 15 days of the month of July 2024 regarding the income and its concept that they have perceived for products during the first semester of the cited fiscal year, as well as those they have scheduled to perceive during the second semester of the same.

Article 12. Income collected during the 2024 fiscal year shall be concentrated in terms of article 22 of the Treasury of the Federation Law, except in the following cases:

I.

They shall be concentrated in the Treasury of the Federation, no later than the next business day after their receipt, fees and revenues, for the use, enjoyment, exploitation or operation of the radioelectric spectrum and services linked to it, included among others sanctions, conventional penalties, compensatory quotas, as well as revenues for infractions to the Federal Economic Competition Law and to the Federal Telecommunications and Broadcasting Law;

II.

Direct control entities, the Legislative and Judicial powers and autonomous bodies by constitutional provision, shall only register the income they obtain for any concept in the corresponding rubric of this Law, except for the provisions in section I of this article, and must keep supporting documentation of said income available to the review bodies of the Federal Public Account;

For the purposes of the registration of income referred to in this section, supporting documentation of the obtaining of said income must be presented to the Secretariat of Finance and Public Credit, or else, reports endorsed by the internal control body or by the respective commission of the governing body, as the case may be, specifying the amounts of value added tax that they have transferred for the acts or activities that gave rise to the obtaining of the income;

III.

Indirect control entities must inform the Secretariat of Finance and Public Credit about their income, in order to be able to prepare the quarterly reports established by the Federal Budget and Fiscal Responsibility Law and be reflected within the Federal Public Account;

IV.

Income from social security contributions destined to the Mexican Social Security Institute, to the Institute of Security and Social Services for State Workers and to the Social Security Institute for the Mexican Armed Forces, may be collected by the offices of the institutes themselves or by the credit institutions authorized by the Secretariat of Finance and Public Credit, complying with the established accounting requirements and reflected in the Federal Public Account, and

V.

Income obtained by educational institutions, campuses and research centers of the dependencies that provide middle higher, higher, postgraduate, research and job training education services of the public sector, for the provision of services, sale of goods derived from their substantive activities or by any other means, including those generated by their schools, centers and teaching and research units, shall form part of their patrimony, as the case may be, shall be administered by the institutions themselves and shall be allocated for their institutional purposes and programs, in accordance with the applicable budgetary provisions, without prejudice to concentration in terms of the Treasury of the Federation Law.

Educational institutions, campuses and research centers of the dependencies that provide middle higher, higher, postgraduate, research and job training education services of the public sector, must inform the Secretariat of Finance and Public Credit semiannually of the origin and application of their income.

Income from greenhouse gas reduction certificate marketing projects, such as carbon dioxide and methane, shall be allocated to the entities or productive state companies that generate them, for the realization of the project that generated them or projects of the same nature. The entities or productive state companies may enter into collaboration agreements with the private initiative.

Contributions, products or revenues to which non-fiscal laws grant a nature different from that established in fiscal laws, shall have the nature established in fiscal laws. Provisions that oppose the provisions in this article are repealed, in their relevant part.

Income obtained by the dependencies and entities that make up the Federal Public Administration, to which non-fiscal laws grant a nature different from the concepts provided for in article 1 of this Law, shall be considered included in the numeral that corresponds to them according to the cited article.

The provisions in this article are established without prejudice to the obligation to concentrate public resources at the end of the fiscal year in the Treasury of the Federation, in terms of article 54, third paragraph, of the Federal Budget and Fiscal Responsibility Law.

Public resources that are returned from a trust, mandate or analogous instrument, as well as those remainders upon the extinction or termination of the validity of those legal instruments, must be concentrated in the Treasury of the Federation under the nature of revenues and may be allocated to the purposes determined by the Secretariat of Finance and Public Credit, except those for which a different destination is provided in the corresponding instrument. Likewise, excess income from the revenues referred to in numeral 6.62.01, with the exception of numeral 6.62.01.04 of article 1 of this Law, for concept of capital recoveries, may be allocated by the Secretariat of Finance and Public Credit to investment spending, as well as to programs that allow compliance with the objectives of the National Development Plan.

Article 13. Income collected for concept of assets that become property of the Federal Treasury shall be paid to the Treasury of the Federation until the moment the consideration agreed for the divestiture of said assets is collected.

Regarding execution expenses received by the Federal Treasury, these shall be paid to the Treasury of the Federation until the moment they are effectively collected, without classifying them in the concept of the contribution or revenue of which they are accessories.

Income paid to the Treasury of the Federation for concept of assets that become property of the Federal Treasury or execution expenses, shall be the net resulting from subtracting from the income perceived the expenditures made to carry out the divestiture of the assets or to carry out the administrative execution procedure that gave rise to the collection of execution expenses, as well as the expenditures referred to in the following paragraph.

Net income from divestiture of shares, assignment of rights, negotiations and decommissioning of parastatal entities are the resources effectively received by the Federal Government, once deducted expenditures made such as commissions paid to financial agents, contributions, administration, maintenance and sale expenses, fees of special commissioners who are not public servants in charge of said processes, as well as payments of applicable claims presented by acquirers or third parties, for hidden, tax or other liabilities, non-existent assets and matters in litigation and other expenditures analogous to all mentioned. With the exception of the provisions in the seventh paragraph of this article for the decommissioning processes of parastatal entities, the net income referred to in this paragraph shall be paid or concentrated, as corresponds, in the Treasury of the Federation and must be manifested both in the records of the Treasury itself and in the Federal Public Account.

The provisions in the preceding paragraph shall be applicable to the divestiture of shares and assignment of rights when they imply hiring of third parties to carry out such processes, which must be subject to the provisions of the Law on Acquisitions, Leases and Services of the Public Sector.

In addition to the concepts indicated in the third and fourth paragraphs of this article, to the income obtained from the divestiture of assets, including shares, from the divestiture and recovery of financial assets and from the assignment of rights, all of them property of the Federal Government, or of any transferring entity in terms of the Federal Law for the Administration and Divestiture of Public Sector Assets, as well as from the decommissioning of entities, a percentage may be deducted, for concept of indirect operating expenses, which may not be greater than 7 percent, in favor of the Institute to Return Stolen Property to the People, when said entity has been entrusted with the execution of said procedures. This percentage shall be authorized by the Governing Board of the cited entity, and shall be allocated to finance, together with the fiscal and patrimonial resources of the organization, the operations of this one. The provisions in this paragraph shall apply without prejudice to the provisions of articles 27, 89 and 93 of the Federal Law for the Administration and Divestiture of Public Sector Assets.

Remaining resources from completed entity decommissioning processes may be allocated to cover expenses and liabilities derived from deficit entity decommissioning processes, directly or through the Entity Decommissioning Fund, provided that there is a favorable opinion from the Intersecretarial Commission on Public Spending, Financing and Decommissioning, without it being necessary to concentrate them in the Treasury of the Federation. These resources must be identified by the liquidator, trustee or responsible party of the process in a specific subaccount.

Liabilities of decentralized organizations in the process of decommissioning that have the Federal Government as creditor, with the exception of those that have the character of fiscal credit, shall be extinguished by operation of law without need for any authorization, and the credits shall be cancelled from the public accounts.

Remaining resources from entity decommissioning processes that are in the Entity Decommissioning Fund, may remain allocated to it to face the expenses and liabilities of deficit entity decommissioning processes, prior opinion of the Intersecretarial Commission on Public Spending, Financing and Decommissioning. The transmission of assets and rights to the Entity Decommissioning Fund that, with the favorable opinion of said Commission, carry out the entities in the decommissioning process, to conclude the residual activities of the respective process, shall not be considered divestiture.

Regarding decommissioning processes of entities constituted or in which non-supported parastatal entities or other entities with own resources participate, the remaining resources that correspond to them from said processes shall enter their respective treasuries to face their expenses.

Available resources from agreements for assignment of rights and obligations signed, as part of the strategy for conclusion of entity decommissioning processes, between the Institute to Return Stolen Property to the People and the entities whose decommissioning processes concluded, may be used by this one, to defray expenditures related to compliance with its object, relative to the attention of assignments under its administration, when these are deficit. The foregoing, will be subject, to compliance with the guidelines issued for such effect, as well as to the authorization of the Governing Board of the Institute to Return Stolen Property to the People, prior approval of the competent collegiate bodies.

Income obtained from the sale of assets insured in favor of the Federal Government, including cash, as well as those obtained from currency conversion, whose administration and destination have been entrusted to the Institute to Return Stolen Property to the People, in terms of the Federal Law for the Administration and Divestiture of Public Sector Assets, shall be allocated to a fund in the terms of article 89 of the Federal Law for the Administration and Divestiture of Public Sector Assets, prior deduction of the concepts provided for in articles 90, 92 and 93 of the Federal Law for the Administration and Divestiture of Public Sector Assets. Resources concentrated in the Treasury of the Federation shall be considered revenues and shall be allocated to the purposes determined by the Social Cabinet of the Presidency of the Republic, in terms of the applicable provisions.

Income from cash, as well as those obtained from currency conversion and from the divestiture of assets, assets or companies made by the Institute to Return Stolen Property to the People, that have been declared abandoned by the competent instances, different from those indicated in the sixteenth paragraph of this article and that are concentrated in the Treasury of the Federation, shall be considered revenues and shall be allocated to the purposes determined by the Social Cabinet of the Presidency of the Republic, in terms of the applicable provisions. The foregoing without prejudice to the provisions of articles 89, 92 and 93 of the Federal Law for the Administration and Divestiture of Public Sector Assets.

Seized cash and income from the divestiture of seized assets and of their fruits, referred to in section I of article 1 of the Federal Law for the Administration and Divestiture of Public Sector Assets, once reparation to the victim is satisfied, and prior deduction of the corresponding indirect operating expenses, shall be delivered in equal parts, to the Judicial Power of the Federation, to the Attorney General's Office of the Republic, to the Executive Commission for Victim Attention for the payment of aids, assistance and integral reparation to victims, in terms of the General Victims Law and other applicable provisions, and to the financing of social programs according to the objectives established in the National Development Plan, or other priority policies, as determined by the Social Cabinet of the Presidency of the Republic.

Income that the Federation obtains in terms of article 71 of the General Victims Law, shall be allocated to the Executive Commission for Victim Attention in accordance with the indicated in the preceding paragraph.

Income from the divestiture made by the Institute to Return Stolen Property to the People of vehicles declared abandoned by the Secretariat of Infrastructure, Communications and Transport in guard and custody deposit in premises permitted by said dependency, shall be allocated in accordance with the established in article 89 of the Federal Law for the Administration and Divestiture of Public Sector Assets. From the remaining amount to the federal permission holders, debts generated shall be covered up to 30 percent of the remainders of the income and the rest shall be paid to the Treasury of the Federation. The provisions in this paragraph shall apply without prejudice to the provisions of article 93 of the Federal Law for the Administration and Divestiture of Public Sector Assets.

Article 14. The established in this Law shall apply to income that for any concept receive the entities of the Federal Public Administration parastatal that are subject to control in terms of the Federal Budget and Fiscal Responsibility Law, of its Regulation and of the Expenditure Budget of the Federation for the Fiscal Year 2024, among which are included in an enunciative manner the following:

I.

Mexican Social Security Institute.

II.

Institute of Security and Social Services for State Workers.

The entities referred to in this article must be registered in the Federal Taxpayer Registry and keep accounting in terms of the tax provisions, as well as present the informative declarations that correspond in terms of said provisions.

Article 15. During the 2024 fiscal year, taxpayers to whom fines are imposed for infractions derived from non-compliance with federal tax obligations other than payment obligations, among others, those related to the Federal Taxpayer Registry, with the presentation of declarations, requests or notices and with the obligation to keep accounting, as well as those to whom fines are imposed for not making provisional payments of a contribution, in accordance with the provisions of article 81, section IV of the Federal Fiscal Code, with the exception of those imposed for declaring fiscal losses in excess and those contemplated in article 85, section I of the cited Code, regardless of the fiscal year for which they correct their situation derived from the exercise of powers of

verification, they shall pay 50 percent of the fine that corresponds to them if they make said payment after the tax authorities initiate the exercise of their verification powers and until before the final report of the domiciliary visit is drawn up or the observation letter referred to in section IV of article 48 of the Federal Fiscal Code is notified, provided that, in addition to said fine, the omitted contributions and their accessories are paid, when applicable.

When taxpayers to whom fines are imposed for the infractions indicated in the previous paragraph correct their tax situation and pay the omitted contributions together with their accessories, if applicable, after the final report of the domiciliary visit is drawn up, the observation letter referred to in section IV of article 48 of the Federal Fiscal Code is notified or the provisional resolution referred to in article 53-B, first paragraph, section I of said Code is notified, but before the resolution that determines the amount of the omitted contributions or the definitive resolution referred to in said article 53-B is notified, taxpayers shall pay 60 percent of the fine that corresponds to them provided that the other requirements demanded in the previous paragraph are met.

Article 16. During fiscal year 2024, the following shall apply:

A.

In matters of tax incentives:

I.

A tax incentive is granted to persons who carry out business activities, who obtain in the fiscal year in which they acquire diesel or biodiesel and its mixtures, total annual income for income tax purposes less than 60 million pesos and who to determine their profit may deduct said fuels when they import or acquire them for their final consumption, provided that they are used exclusively as fuel in machinery in general, except vehicles, consisting of allowing the crediting of an amount equivalent to the special tax on production and services that persons who sell diesel or biodiesel and its mixtures in national territory have incurred for the sale of said fuels, in terms of article 2, section I, subsection D), numeral 1, sub-subsection c) or numeral 2, as corresponds to the type of fuel, of the Special Tax on Production and Services Law, as well as the crediting of the tax referred to in numeral 1, sub-subsection c) or numeral 2 cited, that they have paid in their importation. The incentive shall be applicable only when the requirements that through general rules establishes the Tax Administration Service are met. The incentive may not be applicable by legal entities that are considered related parties in accordance with article 179 of the Income Tax Law. For the purposes of this paragraph, income from the sale of fixed assets or fixed assets and land of their ownership that had been allocated to their activity shall not be considered within total income.

The incentive referred to in the previous paragraph shall also be applicable to marine vehicles provided that the requirements that through general rules establishes the Tax Administration Service are met.

Additionally, for the application of the incentive to biodiesel and its mixtures to proceed, the beneficiary must have the import petition or the corresponding fiscal receipt for the acquisition of biodiesel or its mixtures, in which the quantity of each of the fuels contained in the case of mixtures is recorded and in the case of the fiscal receipt of acquisition, it must also have the number of the import petition with which the importation of said fuel was carried out and must obtain from their supplier a copy of the import petition cited in the receipt. In case the mentioned data are not recorded in the import petition or in the fiscal receipt of acquisition or that in the latter case the copy of the import petition is not available, the application of the incentive to biodiesel and its mixtures shall not proceed.

II.

For the purposes of the provisions in the previous section, taxpayers shall adhere to the following:

The amount that may be credited shall be the one resulting from multiplying the rate of the special tax on production and services that corresponds according to article 2, section I, subsection D), numeral 1, sub-subsection c) or numeral 2 of the Special Tax on Production and Services Law, as corresponds to the type of fuel, with the adjustments that, if applicable, correspond, in force at the time the importation or acquisition of diesel or biodiesel and its mixtures was carried out, by the number of liters of diesel or of biodiesel and its mixtures imported or acquired.

In no case shall the refund of the amounts referred to in this numeral proceed.

Persons dedicated to agricultural or forestry activities who dedicate themselves exclusively to these activities according to the sixth paragraph of article 74 of the Income Tax Law, who use diesel or biodiesel and its mixtures in said activities, may credit an amount equivalent to the quantity resulting from multiplying the customs value of the import petition or the price recorded in the fiscal receipt of acquisition of diesel or of biodiesel and its mixtures at service stations, including value added tax, by the factor of 0.355, instead of applying the provisions in the previous numeral. For the determination of the incentive in the terms of this paragraph, the tax corresponding to article 2-A of the Special Tax on Production and Services Law, included within the indicated price, shall not be considered.

The crediting referred to in the previous section may be carried out against the income tax incurred in the fiscal year that the taxpayer has, corresponding to the same fiscal year in which the diesel or biodiesel and its mixtures are imported or acquired, using the official form that through general rules makes known the Tax Administration Service; in case of not doing so, the right to carry it out subsequently shall be lost.

III.

Legal entities that dedicate themselves exclusively to agricultural or forestry activities in the terms of the sixth paragraph of article 74 of the Income Tax Law, that import or acquire diesel or biodiesel and its mixtures for their final consumption in said agricultural or forestry activities included in section I of this section may request the refund of the amount of the special tax on production and services that they would have the right to credit in the terms of the preceding section II, instead of carrying out the crediting to which the same refers, provided that they comply with the provisions in this section.

Legal entities that comply with their tax obligations in the terms of articles 74 and 75 of Chapter VIII of Title II of the Income Tax Law, that may request the refund referred to in this section, shall be those whose income in the immediate previous fiscal year has not exceeded the equivalent to twenty times the annual value of the Unit of Measure and Update in force in the year 2023, for each of the partners or associates, without exceeding two hundred times the annual value of the Unit of Measure and Update in force in the year 2023. The amount of the refund may not be higher than 1,495.39 pesos monthly, for each of the partners or associates, without exceeding in its entirety 14,947.81 pesos monthly.

The Tax Administration Service shall issue the necessary rules to simplify the obtaining of the refund referred to in the previous paragraph.

The corresponding refund must be requested quarterly in the months of April, July and October of 2024 and January of 2025.

Persons referred to in the first paragraph of this section must keep a control record of consumption of diesel or of biodiesel and its mixtures, in which they record monthly the totality of diesel or of biodiesel and its mixtures that they use for their agricultural or forestry activities in the terms of section I of this article, in which it must be distinguished between the diesel or biodiesel and its mixtures that had been allocated for the purposes referred to in said section, from the diesel or biodiesel and its mixtures used for other purposes. This record must be available to tax authorities for the period that one is obliged to keep accounting in the terms of tax provisions.

The refund referred to in this section must be requested to the Tax Administration Service attaching the documentation provided for in this section, as well as that which said decentralized body determines through general rules.

The right for the refund of the special tax on production and services shall have a validity of one year counted from the date on which the importation or acquisition of diesel or of biodiesel and its mixtures was carried out complying with the requirements indicated in this section, understanding that whoever does not request their refund in a timely manner, shall lose the right to carry it out subsequently to said year.

The rights provided for in this section and in section II of this article shall not be applicable to taxpayers who use diesel or biodiesel and its mixtures in goods destined for the road transport of persons or goods through highways or roads.

IV.

A tax incentive is granted to taxpayers who import or acquire diesel or biodiesel and its mixtures for their final consumption and that is for automotive use in vehicles that are destined exclusively to public and private transport, of persons or cargo, as well as tourism, consisting of allowing the crediting of an amount equivalent to the special tax on production and services that persons who sell diesel or biodiesel and its mixtures in national territory have incurred for the sale of these fuels in terms of article 2, section I, subsection D), numeral 1, sub-subsection c) or numeral 2 of the Special Tax on Production and Services Law, as corresponds to the type of fuel, with the adjustments that if applicable correspond, as well as the crediting of the tax referred to in numeral 1, sub-subsection c) or numeral 2 cited, that they have paid in their importation.

For the purposes of the previous paragraph, the amount that may be credited shall be the one resulting from multiplying the rate of the special tax on production and services that corresponds according to the type of fuel, according to article 2, section I, subsection D), numeral 1, sub-subsection c) or numeral 2 of the Special Tax on Production and Services Law, with the adjustments that, if applicable, correspond, in force at the time the importation or acquisition of diesel or of biodiesel and its mixtures was carried out, by the number of liters imported or acquired.

The crediting referred to in this section may only be carried out against the income tax incurred in the fiscal year that the taxpayer has, corresponding to the same fiscal year in which the diesel or biodiesel and its mixtures are imported or acquired, using the official form that through general rules makes known the Tax Administration Service; in case of not doing so, the right to carry it out subsequently shall be lost.

For the crediting referred to in this section to proceed, the payment for the importation or acquisition of diesel or of biodiesel and its mixtures to distributors or service stations, must be carried out with: electronic wallet authorized by the Tax Administration Service; credit, debit or services card, issued in favor of the taxpayer who intends to make the crediting; with nominative check issued by the importer or acquirer for deposit to the account of the seller, or well, electronic transfer of funds from accounts opened in the name of the taxpayer in institutions that make up the financial system and the entities that for such effect authorizes the Bank of Mexico.

In no case may this benefit be used by taxpayers who provide predominantly their services to another legal entity resident in the country or abroad, that is considered a related party, according to article 179 of the Income Tax Law.

Additionally, for the application of the incentive to biodiesel and its mixtures to proceed, the beneficiary must have the import petition or with the fiscal receipt corresponding to the acquisition of biodiesel or its mixtures, in which the quantity of each of the fuels that is contained in the case of mixtures is recorded and in the case of the acquisition receipt, it must also have the number of the import petition with which the importation of said fuel was carried out and must obtain from their supplier a copy of the import petition cited in the receipt. In case that in the import petition or in the fiscal receipt of acquisition the mentioned data are not recorded or that in the latter case the copy of the import petition is not available, the application of the incentive to biodiesel and its mixtures shall not proceed.

The beneficiaries of the incentive provided for in this section must keep the controls and records that through general rules establishes the Tax Administration Service.

For the purposes of this section and section V of this section, private transport of persons or cargo is understood as that which taxpayers carry out with vehicles of their ownership or with vehicles that they have under lease, including financial lease, to transport own goods or their personnel, or goods or personnel, related to their economic activities, without thereby generating a charge.

V.

A tax incentive is granted to taxpayers who dedicate themselves exclusively to public and private land transport, of cargo or passengers, as well as tourism, that use the National Network of Toll Highways, who obtain in the fiscal year in which they make use of the toll road infrastructure, total annual income for income tax purposes less than 300 million pesos, consisting of allowing a crediting of expenses made in the payment of services for the use of the mentioned infrastructure up to 50 percent of the total expense incurred for this concept. The incentive shall be applicable only when the requirements that through general rules establishes the Tax Administration Service are met. The incentive may not be applicable by legal entities that are considered related parties in accordance with article 179 of the Income Tax Law. For the purposes of this paragraph, income from the sale of fixed assets or fixed assets and land of their ownership that had been allocated to their activity shall not be considered within total income.

The crediting referred to in this section may only be carried out against the income tax incurred in the fiscal year that the taxpayer has, corresponding to the same fiscal year in which the expenses referred to in this section are made, using the official form that through general rules makes known the Tax Administration Service; in case of not doing so, the right to carry it out subsequently shall be lost.

The Tax Administration Service is empowered to issue the general rules that determine the maximum percentages of crediting by highway segment and other provisions that it considers necessary for the correct application of the benefit contained in this section.

VI.

A tax incentive is granted to acquirers who use the fossil fuels referred to in article 2, section I, subsection H) of the Special Tax on Production and Services Law, in their productive processes for the elaboration of other goods and that in their productive process are not destined for combustion.

The tax incentive indicated in this section shall be equal to the amount resulting from multiplying the rate of the special tax on production and services that corresponds, by the quantity of fuel consumed in a month, that has not been subjected to a combustion process.

The amount resulting according to the indicated in the previous paragraph may only be credited against the income tax incurred in the fiscal year that the taxpayer has, corresponding to the same fiscal year in which the fuels referred to in this section are acquired, using the official form that through general rules makes known the Tax Administration Service; in case of not doing so, the right to carry it out subsequently shall be lost.

The Tax Administration Service is empowered to issue the general rules that determine the maximum percentages of utilization of fuel not subjected to a combustion process by types of industry, with respect to the liters or tons, as corresponds to the type of fuel in question, acquired in a calendar month, as well as the other provisions that it considers necessary for the correct application of this tax incentive.

VII.

A tax incentive is granted to taxpayers holders of mining concessions and assignments whose total annual gross income from sale or alienation of minerals and substances referred to in the Mining Law, are less than 50 million pesos, consisting of allowing the crediting of the special right on mining referred to in article 268 of the Federal Rights Law that they have paid in the fiscal year in question.

The crediting referred to in this section, may only be carried out against the income tax that mining concessionaires or assignees have at their charge, corresponding to the same fiscal year in which the incentive has been determined.

The Tax Administration Service may issue the necessary general provisions for the correct and due application of this section.

VIII.

A tax incentive is granted to individuals and legal entities resident in Mexico who sell books, newspapers and magazines, whose total income in the immediate previous fiscal year has not exceeded the amount of 6 million pesos, and that said income obtained in the fiscal year from the sale of books, newspapers and magazines represents at least 90 percent of the total income of the taxpayer in the fiscal year in question.

The incentive referred to in the previous paragraph consists of an additional deduction for income tax purposes, for an amount equivalent to 8 percent of the cost of books, newspapers and magazines that the taxpayer acquires.

Individuals and legal entities shall not accumulate the amount of the tax incentive to which this section refers, for the purposes of the Income Tax Law.

Beneficiaries of tax incentives provided for in sections I, IV, V, VI and VII of this section shall be obliged to provide the information that tax authorities require within the period that for such effect they indicate.

The benefits granted in sections I, II and III of this section may not be accumulative with any other tax incentive established in this Law.

The incentives established in sections IV and V of this section may be accumulative with each other, but not with the other incentives established in this Law.

The tax incentives granted in this section are conditioned on the beneficiaries of the same complying with the requirements that for each of them is established in this Law.

Beneficiaries of tax incentives provided for in sections I to VII of this section, shall consider as accumulative income for income tax purposes the tax incentives referred to in the mentioned sections at the moment they effectively credit them.

B.

In matters of exemptions:

The payment of the customs processing fee incurred by the importation of natural gas is exempted, in the terms of article 49 of the Federal Rights Law.

The Tax Administration Service is empowered to issue the general rules that are necessary for the application of the content provided for in this article.

Article 17. Provisions that contain exemptions, total or partial, or consider persons as non-subjects of federal contributions, grant preferential or differential treatments in matters of income and federal contributions, different from those established in this Law, in the Federal Fiscal Code, in the Hydrocarbons Revenue Law, legal regulations referring to state productive enterprises, federal decentralized bodies that provide social security services, presidential decrees, international treaties and the laws that establish said contributions, as well as their regulations, are repealed.

The provisions in the previous paragraph shall also be applicable when the provisions that contain exemptions, total or partial, or consider persons as non-subjects of federal contributions, grant preferential or differential treatments in matters of income and federal contributions, are contained in legal norms that have as object the creation or the bases of organization or functioning of public entities or state participation companies, whatever their nature.

Provisions that establish that income obtained by dependencies or bodies for concepts of fees, products or levies, have a specific destination, different from those contained in the Federal Fiscal Code, in this Law and in other tax laws, are repealed.

Provisions contained in laws of non-tax nature that establish that income obtained by dependencies or bodies, including their decentralized administrative bodies, or entities, for concepts of fees, products or levies, and income of any other nature, shall be considered as excess income in the fiscal year in which they are generated, are repealed.

Article 18. Accumulated income obtained in excess to those provided for in the calendar that publishes the Secretariat of Finance and Public Credit of the income contemplated in article 1 of this

Law, the Legislative and Judicial Branches of the Federation, the administrative tribunals, the autonomous bodies by constitutional provision, the dependencies of the Federal Executive and their decentralized administrative bodies, as well as the entities, shall be applied in terms of the Federal Budget and Fiscal Responsibility Law and its Regulations, without prejudice to the provisions of Article 12 of this Law.

To determine the excess income of the generating unit of the dependencies referred to in the first paragraph of this Article, the positive difference resulting from subtracting the estimated accumulated income of the dependency in the Federal Revenue Law from the accumulated remittances made by said dependency to the Treasury of the Federation, in the corresponding period, shall be considered.

The generating unit of the income of the dependency is understood to be each of its establishments in which the use, enjoyment, exploitation or benefit of goods or the service for which the fee or product is charged, as the case may be, is granted or provided, in an autonomous and integral manner.

The Secretariat of Finance and Public Credit is empowered to, in terms of the Federal Budget and Fiscal Responsibility Law and its Regulations, issue rulings and receive notifications, of excess income generated by the dependencies, their decentralized administrative bodies and entities.

Article 19. The excess income referred to in the previous Article, shall be classified as follows:

I.

Income inherent to the functions of the dependency or entity, which are generated in excess of those contained in the income calendar referred to in this Law or, as the case may be, those provided for in the budgets of the entities, due to activities related directly to the recurrent functions of the institution.

II.

Income not inherent to the functions of the dependency or entity, which are obtained in excess of those contained in the income calendar referred to in this Law or, as the case may be, those provided for in the budgets of the entities, due to activities that do not bear a direct relationship with the recurrent functions of the institution.

III.

Income of an exceptional nature, which are obtained in excess of those contained in the income calendar referred to in this Law or, as the case may be, those provided for in the budgets of the entities, due to activities of an exceptional nature that do not bear a direct relationship with the attributes of the dependency or entity, such as the recovery of insurance, monetary donations and the alienation of movable property.

IV.

Income of the Legislative and Judicial Branches of the Federation, as well as of the administrative tribunals and autonomous constitutional bodies. The fees for infractions to the Federal Economic Competition Law and to the Federal Telecommunications and Broadcasting Law are not included in this section, nor those for concept of fees and charges for the use, enjoyment, exploitation or benefit of the radioelectric spectrum and the services linked to it, which shall be subject to the provisions of Article 12, Section I, of this Law.

The Secretariat of Finance and Public Credit shall have the power to fix or modify in a list the classification of the income referred to in Sections I, II and III of this Article. Said list shall be made known to the dependencies and entities no later than the last business day of January 2024 and during said fiscal year, as they are modified.

The income referred to in Section III of this Article shall be applied in terms of the provisions in Section II and penultimate paragraph of Article 19 of the Federal Budget and Fiscal Responsibility Law.

Article 20. The exemptions relative to taxes on real estate provided for in federal laws in favor of decentralized organisms on local contributions are rendered without effect, except with respect to property owned by said organisms that are considered part of the public domain of the Federation.

Article 21. During the 2024 fiscal year the annual withholding rate referred to in Articles 54 and 135 of the Income Tax Law shall be 0.50 percent. The methodology to calculate said rate is as follows:

I.

The weighted average yield rate of public securities was determined for the period from August 2020 to July 2023, as follows:

a)

The monthly average rates per instrument, of the public securities published by the Bank of Mexico were taken.

b)

The monthly weighting factor per instrument was determined, dividing the monthly auctions of each instrument by the total of the auctions of all public securities carried out in the month.

c)

To calculate the monthly weighted rate per instrument, the monthly average rate of each instrument was multiplied by its respective monthly weighting factor, determined according to the previous subsection.

d)

To determine the monthly weighted rate of public securities, the monthly weighted rate for each instrument was added.

e)

The weighted average yield rate of public securities corresponding to the period from August 2020 to July 2023 was determined with the simple average of the monthly weighted rates determined according to the previous subsection of the mentioned period.

II.

The monthly weighted average rates of private securities per instrument published by the Bank of Mexico were taken and the simple average of said values corresponding to the period from August 2020 to July 2023 was determined.

III.

A weighted factor of the public and private instruments was determined based on the average balance in circulation of the public and private securities corresponding to the period from August 2020 to July 2023 published by the Bank of Mexico.

IV.

To obtain the weighted rate of public and private instruments, the weighted average rates of public and private securities, determined according to Sections I and II of this Article, were multiplied by their respective weighting factor, determined according to the previous Section, and subsequently said weighted values were added.

V.

From the value obtained according to the previous Section, the average value of the interannual monthly inflation of the general index corresponding to each of the months of the period from August 2020 to July 2023 of the National Consumer Price Index, published by the National Institute of Statistics and Geography, was subtracted.

VI.

The annual withholding rate is the result of multiplying the value obtained according to Section V of this Article by the rate corresponding to the last bracket of the tariff of Article 152 of the Income Tax Law.

Article 22. For the purposes of the provisions in Article 39 of the Hydrocarbons Revenue Law, the Assignees shall pay the fee for shared utility applying the rate of 30 percent in substitution of the rate provided for in said Article 39.

Article 23. For the effects of the income tax, the following shall apply:

I.

Individuals who have their home in the areas affected by the earthquakes that occurred in Mexico on September 7 and 19, 2017, who pay taxes in terms of Title IV of the Income Tax Law, shall not consider as cumulative income for the purposes of said Law, the income from economic or monetary support that they receive from legal entities or trusts authorized to receive donations deductible from income tax, provided that said economic or monetary support is destined for the reconstruction or repair of their home.

For the purposes of the previous paragraph, the affected areas are considered to be the municipalities of the States affected by the earthquakes that occurred on September 7 and 19, 2017, that are listed in the corresponding natural disaster declarations, published in the Official Gazette of the Federation.

II.

For the effects of Articles 82, Section IV of the Income Tax Law and 138 of its Regulations, it is considered that civil organizations and trusts authorized to receive deductible donations in terms of said Law, comply with the social object authorized for these effects, when they grant donations to civil organizations or trusts that do not have authorization to receive donations in accordance with the Income Tax Law and whose exclusive object is to carry out rescue and reconstruction work in cases of natural disasters, provided that the following requirements are met:

a)

In the case of civil organizations and trusts authorized to receive donations, the following must be complied with:

Have valid authorization to receive donations for at least the 5 years prior to the moment the donation is made, and that during that period the corresponding authorization has not been revoked or not renewed.

Have obtained income in the immediate previous year of at least 5 million pesos.

Audit their financial statements.

Present a report regarding the donations that are granted to organizations or trusts that do not have the character of authorized donees that are dedicated to carrying out rescue and reconstruction work caused by natural disasters.

Not grant donations to political parties, unions, religious or government institutions.

Present a list with the name, denomination or corporate name and Federal Taxpayer Registry of the civil organizations or trusts that do not have the authorization to receive donations to which the donation was granted.

b)

In the case of the civil organizations and trusts that do not have authorization to receive donations, referred to in the first paragraph of this Section, they must comply with the following:

Be registered in the Federal Taxpayer Registry.

Prove that they have carried out disaster, emergency or contingency care operations for at least 3 years prior to the date of receipt of the donation.

Not have been an authorized donee whose authorization was revoked or not renewed.

Be located in one of the municipalities or in the territorial demarcations of Mexico City, of the areas affected by the natural disaster in question.

Present a report before the Tax Administration Service, in which the use and destination of the goods or resources received is detailed, including a list of the folios of the Digital Tax Receipts via Internet and the documentation with which they prove the realization of the operations that support said receipts.

Return the remainders of the resources received not used for the purpose for which they were granted to the authorized donee.

Make public the information of the donations received on their Internet page or, in case of not having one, on the page of the authorized donee.

The Tax Administration Service may issue rules of a general nature necessary for the due and correct application of this Section.

Chapter III

On Information, Transparency, Evaluation of Collection Efficiency, Audit and Debt

Article 24. For the purpose of helping to know the effects of fiscal policy on the income of the different groups of the population, the Secretariat of Finance and Public Credit must carry out an income-spending study based on the available statistical information that shows by income decile of families their contribution in the different taxes and fees they provide, as well as the public goods and services they receive with federal, state and municipal resources.

The realization of the study referred to in the previous paragraph shall be the responsibility of the Secretariat of Finance and Public Credit and must be delivered to the Finance and Public Credit Committees of the Chambers of Deputies and Senators, as well as to the Budget and Public Account Committee of the Chamber of Deputies, and published on the Internet page of said Secretariat, no later than June 30, 2024.

During the 2024 fiscal year, for the purposes of the presentation of the income-spending study referred to in Article 31 of the Tax Administration Service Law, said study must be presented no later than June 30 of said year.

Article 25. The tax stimuli and administrative facilities provided for in the Initiative of the Federal Revenue Law for the Fiscal Year 2025 shall be granted based on criteria of economic efficiency, non-discrimination, defined temporality and progressivity.

For the granting of tax stimuli, it must be taken into account whether the intended objectives could be achieved in a better way with spending policy. The costs to public finances of administrative facilities and tax stimuli shall be specified in the document called Revenue Waivers referred to in Section A of Article 26 of this Law.

Article 26. The Secretariat of Finance and Public Credit must publish on its Internet page and deliver to the Finance and Public Credit and Budget and Public Account Committees of the Chamber of Deputies, as well as to the Center for Public Finance Studies of said legislative body and to the Finance and Public Credit Committee of the Chamber of Senators the following:

A.

The document called Revenue Waivers, no later than June 30, 2024, which shall comprise the amounts that the federal treasury fails to collect for concepts of differentiated rates in the different taxes, exemptions, subsidies and tax credits, condonations, administrative facilities, tax stimuli, authorized deductions, treatments and special regimes established in the different laws that apply at the federal level in tax matters.

The document referred to in the previous paragraph, shall take as a basis the necessary statistical data that the Tax Administration Service is obliged to provide, according to the provisions in Article 22, Section III of the Tax Administration Service Law, and must contain the amounts referred to estimated for the 2025 fiscal year in the following terms:

I.

The estimated amount of resources that the federal treasury will fail to perceive in the exercise.

II.

The methodology used to carry out the estimation.

III.

The reference or legal support that supports the inclusion of each concept or item.

IV.

The sectors or activities specifically benefited by each concept, as the case may be.

V.

The social and economic benefits associated with each of the revenue waivers.

B.

A report of the legal entities and trusts authorized to receive deductible donations for the effects of the income tax, no later than September 30, 2024, in which the following information must be indicated, for each one:

I.

Income from donations received in cash from nationals.

II.

Income from donations received in cash from foreigners.

III.

Income from donations received in kind from nationals.

IV.

Income from donations received in kind from foreigners.

V.

Income obtained from leasing of goods.

VI.

Income obtained from dividends.

VII.

Income obtained from royalties.

VIII.

Income obtained from interest accrued in favor and exchange gain.

IX.

Other income.

X.

Disbursements made for salaries, wages and related expenses.

XI.

Disbursements made for contributions to the Retirement Savings System, to the National Housing Fund Institute for Workers, and old age pensions.

XII.

Disbursements made for quotas to the Mexican Social Security Institute.

XIII.

Administrative expenses.

XIV.

Operating expenses.

XV.

Total amount of net perceptions of each member of the Internal Governing Body or analogous directors.

The report must include the federal entities in which they are located, classifying them by type of donee in accordance with the concepts contained in Articles 79, 82 and 83 of the Income Tax Law and in its Regulations.

C.

For the generation of the report referred to in Section B of this Article, the information shall be obtained from that which the authorized donees are obliged to present in the declaration of legal entities for non-profit purposes corresponding to the 2023 fiscal year, referred to in the third paragraph of Article 86 of the Income Tax Law.

The information on administrative and operating expenses, as well as on the net perceptions of each member of the Internal Governing Body or analogous directors referred to in Section B of this Article, shall be obtained from the data reported no later than July 31, 2024, on the Internet page of the Tax Administration Service in the Transparency Section of Authorized Donees corresponding to the 2023 fiscal year, referred to in Article 82, Section VI of the Income Tax Law. Administrative and operating expenses shall be understood as follows:

I.

Administrative expenses: those related to remuneration to personnel, leasing of movable and immovable goods, telephone, electricity, stationery, maintenance and conservation, federal or local taxes and fees, as well as other contributions and apportions that in terms of the respective legal provisions the donee must cover provided they are carried out in direct relation to the offices or administrative activities, among others. Those that the donee must destine directly to comply with the proper purposes of its social object are not comprised.

II.

Operating expenses: those that the donee must destine directly to comply with the proper purposes of its social object.

The information referred to in Sections B and C of this Article, shall not be considered comprised within the prohibitions and restrictions established in Articles 69 of the Federal Fiscal Code and 2, Section VII of the Federal Taxpayer Rights Law.

Article 27. In the 2024 fiscal year, every initiative in fiscal matters, including those that are presented to cover the Federal Expenditure Budget for the 2025 Fiscal Year, must include in its statement of reasons the collection impact of each of the proposed measures. Likewise, in each of the explanations established in said statement of reasons the article of the ordinance in question in which the reforms would be carried out must be clearly included.

Every initiative in fiscal matters that the Federal Executive sends to the Congress of the Union shall observe the following:

I.

That legal certainty is granted to taxpayers.

II.

That the payment of contributions is simple and affordable.

III.

That the amount to be collected is greater than the cost of its collection and audit.

IV.

That the contributions are stable for public finances.

The previous aspects must be included in the statement of reasons of the initiative in question, which must be taken into account in the preparation of the rulings issued by the respective committees of the Congress of the Union. The Initiative of the Federal Revenue Law for the 2025 Fiscal Year shall include the estimates of the contributions contemplated in the tax laws.

The Initiative of the Federal Revenue Law for the 2025 Fiscal Year must specify the calculation memory of each of the income items provided for therein, as well as the projections of these incomes for the next 5 years. Calculation memory shall be understood as the procedures described in detail on how the calculations were performed, in order that they may be reviewed by the Chamber of Deputies.

Transitory Articles

First. This Law shall enter into force on January 1, 2024.

Second. The modifications to the Tariff of General Import and Export Taxes carried out by the Federal Executive referred to in the report that, in compliance with the provisions of the second paragraph of Article 131 of the Political Constitution of the United Mexican States, has been rendered by the Federal Executive itself to the Congress of the Union in the year 2023, are approved.

Third. For the effects of the Federal Revenue Law for the 2024 Fiscal Year, when in accordance with the Organic Law of the Federal Public Administration the denomination of any dependency or entity is modified or the existing ones disappear, it shall be understood that the income estimated for these in this Law shall correspond to the dependencies or entities whose denominations have changed or that absorb the powers of those that disappear, as corresponds.

Fourth. During the 2024 fiscal year the Compensation Fund of the Small Taxpayer Regime and of the Intermediates Regime created through the Fifth transitory article of the Federal Revenue Law for the 2014 Fiscal Year, published in the Official Gazette of the Federation on November 20, 2013 shall continue to be destined in the terms of said provision.

Fifth. During the 2024 fiscal year the references that in matters of administration, determination, liquidation, collection, recaudation and audit of the contributions are made to the National Water Commission in the Federal Duties Law, as well as in Articles 51 of the Fiscal Coordination Law and Thirteenth of the Transitory Provisions of the "Decree reforming and adding various provisions of the Fiscal Coordination Law and of the General Government Accounting Law", published in the Official Gazette of the Federation on December 9, 2013 and the provisions emanating from said ordinances shall be understood as also made to the Tax Administration Service.

Sixth. For the purposes of the provisions in Article 107, Section I of the Federal Budget and Fiscal Responsibility Law, the Secretariat of Finance and Public Credit must report in the Quarterly Reports the information on the excess income that, as the case may be, have been generated with respect to the income calendar derived from the Federal Revenue Law referred to in Article 23 of the Federal Budget and Fiscal Responsibility Law. In this report the comparison of the own income of the parastatal entities under direct budgetary control, of the productive enterprises of the State, as well as of the Federal Government shall be presented. In the case of the latter, the following shall be presented

corresponding to income from transfers of the Mexican Oil Fund for Stabilization and Development.

Seventh. Federative entities and municipalities that have availabilities of federal resources destined for a specific purpose provided by law, operating rules, agreements or legal instruments, corresponding to fiscal years prior to 2024, which have not been accrued and paid in terms of the applicable legal provisions, must concentrate them to the Treasury of the Federation, including the financial returns that they may have generated. The resources corresponding to the profits that are obtained, may be destined by the Ministry of Finance and Public Credit, in accordance with the terms established in the agreements that, for such effect, it signs with the federative entities that justify a financial imbalance that makes it impossible for them to comply with short-term payment obligations of operating expenditure or, where applicable, and subject to budget availability, may be destined to improve infrastructure in the same. Likewise, said resources may be destined to address natural disasters.

For the purposes of the above, the profits from the concentration of resources made by the federative entities and municipalities in terms of this transitory article, will not be considered late, so they do not cause damage to the public treasury nor will financial charges be covered, as long as said availabilities have been deposited in bank accounts of the federative entity and/or municipality.

Eighth. In the 2024 fiscal year, the Ministry of Finance and Public Credit through the Tax Administration Service must publish studies on tax evasion in Mexico. In the preparation of said studies, prestigious academic institutions in the country, foreign academic institutions, research centers, national or international organizations or institutions dedicated to research or that are specialists in the matter must participate. Their results must be made known to the Finance and Public Credit commissions of both Chambers of the Congress of the Union, no later than 35 days after the end of the 2024 fiscal year.

Ninth. The Institute for Social Security and Services for State Workers, during the 2024 fiscal year and in exercise of the powers conferred by article 22 of the Law of the Institute for Social Security and Services for State Workers, shall require the Ministry of Finance and Public Credit the payments corresponding to the non-compliance of obligations that the dependencies or entities of the municipalities or of the federative entities have, charged to the participations and federal transfers of the federative entities and the municipalities that correspond, in accordance with what is established in the last paragraph of article 9 of the Fiscal Coordination Law.

The Ministry of Finance and Public Credit shall determine the amount of the payments referred to in the previous paragraph charged to the participations and federal transfers, guaranteeing that the federative entities and municipalities have sufficient solvency.

The Institute for Social Security and Services for State Workers, in accordance with the models authorized by its governing body, may sign with the federative entities and, where applicable, the municipalities, dependencies and entities of the local governments that correspond, the agreements for the regularization of the debts they have with said Institute for concept of fees, contributions and discounts. The maximum term to cover the payments derived from said regularization will be 20 years.

Likewise, in addition to what is provided in article 22 of the Law of the Institute for Social Security and Services for State Workers, within the framework of the celebration of the aforementioned agreements, said Institute must grant discounts on the accessories generated to the owed contributions except in the case of accessories generated by the fees and contributions that must be deposited in the individual accounts of the workers. For this effect, they must adapt the voluntary incorporation agreements to the mandatory regime of the Law of the Institute for Social Security and Services for State Workers, to include in the same what is provided in the fourth paragraph of article 204 of said Law.

For the purposes of the previous paragraph, the Institute may accept as a source of payment real estate properties that will be considered as payment in kind for the total or partial extinction of debts other than the fees and contributions that must be deposited to the individual accounts of the workers. The Institute will determine if the properties referred to in this paragraph, are functional for the fulfillment of its object, ensuring that they are free of any lien or judicial process and that the amount of the debt is not greater than the value of the appraisal carried out by the Institute of Administration and Appraisals of National Assets.

In these cases, the federative entity, municipality, dependency or entity of the local government, as corresponds, must cover the liens and other costs of the respective operation, which will not compute for the calculation of the payment amount.

Tenth. In order to promote the sanitization of the credits owed for concept of worker-employer fees, constitutive capitals and their accessories, with the exception of the retirement, old age and old age insurance fees, by federative entities, municipalities and decentralized organizations that are excluded or not included in laws or decrees as subjects of insurance, the Mexican Social Security Institute is authorized during the 2024 fiscal year to sign payment agreements in installments for a maximum term of up to 6 years.

For this effect, the participations that correspond to be received by the federative entities and the municipalities, may be compensated in accordance with what is established in the last paragraph of article 9 of the Fiscal Coordination Law.

For the purposes of the previous paragraph, the Institute may accept as a source of payment real estate properties that will be considered as payment in kind for the total or partial extinction of debts. The Institute will determine if the properties referred to in this paragraph, are functional for the fulfillment of its object, ensuring that they are free of any lien or judicial process and that the amount of the debt is not greater than the value of the appraisal carried out by the Institute of Administration and Appraisals of National Assets.

In these cases, the federative entity, municipality, dependency or entity of the local government, as corresponds, must cover the liens and other costs of the respective operation, which will not compute for the calculation of the payment amount.

Eleventh. The responsible units of the trusts, mandates and analogous publics, in terms of the Federal Budget and Fiscal Responsibility Law and other applicable provisions, will be responsible at all times to continue with their obligation to verify that the trust or contributed resources are applied to the purposes or object of said instruments and that they are complied with, including during their extinction or termination process.

Twelfth. The responsible units of the trusts, mandates or analogous publics, must carry out the corresponding acts so that the fiduciary or mandatory institutions of the same, concentrate quarterly in the Treasury of the Federation, under the nature of profits, the interest generated by the federal public resources that are part of the trust patrimony or destined for the fulfillment of its object, and will be destined by the Ministry of Finance and Public Credit in terms of what is established in article 12, last paragraph of this Law.

Excepted from the concentration referred to in the previous paragraph, are those generated interests that imply the payment of operating expenses of said financial vehicles, or that by express provision of law, decree, provision of a general nature, or determination of the Ministry of Finance and Public Credit, must remain affected to their patrimony or destined to the corresponding object.

Thirteenth. The resources that the National Lottery obtains that must be concentrated in the Treasury of the Federation in terms of the applicable provisions, will be considered excess income by concept of products and may be destined by the Ministry of Finance and Public Credit to programs for public and social assistance, as well as to the budgetary programs determined by the Federal Executive.

Fourteenth. Health Services of the Mexican Social Security Institute for Welfare (IMSS-BIENESTAR) will instruct the fiduciary institution of the Health Fund for Welfare so that, during the first half of 2024, it concentrates in the Treasury of the Federation the surplus of the patrimony of the Trust referred to in article 77 bis 17 of the General Health Law, unless the Ministry of Finance and Public Credit authorizes that the aforementioned surplus remains for the fulfillment of the purposes of said fund.

For the purposes of the provisions of the previous paragraph, what is provided in the second paragraph of article 77 bis 29 of the General Health Law must be observed.

The resources corresponding to the profits that are obtained derived from the surplus that are concentrated to the Treasury of the Federation, may be destined prioritarily by the Ministry of Finance and Public Credit for the acquisition of vaccines and the associated operating expenses, for the strengthening of programs and actions in health matters, as well as to programs and projects that contribute to the welfare of the population.

Fifteenth. During the 2024 fiscal year, for purposes of article 21 Bis, section VIII, subsection b) of the Federal Budget and Fiscal Responsibility Law, referring to the return of resources that the federative entities must make to the Stabilization Fund of the Income of the Federative Entities, the Ministry of Finance and Public Credit will compensate said return in installments against the federal participations of the federative entity in question, without any additional financial charge, within the term of six months counted from the day following that in which the amount to be returned is communicated to the federative entity.

Sixteenth. The federative entities and municipalities, that as of September 29, 2021, have maintained federal public resources corresponding to the 2021 fiscal year that must be returned to the Federation, in deposit in an account corresponding to a multiple banking institution whose authorization to organize and operate as such has been revoked as of said date, must concentrate them to the Treasury of the Federation, no later than December 31, 2024, including the financial returns that they may have generated.

For the purposes of the above, the profits from the concentration of the resources made by the federative entities and municipalities in terms of this transitory article, will not be considered late, so they do not cause damage to the public treasury nor will financial charges be covered.

The profits referred to in this transitory article will be destined in accordance with what is established in transitory article Seventh of this Law.

Seventeenth. The federative entities may increase their spending cap on personal services for purposes of what is established in articles 10, section I, and 13, section V of the Financial Discipline Law for Federative Entities and Municipalities, based on the income records that they make, regarding the resources destined to cover the salary and economic measures corresponding to the Fund for Contributions for the Educational Payroll and Operating Expenditure, referred to in articles 26-A, section VIII, and 49, second paragraph, final part of the Fiscal Coordination Law.

Eighteenth. For purposes of section III of article 45 of the Fiscal Coordination Law, the federal contributions charged to the Fund for Contributions for Public Security of the States and the Federal District, may also be destined for the acquisition of radiocommunication equipment, vehicles and land equipment for all public security institutions of the federative entities and municipalities.

The federative entities may destined the net resources that are obtained from the mechanisms referred to in article 52, first paragraph of the Fiscal Coordination Law for the acquisition of the equipment and vehicles indicated in the previous paragraph that all public security institutions of the federative entities and municipalities require, for the execution of public and national security programs, in terms of the respective agreements.

The Executive Secretariat of the National Public Security System, in coordination with the competent instances of the federative entities, will carry out the necessary actions to comply with this transitory article.

Nineteenth. The resources of the Fund for Contributions for Public Security of the States and the Federal District, whose destination is the acquisition of armament and ammunition, will be considered accrued in the exercise in which the corresponding requirement is made to the Ministry of National Defense, as long as they make the respective payment before March 31 of the following year, without prejudice to the moment of the material delivery of said goods.

Twentieth. The operating expenses of the Fund for Contributions for Health Services that, in accordance with the communication issued by the Federation, the federative entities receive to be destined or be associated to personal services, must be classified in the expenditure chapter corresponding to personal services.

For purposes of what is established in articles 10, section I, last paragraph, and 13, section V of the Financial Discipline Law for Federative Entities and Municipalities, the spending cap on personal services of the respective federative entity may be increased as long as it derives from the classification of the tagged federal resources referred to in the previous paragraph.

The provision provided in this transitory article will also be applicable for the resources of the Fund for Contributions for Health Services that are delivered to the Health Fund for Welfare, in cases where the federative entities concur with Health Services of the Mexican Social Security Institute for Welfare (IMSS-BIENESTAR) for the free provision of health services, medicines and other associated inputs for people without social security, in terms of what is indicated in Title Third Bis of the General Health Law.

Twenty-First. The federative entities referred to in the "Decree by which the regularization of used vehicles of foreign origin is promoted", published in the Federal Official Gazette on December 29, 2022, and its subsequent modifications, will deliver to their municipalities, in terms of the specific provisions issued by the Ministry of Finance and Public Credit, the federal subsidies derived from the income that is obtained by the profits that have been generated in the 2023 fiscal year, in terms of what is provided by article 9 of the cited Decree. Said resources may be committed, accrued and paid by the municipalities during the 2024 fiscal year.

The resources that the municipalities receive in accordance with the previous paragraph, that have not been committed, accrued and paid during the 2024 fiscal year, must be concentrated in the Treasury of the Federation including the financial returns that they may have generated, in accordance with what is established in the Federal Revenue Law of the corresponding fiscal year, within the 15 natural days following the end of the cited fiscal year.

During the first bimester of the 2024 fiscal year, the Ministry of Finance and Public Credit may agree, as well as deliver to the respective federative entities, through the mechanism of Debts of Previous Fiscal Years, the federal subsidies that correspond to the municipalities and that derive from the profits that have been generated in the 2023 fiscal year, in terms of the aforementioned Decree. In this case, the exercise and application of the resources will be subject to what is established in the first paragraph of this transitory article.

For purposes of what is established in the previous paragraph, the Secretariats of Economy and of Security and Citizen Protection, the Tax Administration Service and the National Customs Agency of Mexico, in the scope of their respective competencies, must coordinate so that, no later than January 20, 2024, information relative to the excess income that is obtained by the profits generated in the 2023 fiscal year is remitted to the Ministry of Finance and Public Credit, so that the Ministry of Finance and Public Credit, during the first bimester of 2024, makes the records of said excess income, of the budgetary resources and other corresponding accounting records for the 2023 fiscal year.

The income that may be generated, derived from the issuance of a Decree that allows continuing with the regularization of used vehicles of foreign origin during the 2024 fiscal year, will be concentrated in the Treasury of the Federation by concept of profits, and will be destined by the Ministry of Finance and Public Credit, in the terms that are established in said Decree.

The resources referred to in the previous paragraph will not be included in the participable federal collection provided in article 2 of the Fiscal Coordination Law and will have the character of excess income.

Twenty-Second. The Institute to Return to the People What Was Stolen, in its capacity as liquidator of the National Development Bank for Agriculture, Rural, Forestry and Fisheries, will concentrate in the Treasury of the Federation, under the nature of profits, the remaining resources that result at the conclusion of the liquidation process of the aforementioned entity, in terms of the applicable provisions.

The resources referred to in the previous paragraph will be destined by the Ministry of Finance and Public Credit to programs that allow complying with the objectives of the National Development Plan.

Twenty-Third. For purposes of what is established in the second paragraph of article 77 bis 15 of the General Health Law, in cases where the federative entities concur with Health Services of the Mexican Social Security Institute for Welfare (IMSS-BIENESTAR) to guarantee the provision of health services referred to in Title Third Bis of that Law, they must request the Ministry of Finance and Public Credit, in terms of the coordination agreements that are celebrated for such effect, the authorization of an advance of participations in federal income in their favor, corresponding to the fiscal year, for the amount that is established in said agreements.

The resources referred to in the previous paragraph will be contributed by the Ministry of Finance and Public Credit, on behalf and order of the corresponding federative entity, to the Health Fund for Welfare, in terms of what is established in the coordination agreements that for such effect are celebrated.

Twenty-Fourth. The surplus of the net profits that, where applicable, are obtained from the own income of the parastatal entities sectorized in the Secretariats of National Defense and of the Navy, will be concentrated in the Treasury of the Federation under the nature of products.

The resources referred to in the previous paragraph, will be destined by the Ministry of Finance and Public Credit in 75 percent to the Institute of Social Security for the Mexican Armed Forces and in 25 percent to the Institute for Social Security and Services for State Workers, for the strengthening of programs and actions in health, housing, education and social security matters.

Twenty-Fifth. For purposes of what is established in article 10, tenth paragraph of this Law, the Secretariats of National Defense and of the Navy must carry out the respective actions so that the federal public trusts are constituted, within the 60 business days following the publication of this Decree in the Federal Official Gazette.

Twenty-Sixth. The transfer operations of goods, rights and obligations that the state productive companies carry out in accordance with the terms for the reassignment of assets and contracts published in the Federal Official Gazette on November 25, 2019, to reorganize their subsidiary productive companies and affiliate companies, do not constitute an alienation for tax purposes, because it is an internal redistribution of an administrative nature that is an integral part of the creation and organization process of said companies and that must maintain the same legal effects granted to the original assignment of said assets.

Mexico City, October 25, 2023.- Rep. Marcela Guerra Castillo, President.- Sen. Ana Lilia Rivera Rivera, President.- Rep. Pedro Vázquez González, Secretary.- Sen. Verónica Noemí Camino Farjat, Secretary.- Signatures."

In compliance with the provisions of section I of Article 89 of the Political Constitution of the United Mexican States, and for its due publication and observance, I issue this Decree at the Residence of the Federal Executive Power, in Mexico City, on November 8, 2023.- Andrés Manuel López Obrador.- Signature.- The Secretary of Governance, Luisa María Alcalde Luján.- Signature.

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