Decree Reforming, Adding and Repealing Various Provisions of the Federal Rights Law

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Official Gazette: 13/11/2023

DECREE reforming, adding and repealing various provisions of the Federal Rights Law

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

ANDRÉS

result of the weighted average based on flow rate or of the geometric mean or of the

arithmetic average, as corresponds to the parameter.

e).

Monthly Average (PM): The value resulting from calculating the weighted average based

on flow rate, of the values resulting from the analysis of at least two composite samples

(Daily Average) collected in the same month. The flow rates that must

be considered for said weighted average shall be the result of the arithmetic

average of the flow rates of the simple samples that make up each of the

composite samples.

IV.

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a).

Sampling Method: The method that must be carried out when effecting the collection of

samples, as well as the terms and form of making them, are those indicated in the

Mexican Standard NMX-AA-003-1980 Wastewater-Sampling.

b). Reporting Frequency of sampling and analysis results: The sampling frequency

and analysis shall correspond to the population size in the case of municipal discharges, and

in the case of non-municipal discharges, to the pollutant load, as indicated

in the tables of municipal and non-municipal discharges, respectively.

Pollutant load is understood as the quantity of this expressed in units of

mass per unit of time, contributed in a wastewater discharge.

Table B. Municipal Discharges

Population Range	Sampling and Analysis Frequency	Reporting Frequency of Sampling and Analysis Results
Greater than 50,000 inhabitants	Monthly	Quarterly
Equal to or less than 50,000 inhabitants	Quarterly	Quarterly

Table C. Non-Municipal Discharges

Chemical Oxygen Demand Tons/day	Total Organic Carbon* Tons/day	Total Suspended Solids Tons/day	Sampling and Analysis Frequency	Reporting Frequency of Sampling and Analysis Results
Greater than 3.0	Greater than 0.75	Greater than 3.0	Monthly	Quarterly
Equal to or less than 3.0	Equal to or less than 0.75	Equal to or less than 3.0	Quarterly	Quarterly

The parameters to be considered in the sampling and analysis, as well as in the report of

results are those indicated in this chapter.

c).

Calculation of Values: In the report of results of sampling and analysis of the parameter

or parameters required, the value of the monthly average must be considered according

to the definition given in this procedure, as well as the business days of activity or

normal production.

The sampling and analysis of the parameter or parameters required in the frequency indicated

in the tables of municipal discharges and non-municipal discharges, must consider:

1.- to 3.-

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d).

Test Method: For the collection of samples and the determination of the values and

concentrations of the parameters established in this procedure, the test method indicated in this section and in the

Official Mexican Standards, Mexican standards and corresponding standards shall be

applied.

V.

For each discharge the taxpayer shall determine, according to the average of the samples

collected, the average concentration of pollutants in milligrams per liter, according to the

sampling procedure for discharges established in this article.

VI.

In case the clear water or first use supply water registers concentration of

any pollutant in Monthly Average, it may be subtracted from the concentration of the

discharge, with the exception of the parameters: temperature, pH, acute toxicity, true color,

escherichia coli, fecal enterococci and helminth eggs, provided that it is accredited

before the National Water Commission, through a water quality analysis carried out by

an accredited laboratory before the entity authorized by the Ministry of Economy and

approved by the National Water Commission in accordance with the rules of a general nature that for this effect issues the Tax Administration Service, through at least two

Daily Average analyses of water quality carried out, performed in terms of what

is provided in this article.

The reports of results of sampling and analysis of supply water referred to in the

previous paragraph carried out in the same month shall be valid for the reports of results of

sampling and analysis of wastewater carried out in the quarter to which the

cited month corresponds.

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VII.

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VIII.

The laboratories accredited before the entity authorized by the Ministry of Economy and

approved by the National Water Commission, shall report quarterly to said

Commission the results of the analyses carried out in that period to the taxpayers to

which this chapter refers, in accordance with the rules of a general nature that for this

effect issues the Tax Administration Service.

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Article 279.

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Population Range	Proportion of investment by the taxpayer
Equal to or greater than 500,000 inhabitants	100%
From 100,000 to 499,999 inhabitants	60%
From 15,000 to 99,999 inhabitants	30%
From 10,001 to 14,999 inhabitants	0%

The action program referred to in the previous paragraph, shall aim to improve the quality of wastewater

either through changes in productive processes or for the control or treatment of

discharges, in order not to exceed the permissible limits established in this Law, and maintain or improve the

quality of their wastewater discharges.

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Article 282.- ...

I.

The taxpayers whose wastewater discharge of the quarter does not exceed the limits

permissible established in the following tables or, as the case may be, in the conditions

particular of discharge that the National Water Commission issues according to the declaratory

of classification of the body of the corresponding national waters, published in the

Official Gazette of the Federation referred to in article 87 of the National Waters Law.

Table PERMISSIBLE LIMITS

| Parameters () (milligrams per liter, except when specified) | Rivers, streams, canals, drains | | | Reservoirs, lakes and lagoons | | | Mexican marine zones | | | Soil | | | Green area irrigation | | | Infiltration and other irrigations | | | Karstic | | | | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | | | PM | PD | VI | PM | PD | VI | PM | PD | VI | PM | PD | VI | PM | PD | VI | PM | PD | VI | PM | PD | VI | | Temperature (°C) | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | | Greases and Oils | 15 | 18 | 21 | 15 | 18 | 21 | 15 | 18 | 21 | 15 | 18 | 21 | 15 | 18 | 21 | 15 | 18 | 21 | | Total Suspended Solids | 60 | 72 | 84 | 20 | 24 | 28 | 20 | 24 | 28 | 30 | 36 | 42 | 100 | 120 | 140 | 20 | 24 | 28 | | Chemical Oxygen Demand | 150 | 180 | 210 | 100 | 120 | 140 | 85 | 100 | 120 | 60 | 72 | 84 | 150 | 180 | 210 | 60 | 72 | 84 | | Total Organic Carbon | 38 | 45 | 53 | 25 | 30 | 35 | 21 | 25 | 30 | 15 | 18 | 21 | 38 | 45 | 53 | 15 | 18 | 21 | | Total Nitrogen | 25 | 30 | 35 | 15 | 25 | 30 | 25 | 30 | 35 | NA | NA | NA | NA | NA | NA | 15 | 25 | 30 | | Total Phosphorus | 15 | 18 | 21 | 5 | 10 | 15 | 15 | 18 | 21 | NA | NA | NA | NA | NA | NA | 5 | 10 | 15 | | Helminth Eggs (eggs/liters) | NA | NA | NA | NA | NA | NA | NA | NA | NA | 1 | | | | | | | | | | Escherichia coli (MPN/100 ml) | 250 | 500 | 600 | 250 | 500 | 600 | 250 | 500 | 600 | 250 | 500 | 600 | 250 | 500 | 600 | 50 | 100 | 200 | | Fecal Enterococci* (MPN/100 ml) | 250 | 400 | 500 | 250 | 400 | 500 | 250 | 400 | 500 | 250 | 400 | 500 | 250 | 400 | 500 | 50 | 100 | 200 | | pH (UpH) | 6-9 | | | | | | | | | | | | | | | | | | | True Color Wavelength | | | | | | | | | | | | | | | | | | | | Maximum spectral absorption coefficient | 436 nm | 7.0 m-1 | | 525 nm | 5.0 m-1 | | 620 nm | 3.0 m-1 | | | | | | | | | | | | Acute Toxicity (UT) | 2 at 15 minutes of exposure | | | | | | | | | | | | | | | | | |

NA: Not Applicable

PM: Monthly Average

PD: Daily Average

VI: Instantaneous Value

MPN: Most Probable Number

UpH: pH Units

UT: Toxicity Units

• If Chlorides are less than 1000 mg/L analyze and report COD.

• If Chlorides are greater than or equal to 1000 mg/L analyze and report TOC.

• If electrical conductivity is less than 3500 µS/cm analyze and report E. coli.

• If electrical conductivity is greater than or equal to 3500 µS/cm analyze and report Fecal Enterococci.

The determinations of Electrical Conductivity and Chlorides do not require accreditation and approval of the entity

corresponding.

Table PERMISSIBLE LIMITS FOR METALS AND CYANIDES

| Parameters (*) (milligrams per liter, except when specified) | Rivers, streams, canals, drains | | | Reservoirs, lakes and lagoons | | | Mexican marine zones | | | Soil | | | Green area irrigation | | | Infiltration and other irrigations | | | Karstic | | | | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | | | PM | PD | VI | PM | PD | VI | PM | PD | VI | PM | PD | VI | PM | PD | VI | PM | PD | VI | PM | PD | VI | | Arsenic | 0.2 | 0.3 | 0.4 | 0.1 | 0.15 | 0.2 | 0.2 | 0.3 | 0.4 | 0.2 | 0.3 | 0.4 | 0.1 | 0.15 | 0.2 | 0.1 | 0.15 | 0.2 | | Cadmium | 0.2 | 0.3 | 0.4 | 0.1 | 0.15 | 0.2 | 0.2 | 0.3 | 0.4 | 0.05 | 0.075 | 0.1 | 0.1 | 0.15 | 0.2 | 0.05 | 0.075 | 0.1 | | Cyanide | 1 | 2 | 3 | 1 | 1.5 | 2 | 2 | 2.50 | 3 | 2 | 2.5 | 3 | 1 | 1.50 | 2 | 1 | 1.5 | 2 | | Copper | 4 | 5 | 6 | 4 | 5 | 6 | 4 | 5 | 6 | 4 | 5 | 6 | 4 | 5 | 6 | 4 | 5 | 6 | | Chromium | 1 | 1.25 | 1.5 | 0.5 | 0.75 | 1 | 1 | 1.25 | 1.5 | 0.5 | 0.75 | 1 | 0.5 | 0.75 | 1 | 0.5 | 0.75 | 1 | | Mercury | 0.01 | 0.015 | 0.02 | 0.005 | 0.008 | 0.01 | 0.01 | 0.015 | 0.02 | 0.005 | 0.008 | 0.01 | 0.005 | 0.008 | 0.01 | 0.008 | 0.01 | | | Nickel | 2 | 3 | 4 | 2 | 3 | 4 | 2 | 3 | 4 | 2 | 3 | 4 | 2 | 3 | 4 | 2 | 3 | 4 | | Lead | 0.2 | 0.3 | 0.4 | 0.2 | 0.3 | 0.4 | 0.5 | 0.75 | 1 | 0.5 | 0.75 | 1 | 0.2 | 0.3 | 0.4 | 0.2 | 0.3 | 0.4 | | Zinc | 10 | 15 | 20 | 10 | 15 | 20 | 10 | 15 | 20 | 10 | 15 | 20 | 10 | 15 | 20 | 10 | 15 | 20 |

Parameters measured in total

P.M: Monthly Average

P.D: Daily Average

V.I: Instantaneous Value

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II.- to VIII.-

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Article 282-C. The taxpayer persons who have a wastewater treatment plant and

those who in their productive processes have carried out actions to improve the quality of their discharges

and these are of a quality equal to or superior to that established in the Official Mexican Standard

NOM-127-SSA1- 2021, Water for Use and Human Consumption. Permissible Limits of Water Quality, shall pay 70% of

the amount corresponding to the duty for use or exploitation of national waters referred to in

Chapter VIII, of Title Second of this Law. This benefit shall apply only to the exploitations

of national waters that generate the wastewater discharge, provided that the

taxpayer persons comply with the provisions of the National Waters Law, its Regulation

and this Law.

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Article 288. The persons who have access to the same are obliged to pay the duty for access to museums, monuments, sites and

archaeological zones owned by the Federation, according to the following fees:

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The payment of this duty must be made prior to entry to the museums, monuments, sites and

archaeological zones referred to in this article.

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The duty referred to in this article shall not be paid by persons over 60 years of age, under

13

years of age, retired, pensioned, with disabilities, teachers and students in active status, as well as interns or

dedicated to research who have permission from the National Institute of Anthropology and History, to

carry out studies related to the museums, monuments, sites and archaeological zones referred to in this article.

Likewise, national visitors and foreign residents in

Mexico who access the museums, monuments, sites and archaeological zones on Sundays shall be exempt from the payment of this duty.

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Persons who belong to indigenous communities located in municipalities bordering sites and

archaeological zones referred to in this article, shall not pay the duty for their access, provided that

they accredit their domicile in said municipalities with a valid official identification.

Tourist guide persons, in the exercise of their professional activity, duly accredited by the

Federal Ministry of Tourism, shall be exempt from the payment of the duty for access to museums,

monuments, sites and archaeological zones referred to in this article.

Transitory Articles

First. This Decree shall enter into force as of January 1, 2024, except:

I.

The modification to article 18-A of the Federal Duties Law, which shall enter into force as of

the day following its publication in the Official Gazette of the Federation.

Within 60 business days following the entry into force of the modification to article

18-A of the Federal Duties Law, the federal public trust indicated

in the same article must be constituted.

The expenditures generated due to the entry into force of the reform to the cited

article, shall be made chargeable to the budgets authorized to the responsible expenditure executors

of its application, so additional resources shall not be authorized for such

effects for the current fiscal year nor subsequent ones.

II.

The Second Transitory Article of the Decree reforming, adding and repealing various

provisions of the Federal Duties Law and of the General Tourism Law, published in the

Official Gazette of the Federation on May 3, 2023, which is repealed as of the day following

its publication in the Official Gazette of the Federation.

III.

The modification to article 49 of the Federal Duties Law, which shall enter into force as of

December 30, 2023.

IV.

The permissible limits corresponding to true color and acute toxicity (UT) provided

in the table contained in section I of article 282 of the Federal Duties Law, which

shall enter into force as of March 11, 2026.

Second. During the year 2024, in matters of duties the following provisions shall apply:

I.

The financial entities subject to the supervision of the National Banking and Securities

Commission referred to in article 29-D of the Federal Duties Law in force for the

fiscal year 2024, with the exception of multiple banking institutions, instead of

paying the duty for concept of inspection and vigilance referred to in the cited article

29-D, may pay the fee that in accordance with the provisions in force in the exercise

fiscal 2023 they had opted to pay for the referred fiscal year, plus 4.5% of said

fee. In no case may the duties to be paid for the fiscal year 2024 for concept of

inspection and vigilance, be lower than the minimum fee established for each sector

for the fiscal year 2024, according to what is provided in the own article 29-D.

The financial entities referred to in article 29-D, sections I, III, V, VI, VIII, IX, XI,

XIII, XV, XVIII and XIX of the Federal Duties Law that have been constituted in the exercise

fiscal 2023, may opt to pay the corresponding minimum fee for the exercise

fiscal 2024 according to the cited sections of article 29-D, instead of paying the duty for

concept of inspection and vigilance in terms of what is provided in such sections of the

referred Law.

Regarding brokerage houses, to determine the minimum fee corresponding to the

fiscal year 2024 for the effects of the option referred to in the previous paragraphs,

the minimum capital required to function as a brokerage house shall be considered as the

equivalent in national currency to three million investment units.

II.

The multiple banking institutions referred to in article 29-D, section IV of the

Federal Duties Law, instead of paying the duty for concept of inspection and vigilance to

which refers said section, may opt to pay the fee that in accordance with the

provisions in force in the fiscal year 2023 they had opted to pay for said

fiscal year, plus 10% of the result of the sum of subsections a) and b) of the own

section IV of the cited article 29-D. In no case may the duties to be paid be lower

than the minimum fee established for said sector for the fiscal year 2024, according to what

is provided in the mentioned section IV of article 29-D.

The financial entities referred to in the previous paragraph that have been constituted in the

fiscal year 2023, may opt to pay the minimum fee for the exercise

fiscal 2024 according to the cited section of the referred article 29-D, instead of paying the duty for

concept of inspection and vigilance in terms of what is provided in said section.

III.

The stock exchanges referred to in article 29-E, section III of the Federal Duties

Law in force for the fiscal year 2024, instead of paying the duty for concept of

inspection and vigilance referred to in the cited article 29-E, section III, may opt to

pay the amount equivalent in national currency resulting from multiplying 1% by its

shareholders' equity. In case of exercising the option referred to in this section, the stock

exchanges must adhere to what is provided by article 29-K, section II of the Federal Duties

Law.

IV.

When taxpayers exercise the option to pay the duties for concept of

inspection and vigilance in the terms provided in sections I, II and III of this article and

carry out the annual payment during the first quarter of the fiscal year 2024, the 5% discount established in section I of article 29-K of the Federal Duties Law shall not be

applicable to them.

V.

For the effects of what is provided in articles 244, 244-A, 244-B, 244-E, 244-E-1, 244-G,

244-H, 244-I and 244-J of the Federal Duties Law, the fees provided in said

provisions shall not be updated in accordance with the fourth paragraph of article 1o. of the

cited Law, during the fiscal year 2024.

The concessionaire persons of the frequency bands of the radio electric spectrum subject

to the payment of the duties mentioned in the previous paragraph, shall pay during the

fiscal year 2024, the corresponding current duties for the fiscal year 2023.

Third. The taxpayer persons who are obliged to pay the duty for the use or

exploitation of goods of the public domain of the Nation as receiving bodies of the discharges of

wastewater, referred to in Chapter XIV of Title II of the Federal Duties Law, who have

a current Program for Compliance with the Official Mexican Standard NOM-001-SEMARNAT-2021, of

conformity with the "Guidelines establishing the Administrative Provisions of a general nature for

the presentation of the programs for compliance established in the fourth transitory article of the

Official Mexican Standard NOM-001-SEMARNAT-2021, Which establishes the permissible limits of pollutants

in wastewater discharges in receiving bodies owned by the nation", published in the

Official Gazette of the Federation on December 5, 2022, which has as purpose to improve the quality of the

discharges of their wastewater, either through the modification of their facilities and/or processes

productive for the control or treatment of their discharges, in order not to exceed said limits, shall not be

obliged to pay the duty for the use or exploitation of goods of the public domain of the Nation as

receiving bodies of wastewater discharges, provided that they comply in addition to what

committed in the Program, with the limits and parameters established in the following Tables:

MAXIMUM PERMISSIBLE LIMITS FOR BASIC CONTAMINANTS

PARAMETERS (Milligrams per liter, except when specified)	RIVERS		RESERVOIRS NATURAL AND ARTIFICIAL			COASTAL WATERS			SOIL
	Agricultural irrigation use (A)	Urban public use (B)	Protection of aquatic life (C)	Agricultural irrigation use (B)	Urban public use (C)	Fishing exploitation, navigation and other uses (A)	Recreation (B)	Estuaries (B)	Agricultural irrigation use (A)	Natural wetlands (B)
	PM	PD	PM	PD	PM	PD	PM	PD	PM	PD	PM
Temperature °C (1)			N.A.	N.A.	40	40	40	40	40	40	40
Greases and Oils (2)	15	25	15	25	15	25	15	25	15	25	15
Floating Matter (3)	Absent	Absent	Absent	Absent	Absent	Absent	Absent	Absent	Absent	Absent	Absent
Sedimentable Solids (ml/l)	1	2	1	2	1	2	1	2	1	2	1
Total Suspended Solids	150	200	75	125	40	60	75	125	40	60	100
Biochemical Oxygen Demand 5	150	200	75	150	30	60	75	150	30	60	100
Total Nitrogen	40	60	40	60	15	25	40	60	15	25	N.A.
Total Phosphorus	20	30	20	30	5	10	20	30	5	10	N.A.

(1) Instantaneous

(2) Weighted Average Simple Sample

(3) Absent according to the Test Method defined in NMX-AA-006

PD= Daily Average

PM= Monthly Average

NA= Not applicable

(A), (B) and (C): Type of Receiving Body according to the Federal Duties Law

MAXIMUM PERMISSIBLE LIMITS FOR HEAVY METALS AND CYANIDES

PARAMETERS (*) (milligrams per liter, except when specified)	RIVERS		RESERVOIRS NATURAL AND ARTIFICIAL			COASTAL WATERS			SOIL
	Agricultural irrigation use (A)	Urban public use (B)	Protection of aquatic life (C)	Agricultural irrigation use (B)	Urban public use (C)	Fishing exploitation, navigation and other uses (A)	Recreation (B)	Estuaries (B)	Agricultural irrigation use (A)	Natural Wetlands (B)
	PM	PD	PM	PD	PM	PD	PM	PD	PM	PD	PM
Arsenic	0.2	0.4	0.1	0.2	0.1	0.2	0.2	0.4	0.1	0.2	0.1
Cadmium	0.2	0.4	0.1	0.2	0.1	0.2	0.2	0.4	0.1	0.2	0.1
Cyanide	2.0	3.0	1.0	2.0	1.0	2.0	2.0	3.0	1.0	2.0	2.0
Copper	4.0	6.0	4.0	6.0	4.0	6.0	4.0	6.0	4	6.0	4
Chromium	1	1.5	0.5	1.0	0.5	1.0	1	1.5	0.5	1.0	0.5
Mercury	0.01	0.02	0.005	0.01	0.005	0.01	0.01	0.02	0.005	0.01	0.01
Nickel	2	4	2	4	2	4	2	4	2	4	2
Lead	0.5	1	0.2	0.4	0.2	0.4	0.5	1	0.2	0.4	0.2
Zinc	10	20	10	20	10	20	10	20	10	20	10

(*) Measured in total.

PD= Daily Average

PM= Monthly Average

NA= Not Applicable

(A), (B) and (C): Type of Receiving Body according to the Federal Duties Law

For such effects, the taxpayer persons shall measure the volume at each discharge point that

they have registered in the Compliance Program referred to in the first paragraph of this article, in

terms of article 277-A of the Federal Duties Law and attach to the declaration of the quarter

respective the report issued by a laboratory accredited before the entity authorized by the Ministry of

Economy and approved by the National Water Commission, in accordance with article 278-B of the referred

Law, where it is accredited that the quality of the discharge is carried out in terms of the maximum limits

permissible of the tables in reference.

In case of non-compliance with the commitments established in the Compliance Program

corresponding in terms of the Guidelines referred to in the first paragraph of this Transitional Article, the

taxpayers will be obliged to make the payment of duties for the use and exploitation

of goods of the public domain of the Nation as receiving bodies for wastewater discharges, to

which Chapter XIV of Title II of the Federal Duties Law refers, with the updates and surcharges

corresponding, generated from the date on which the fiscal benefit referred to in this

article was applied.

Fourth. For the purposes of what is established in article 220-A 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 following 60 business days after the entry into force of the aforementioned article.

Mexico City, as of October 25, 2023.- Deputy Marcela Guerra Castillo, President.- Senator Ana Lilia

Rivera Rivera, President.- Deputy Nayeli Arlen Fernández Cruz, Secretary.- Senator 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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