General Organization Manual of the Tax Administration Service — SHCP — MX

Official Gazette of the Federation: 01/02/2024

GENERAL ORGANIZATION MANUAL of the Tax Administration Service

In the margin, a seal with the National Shield, stating: United Mexican States.- TREASURY.- Secretariat of Finance and Public Credit.- Tax Administration Service.

General Organization Manual of the Tax Administration Service

2024

ANTONIO MARTINEZ DAGNINO, Head of the Tax Administration Service, in compliance with the provisions of articles 17 and 19 of the Organic Law of the Federal Public Administration, and 14, section IV of the Law of the Tax Administration Service, prior approval of the Governing Board of said decentralized administrative body, I have seen fit to issue the following

GENERAL ORGANIZATION MANUAL OF THE TAX ADMINISTRATION SERVICE

Content

Introduction

Historical Background

II.

Legal-Administrative Framework

III.

Attributes

IV.

Mission and Vision

Organizational Chart

VI.

Organic Structure

VI.1.

Generic Functions of the General Administrations

VI.2.

Generic Functions of the Central Administrations and Coordinations

VI.3.

Generic Functions of the Decentralized Administrations

VI.4.

Generic Functions of the Subadministrations

VII.

Objectives and Functions

Transitory Provisions

Introduction

The Tax Administration Service, decentralized administrative body of the Secretariat of Finance and Public Credit, based on articles 19 of the Organic Law of the Federal Public Administration; 14, section IV of the Law of the Tax Administration Service, and 12, section XI of its Internal Regulations, has integrated this General Organization Manual, in order to make known the structure and functions through which the actions that correspond to it shall be carried out, to achieve the adequate application of fiscal policy that favorably impacts the financing of public expenditure.

Consultation of this Manual allows officials and employees of this decentralized administrative body to know precisely the general and particular context of their functions, as well as allowing other institutions and citizens in general to identify the administrative units to which they can address for the attention of their matters.

The content of this document considers the evolution of the Tax Administration Service; the legal bases that support it and the provisions that regulate its operation; the attributes conferred by its own Law; its organic structure, as well as the objectives and functions of each of the administrative units that make it up in accordance with its Internal Regulations.

Likewise, in consistency with the National Development Plan 2019-2024 and the Strategic Plan of the Tax Administration Service, the main guiding axes of this decentralized administrative body are directed to rigorously combat tax evasion, in that sense, it is necessary to strengthen tax auditing and the exchange of international information, as well as improve attention to the taxpayer in order to simplify the different services provided within said body; at the same time it seeks to increase collection efficiency and work constantly in the combat against corruption, the elimination of sumptuous expenses and waste of resources.

Thus, the functions contained in this Manual are circumscribed to the framework of conduct of the decentralized administrative body itself and to that of ethics of the Federal Public Administration, to guarantee that the performance of its officials is in accordance with the institutional values of honesty, respect, responsibility and commitment.

I. Historical Background

On December 15, 1995, the Law of the Tax Administration Service was published in the Official Gazette of the Federation, order through which the decentralized administrative body called Tax Administration Service was created.

With the purpose of laying the organic-functional bases to give rise to the integration of the Tax Administration Service, in March 1996 a new basic organic structure of the Secretariat of Finance and Public Credit was authorized and registered, carrying out within the scope of the Undersecretariat of Revenue, the change of denominations of the General Administration of Intervention, Development and Evaluation to General Administration of Information, Development and Evaluation and of the General Directorate of Revenue Policy and International Fiscal Affairs to General Directorate of Revenue Policy, as well as the creation of the general directorates of Intervention and of International Fiscal Affairs.

On July 1, 1997, the Tax Administration Service began its functions and its Internal Regulations were published in the Official Gazette of the Federation on June 30 of that same year, this decentralized administrative body replaced in its functions the Undersecretariat of Revenue, from which the General Directorate of Revenue Policy was eliminated; the General Administration of Information, Development and Evaluation and the General Coordination of Administration, and the Presidency of the own body was created, the Technical Secretariat of the Commission of the Career Fiscal Service, the General Directorate of Tax Planning, the General Directorate of Information Technology, the Social Communication Unit and the General Coordination of Resources, as well as the Regional and Local Coordinations of Resources. It should be mentioned that the National Institute of Fiscal Training was also integrated into this body.

With the previous changes, the basic organic structure of the Tax Administration Service was constituted as follows:

Presidency of the Tax Administration Service; Social Communication Unit; Technical Secretariat of the Commission of the Career Fiscal Service; General Directorate of Intervention; General Directorate of Tax Planning; General Directorate of International Fiscal Affairs; General Directorate of Coordination with Federal Entities; General Directorate of Information Technology; General Administration of Collection; General Administration of Federal Tax Audit; General Legal Administration of Revenue; General Administration of Customs; General Coordination of Resources, as well as the Regional and Local Administrations of the general administrations of Collection, Federal Tax Audit, Legal of Revenue and Customs, and the Regional and Local Coordinations of Resources dependent on the General Coordination of Resources.

The operational and functional dynamics of the Tax Administration Service motivated the need to reassign the powers in matters of revenue policy that were conferred in its Internal Regulations, in order to maintain consistency with the treasury, economic and social policy of the country. With such measure, this decentralized administrative body suffered a reduction in its basic organic structure, so the following changes were made:

The General Directorate of Intervention disappeared, carrying out the redistribution of its resources to the Internal Comptroller in the Tax Administration Service, and the resources and functions of the General Directorates of Coordination with Federal Entities; International Fiscal Affairs, and Tax Planning were transferred to the Secretariat of Finance and Public Credit, to integrate them into the organic structure that would form the new Undersecretariat of Revenue.

The formalization of the changes indicated in the preceding paragraph was established in the decrees published in the Official Gazette of the Federation on June 10, 1998, which reformed the Internal Regulations of the Tax Administration Service and the Internal Regulations of the Secretariat of Finance and Public Credit.

In this way, the basic organic structure of the Tax Administration Service was constituted as follows:

Presidency of the Tax Administration Service, Technical Secretariat of the Commission of the Career Fiscal Service, Internal Comptroller, Social Communication Unit, General Directorate of Information Technology, General Administration of Collection, General Administration of Federal Tax Audit, General Legal Administration of Revenue, General Administration of Customs and General Coordination of Resources.

In order to observe and ensure the correct and timely application of fiscal and customs legislation, as well as promote efficiency in tax administration and voluntary compliance by the taxpayer of the obligations derived from that legislation, on December 3, 1999 a new Internal Regulations of the Tax Administration Service was published where the organic structure had the following changes:

The Social Communication Unit and the regional administrations of Collection, of Fiscal Audit, Legal of Revenue and of Customs disappeared, as well as the Regional Coordinations of Resources, and the general administrations of Large Taxpayers and of Coordination and Tax Evaluation were created, the State and Metropolitan Administrations and the Local Administrations of Large Taxpayers.

For this reason, in the mentioned Internal Regulations the following organic structure was reflected:

Presidency of the Tax Administration Service, Technical Secretariat of the Commission of the Career Fiscal Service, Internal Comptroller, General Administration of Information Technology, General Administration of Large Taxpayers, General Administration of Collection, General Administration of Federal Tax Audit, General Legal Administration of Revenue, General Administration of Customs, General Administration of Resources, General Administration of Coordination and Tax Evaluation, as well as the State Administrations, Metropolitan, and the Local Administrations and the Customs.

In order to strengthen and consolidate a modern tax administration that responded to the growing demand for better and more efficient services that taxpayers required, on March 22, 2001 a new Internal Regulations of this decentralized administrative body was published in the Official Gazette of the Federation, in which the following changes were presented within its organic structure:

The General Legal Administration of Revenue changed its denomination to General Legal Administration, the General Administration of Resources changed to General Administration of Innovation and Quality and the General Administration of Coordination and Tax Evaluation changed to General Administration of Evaluation, and the General Administration of Taxpayer Assistance was created, the General Administration of the Destination of Foreign Trade Goods Property of the Federal Treasury, the Central Administration of Investigation of Operations, the Regional Administrations of Evaluation and the Subadministrations of Innovation and Quality for the Local Administrations and the Customs.

According to the modifications indicated in the previous paragraph, the Internal Regulations established the following organic structure for this decentralized administrative body:

Presidency of the Tax Administration Service, Internal Comptroller, Technical Secretariat of the Commission of the Career Fiscal Service, General Administration of Information Technology, General Administration of Taxpayer Assistance, General Administration of Large Taxpayers, General Administration of Collection, General Administration of Federal Tax Audit, General Legal Administration, General Administration of Customs, General Administration of Innovation and Quality, General Administration of Evaluation, General Administration of the Destination of Foreign Trade Goods Property of the Federal Treasury, Central Administration of Investigation of Operations, Local Administrations and Customs and Regional Administrations of Evaluation.

In order to guide the execution of powers and attributes conferred to the administrative units of the dependencies of the Federal Public Administration, on April 30, 2001 the Decree was published in the Official Gazette of the Federation through which article 2 of the Internal Regulations of the Tax Administration Service was reformed, where the Central Administration of Investigation of Operations was eliminated, which was transferred to the Secretariat of Finance and Public Credit.

On June 12, 2003 the Decree was published in the Official Gazette of the Federation reforming, adding and repealing various provisions contained in the Law of the Tax Administration Service, whose changes were the following:

The Presidency of the Tax Administration Service changed its denomination to Headship of the Tax Administration Service; it was provided in matters of collection that the payment of contributions be made through the delivery of plastic works that authors would make, the Tax Administration Service had to receive the works in accordance with the selection procedure that a committee integrated by persons expert in plastic arts would carry out, designated by the Governing Board of the Tax Administration Service, prior opinion of the National Council for Culture and the Arts, and within the framework of the modernization process, it was established that the Tax Administration Service would carry out a review of its strategic plan and, based on said review, would elaborate a program of necessary short-term actions, as well as the operative programs of each of the administrative units, including the respective compliance indicators. Likewise, a performance evaluation system of said units was established up to the level of Local Administration, even of the Customs.

On June 17, 2003 reforms to the Internal Regulations of the Tax Administration Service were published in the Official Gazette of the Federation, in which the material and financial resources with which the General Administration of the Destination of Foreign Trade Goods Property of the Federal Treasury counted were transferred to the Service of Administration and Enajenation of Goods, to carry out the activities of administration, enajenation and destruction of merchandise of foreign origin that have passed to property of the Federal Treasury.

For the foregoing, the organic structure of this decentralized administrative body was modified to remain as follows:

Headship of the Tax Administration Service, Internal Comptroller, Technical Secretariat of the Commission of the Career Fiscal Service, General Administration of Information Technology, General Administration of Taxpayer Assistance, General Administration of Large Taxpayers, General Administration of Collection, General Administration of Federal Tax Audit, General Legal Administration, General Administration of Customs, General Administration of Innovation and Quality, General Administration of Evaluation, Local Administrations, Customs and Regional Administrations of Evaluation.

On June 6, 2005 a new Internal Regulations of this decentralized administrative body was published in the Official Gazette of the Federation, in which modifications were made in its organic structure, which was constituted as follows:

Headship of the Tax Administration Service, Internal Control Body, General Administration of Customs, General Administration of Taxpayer Assistance, General Administration of Large Taxpayers, General Administration of Collection, General Administration of Federal Tax Audit, General Legal Administration, General Administration of Innovation and Quality, General Administration of Communications and Information Technologies, General Administration of Evaluation, Strategic Plan and Continuous Improvement Unit, Special Programs Unit, Regional and Local Administrations, and Customs.

On May 12, 2006 the Decree was published in the Official Gazette of the Federation reforming, adding and repealing various provisions of the Internal Regulations of the Tax Administration Service, highlighting the modifications to the General Administration of Innovation and Quality where the denominations of the Central Administration of Human Resources are substituted by Central Administration of Human Capital and of the Central Administration of Material Resources and Services by that of Central Administration of Material Resources. On the other hand, the Local Subadministrations of Innovation and Quality disappear and are created: the Central Administration of Administrative Operations, the Services Administrations and the Subadministrations of the Administrative Services Centers. Likewise, the Customs of Guanajuato is created within the structure of the General Administration of Customs, with which a total of 49 Customs Offices was reached throughout the country.

On October 22, 2007 a new Internal Regulations of this decentralized administrative body was published in the Official Gazette of the Federation, with which the Tax Administration Service took a fundamental step in its transformation process and formalized the restructuring of the different administrative units that made it up at that time in order that they work under a systemic approach and with an integral vision of their processes, to the benefit of the tax administration of our country.

The Internal Regulations of the Tax Administration Service presented the following changes in its organic structure:

The General Administration of Taxpayer Assistance changed its denomination to that of General Administration of Taxpayer Services, the General Administration of Innovation and Quality changed its denomination to that of General Administration of Resources and Services and the General Administration of Planning was created. Likewise, the Strategic Plan and Continuous Improvement Unit, the Special Programs Unit and the Regional Administrations of Large Taxpayers disappeared.

According to these modifications the organic structure of the Tax Administration Service was constituted as follows:

Headship of the Tax Administration Service, Internal Control Body, General Administration of Customs, General Administration of Taxpayer Services, General Administration of Federal Tax Audit, General Administration of Large Taxpayers, General Legal Administration, General Administration of Collection, General Administration of Resources and Services, General Administration of Communications and Information Technologies, General Administration of Evaluation, General Administration of Planning, Regional and Local Administrations, and Customs.

On April 29, 2010 the Decree was published in the Official Gazette of the Federation reforming, adding and repealing various provisions of the Internal Regulations of the Tax Administration Service, through which necessary areas that contribute to the operation of the processes of the Tax Administration Service were added, the names of some administrative units were modified and others were eliminated, as detailed below:

The Central Administration of Customs Competencies and Modernization is added; the Central Administration of Trusts; the Central Administration of Institutional Control and Security; the Coordinations of Evaluation " 1 " , " 2 " , " 3 " , " 4 " , " 5 " , " 6 " , " 7 " , " 8 " and " 9 " ; the Customs Regulation Administrations " 6 " , " 7 " and " 8 " ; the Competencies and Customs Modernization Administrations " 1 " , " 2 " , " 3 " and " 4 " ; the Trusts Administrations " 1 " , " 2 " , " 3 " and " 4 " ; the Foreign Trade and Customs Evaluation Administration " 4 " ; the Internal Taxes Evaluation Administration " 4 " ; the Institutional Control and Security Administrations " 1 " , " 2 " , " 3 " and " 4 " ; the Local Administration of Los Cabos, headquartered in Los Cabos, Baja California Sur, and the Regional Evaluation Administrations of the Northwest, headquartered in Hermosillo, Sonora, of the North Pacific, headquartered in Tijuana, Baja California and of the Center, headquartered in Santiago de Querétaro, Querétaro.

The name of the Central Administration of Planning and Programming was modified to that of Central Administration of Planning and Programming of Audit to Large Taxpayers and of the Planning and Programming Administration to that of Administration of Planning and Programming of Audit to Large Taxpayers.

The Customs Operation Administrations " 8 " , " 9 " , and " 10 " and the Regional Evaluation Administrations of the Northwest, headquartered in Tijuana, Baja California and of the Center, headquartered in Celaya, Guanajuato were eliminated.

The Tax Administration Service is a decentralized administrative body attentive to the demands of its environment, as well as to provide a quality service to taxpayers. The dynamics in its evolution and conformation is proof of the clarity that is had in the mission, vision and organizational culture that distinguishes it in the treasury sector and in the scope of the Federal Public Administration.

The transformation of the Tax Administration in recent years is the result of efforts that have been and continue to be implemented, to increase collection efficiency and efficacy, the agilization and simplification of foreign trade operations and compliance with tax obligations, so that in that sense, on July 13, 2012 the Decree was published in the Official Gazette of the Federation reforming, adding and repealing various provisions of the Internal Regulations of the Tax Administration Service, in which the following modifications are established:

The General Administration of Foreign Trade Audit is created which receives the personnel, files, furniture and equipment of the Central Administration of Accounting and Review that performed review functions and of the Central Administration of Customs Investigation, which were assigned to the General Administration of Customs; of the Central Administration of Foreign Trade assigned to the General Administration of Federal Tax Audit and of the Central Administration of Foreign Trade Audit assigned to the General Administration of Large Taxpayers. Thus, the new General Administration has a structure of 5 Central Administrations and 6 Regional Administrations for which compensated movements were made in order not to increase the budget assigned to human resources, consequently optimizing the use of material resources.

As a result of the modifications related to the exercise of the powers of the Service of

Tax Administration in foreign trade matters, the General Administration of Customs is structured

with 6 Central Administrations, of which 5 changed their denomination; their functions are reassigned;

the addition of Foreign Trade Officers as personnel in charge of the Customs Administrator is highlighted, and both the Central Administration of Customs Operation and the customs themselves are empowered

to impose sanctions on them.

With regard to the structure and functions related to strategic planning, continuous improvement,

analysis and risk models performed by the General Administration of Planning, they were relocated as

follows: the Central Administration of Internal Tax Intelligence, is integrated into the

General Administration of Federal Tax Audit under the name Central Administration of Strategic Coordination

of Federal Tax Audit; the Central Administration of Model Development is integrated into the

General Administration of Large Taxpayers with the name Central Administration of Strategic Coordination

of Large Taxpayers; the Central Administration of Foreign Trade Planning and Programming of the General Administration of Foreign Trade Audit adds the attributes of strategic planning, continuous improvement, analysis and risk models, complementarily the structure and functions

of the Central Administration of Foreign Trade Tax Intelligence are merged with the Administration

Central of Customs Investigation of the General Administration of Customs and, additionally, the

functions are replicated in the new General Administration of Foreign Trade Audit.

Likewise, the structure and functions of the Central Administration of Institutional Communication that

previously was assigned to the General Administration of Planning are relocated in the Administration

General of Taxpayer Services.

As a result of this restructuring, the Central Administrations of Planning and Management Evaluation remain in the General Administration of Planning, and of the Competency Center that

changes its denomination to Central Administration of Institutional Architecture, adding the

Central Administration of Tax and Customs Studies.

Within the modifications made to the structure and functions of the General Administration of

Resources and Services, the merger of the Central Administration of Tax Training with the

Central Administration of Human Capital is located, so the latter adjusts its denomination to Central Administration of the Human Capital Cycle, adapting, consequently, the name of the administrative units

that depend on this; the Central Administration of Planning and Projects is added to the structure of the General Administration, which was previously located at the Area Administration level, and

finally, another area administration is recognized in the structure of the Central Administration of Resources and Services Operation.

On December 30, 2013, the Decree reforming and adding various provisions of the Internal Regulations of the Tax Administration Service

and reforming, adding and repealing various provisions of the Internal Regulations of the Ministry of

Finance and Public Credit was published in the Official Gazette of the Federation, through which necessary areas that contribute to the operation

of the processes of the Tax Administration Service on the topic of vulnerable activities were added.

The Central Administration of Legal Affairs for Vulnerable Activities is integrated into the General Legal Administration, to which the newly created Administration of Legal Affairs for Vulnerable Activities " 1 " and the Administration of Legal Affairs for Vulnerable Activities " 2 " are assigned;

likewise, the Specialized Administration for Verification of Vulnerable Activities is integrated into the Central Administration of Strategic Audit of the General Administration of Federal Tax Audit.

To strengthen the measures adopted by the Federal Government related to the prevention and

identification of operations with resources of illicit origin, Chapter XIV is incorporated into the Internal Regulations of the

Tax Administration Service, entitled " Of the powers provided for in the

Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin " , which

confers various attributes in this matter to the general administrations of Taxpayer Services,

Federal Tax Audit, Legal Affairs, Collection, Communications and Information Technologies and Foreign Trade Audit.

On August 24, 2015 the new Internal Regulations of the

Tax Administration Service was published in the Official Gazette of the Federation with which progress is made in its transformation process and the

different administrative units that comprised it at that time are restructured so that

they work with a vision aligned to their processes according to the mission of this

decentralized administrative body, as well as include the necessary powers to perform the functions

derived from the tax and energy reforms.

The Internal Regulations of the Tax Administration Service presented the following changes in the

organic structure of said decentralized administrative body:

The order of the administrative units was modified in accordance with the mission of said

decentralized administrative body as follows: Head of the Tax Administration Service,

Internal Control Body, General Administration of Collection, General Administration of Customs,

General Administration of Federal Tax Audit, General Administration of Foreign Trade Audit, General Administration of Large Taxpayers, General Administration of Hydrocarbons,

General Administration of Taxpayer Services, General Legal Administration, General Administration of Planning, General Administration of Resources and Services, General Administration of

Communications and Information Technologies, General Administration of Evaluation, Decentralized

Administrative Units and Customs.

The name of Local and Regional Administrations was changed to Decentralized Administrative Units to be in accordance with the new approach of scope of application of the attributes of the

Administrative Units of the Tax Administration Service.

In the case of the General Administration of Collection, it was transferred from the General Administration of

Taxpayer Services to the central administrations of Tax Account and Revenue Accounting and

of Promotion and Compliance Monitoring remaining as central administrations of Declarations and

Payments and of Promotion and Compliance Monitoring, respectively, likewise the name

of the Coordination of Collection Operational Support was changed to Central Administration of Collection

Legal

Support.

In the General Administration of Customs the name of the Central Administration of Customs Regulations changed to Central Administration of Customs Legal Support; the Central Administration of International Customs Affairs to Central Administration of Customs Care and International Affairs

and the

Central Administration of Customs Planning and Strategic Coordination to Central Administration of Customs Modernization, and the central administrations of Customs Planning, and of Electronic Processing of Customs Data were added to its structure.

In the case of the General Administration of Federal Tax Audit, the name of the

Central Administration of Federal Tax Audit Regulations changed to Central Administration of Federal Tax Audit Legal Support.

With regard to the General Administration of Foreign Trade Audit, the name of the

Central Administration of Foreign Trade Legal Affairs changed to Central Administration of Foreign Trade Audit Legal Support and the central administrations of Certification and International Affairs of Foreign Trade Audit, and of Strategic Coordination of Foreign Trade Audit were added.

For its part, in the General Administration of Large Taxpayers the name change was made to

the central administrations of Audit of Companies that Consolidate Fiscally, of Regulations

of Large Taxpayers and of International Regulations, to those of Audit of Groups of Companies,

Legal Support and Regulations for Large Taxpayers and of Legal Support and International Regulations,

respectively.

The General Administration of Hydrocarbons is created, which is structured with the

central administrations of Hydrocarbons Planning and Programming, of Hydrocarbons Verification, of

Hydrocarbons Audit, of Legal Support and Regulations for Hydrocarbons, of Hydrocarbons Litigation, and

of Hydrocarbons Operation.

In the General Administration of Taxpayer Services the central administrations of

Inter-institutional Service Programs, of Promotion of Formality, and of Management of Services and

Procedures in Foreign Trade Matters were created, and the name of the central administrations of

Operation of Service Channels, of Quality Management, of Taxpayer Identification and the

National Coordination of Local Administrations of Taxpayer Services changed to the name of central

administrations of Legal Support for Taxpayer Services, of Management of Services and Procedures with Electronic

Means, of Operation of Registers, and National Coordination of the Decentralized Administrations

of Taxpayer Services, respectively.

In the General Legal Administration the name of the central

administrations

of Internal Tax Regulations and of Foreign Trade and Customs Regulations changed to

Internal Tax Regulations and of Foreign Trade and Customs Regulations, respectively.

For the General Administration of Planning it was transferred from the General Administration of

Federal Tax Audit to the Central Administration of Strategic Coordination of Federal Tax Audit with the

name of Central Administration of

Information Integration Models, the Central

Administration of Risk Models was created, and the name of the central administrations of

Institutional Architecture and of Planning and Management Evaluation changed to those of Planning, Analysis and Information, and of

Projects and Institutional Linkage, respectively.

In the case of the General Administration of Resources and Services, it was transferred from the Administration

General of Evaluation to the Central Administration of Institutional Control and Security, and the

name of the Central Administration of Legal Support changed to Central Administration of Legal Support of

Resources and Services.

For its part, in the General Administration of Communications and Information Technologies the

name of the Central Administration of Information Services changed to Central Administration of

Business Solutions.

In the General Administration of Evaluation the central administrations of Special

Procedures and of Evaluation of Processes and Information were created, as well as the Coordination of Evaluation of

Communications and Information Technologies.

On December 21, 2021, the Decree reforming and adding various provisions of the Internal Regulations of the Ministry of Finance and

Public Credit and of the Internal Regulations of the Tax Administration Service, and by which the

Internal Regulations of the National Customs Agency of Mexico is issued, was published in the Official Gazette of the Federation, through which the

Agency is granted the nature of decentralized administrative body of the Ministry of Finance and Public Credit, auxiliary

of the Tax Administration Service in its attributes in customs matters, derived from this all human and material resources of the General Administration of Customs are transferred, so that

it was necessary to eliminate from the attributes of the administrative units assigned to this

decentralized administrative body, those related to the direction, organization and functioning of customs

services.

In order to maintain consistency and delimitation with the National Customs Agency of Mexico, the

adjustments in the organic structure of the Tax Administration Service consisted of the removal

of the General Administration of Customs and its administrative units, the change of denomination of the

Central Administration of Foreign Trade and Customs Regulations assigned to the General Administration

Legal to Central Administration of Foreign Trade Regulations; of the Central Administration of

Tax and Customs Studies of the General Administration of Planning to Central Administration

Tax Studies and of the Central Administration of Foreign Trade and Customs Evaluation, of the

General Administration of Evaluation, to Central Administration of Foreign Trade Evaluation, in

consequence the denomination of some administrative units is modified.

II. Legal-Administrative Framework

Political Constitution of the United Mexican States.

Official Gazette of the Federation 05-II-1917, last reform Official Gazette of the Federation 06-VI-2023.

Laws

Customs Law.

Official Gazette of the Federation 15-XII-1995, last reform Official Gazette of the Federation 12-XI-2021.

Law of Acquisitions, Leases and Services of the Public Sector.

Official Gazette of the Federation 04-I-2000, last reform Official Gazette of the Federation 20-V-2021.

National Waters Law

Official Gazette of the Federation 01-XII-1992, last reform Official Gazette of the Federation 08-V-2023.

Law of Religious Associations and Public Worship

Official Gazette of the Federation 15-VII-1992, last reform Official Gazette of the Federation 17-XII-2015

Social Assistance Law.

Official Gazette of the Federation 02-IX-2004, last reform Official Gazette of the Federation 06-I-2023

Amparo Law, Regulatory of Articles 103 and 107 of the Political Constitution of the United

Mexican States.

Official Gazette of the Federation 02-IV-2013, last reform Official Gazette of the Federation 07-VI-2021.

Civil Aviation Law.

Official Gazette of the Federation 12-V-1995, last reform Official Gazette of the Federation 03-V-2023.

Foreign Trade Law.

Official Gazette of the Federation 27-VII-1993, last reform Official Gazette of the Federation 21-XII-2006.

Law of Mercantile Contests.

Official Gazette of the Federation 12-V-2000, last reform Official Gazette of the Federation 11-V-2022.

Law of Contribution of Improvements for Federal Public Works of Hydraulic Infrastructure.

Official Gazette of the Federation 26-XII-1990.

Law of International Cooperation for Development.

Official Gazette of the Federation 06-IV-2011, last reform Official Gazette of the Federation 06-XI-2020.

Fiscal Coordination Law.

Official Gazette of the Federation 27-XII-1978, last reform Official Gazette of the Federation 30-I-2018.

Advanced Electronic Signature Law.

Official Gazette of the Federation 11-I-2012, last reform Official Gazette of the Federation 20-V-2021.

Law of Audit and Accountability of the Federation.

Official Gazette of the Federation 18-VII-2016, last reform Official Gazette of the Federation 20-V-2021.

Investment Funds Law.

Official Gazette of the Federation 04-VI-2001, last reform Official Gazette of the Federation 20-V-2021.

Hydrocarbons Law.

Official Gazette of the Federation 11-VIII-2014, last reform Official Gazette of the Federation 20-V-2021.

Federal Revenue Law for the Corresponding Fiscal Year.

Hydrocarbons Revenue Law.

Official Gazette of the Federation 11-VIII-2014, last reform Official Gazette of the Federation 09-XII-2019

Credit Institutions Law.

Official Gazette of the Federation 18-VII-1990, last reform Official Gazette of the Federation 11-III-2022.

Insurance and Bonding Institutions Law.

Official Gazette of the Federation 04-IV-2013, last reform Official Gazette of the Federation 11-V-2022.

Foreign Investment Law.

Official Gazette of the Federation 27-XII-1993, last reform Official Gazette of the Federation 15-VI-2018.

Law of the National Banking and Securities Commission.

Official Gazette of the Federation 28-IV-1995, last reform Official Gazette of the Federation 11-V-2022.

Law of the National Human Rights Commission.

Official Gazette of the Federation 29-VI-1992, last reform Official Gazette of the Federation 19-I-2023.

Electric Industry Law.

Official Gazette of the Federation 11-VIII-2014, last reform Official Gazette of the Federation 11-V-2022.

Law of the Rights of Older Adults.

Official Gazette of the Federation 25-VI-2002, last reform Official Gazette of the Federation 10-V-2022.

Law of Time Zones in the United Mexican States.

Official Gazette of the Federation 28-X-2022, last reform Official Gazette of the Federation 29-XI-2022.

Law of General Import and Export Taxes (2020).

Official Gazette of the Federation 01-VII-2020, Repealed: 12-XII-2022 (Entry into force of the LIGIE 2022).

Law of General Import and Export Taxes (2022).

Official Gazette of the Federation 07-VI-2022.

Law of Retirement Savings Systems.

Official Gazette of the Federation 23-V-1996, last reform Official Gazette of the Federation 16-XII-2020.

Migration Law.

Official Gazette of the Federation 25-V-2011, last reform Official Gazette of the Federation 29-IV-2022.

Mining Law.

Official Gazette of the Federation 26-VI-1992, last reform Official Gazette of the Federation 08-V-2023.

Navigation and Maritime Commerce Law.

Official Gazette of the Federation 01-VI-2006, last reform Official Gazette of the Federation 07-XII-2020 .

Law of Public Works and Services Related Thereto.

Official Gazette of the Federation 04-I-2000, last reform Official Gazette of the Federation 20-V-2021.

Mexican Petroleum Law.

Official Gazette of the Federation 11-VIII-2014.

Planning Law.

Official Gazette of the Federation 05-I-1983, last reform Official Gazette of the Federation 08-V-2023.

Law of Prizes, Stimuli and Civil Rewards.

Official Gazette of the Federation 31-XII-1975, last reform Official Gazette of the Federation 10-V-2022.

National Security Law.

Official Gazette of the Federation 31-I-2005, last reform Official Gazette of the Federation 20-V-2021.

Payment Systems Law.

Official Gazette of the Federation 12-XII-2002.

Treasury of the Federation Law.

Official Gazette of the Federation 30-XII-2015.

Bank of Mexico Law.

Official Gazette of the Federation 23-XII-1993, last reform Official Gazette of the Federation 10-I-2014 .

Law of the Mexican Oil Fund for Stabilization and Development.

Official Gazette of the Federation 11-VIII-2014, last reform Official Gazette of the Federation 11-V-2022.

Value Added Tax Law.

Official Gazette of the Federation 29-XII-1978, last reform Official Gazette of the Federation 12-XI-2021.

Special Tax on Production and Services Law.

Official Gazette of the Federation 30-XII-1980, last reform Official Gazette of the Federation 12-XI-2021.

Income Tax Law.

Official Gazette of the Federation 11-XII-2013, last reform Official Gazette of the Federation 12-XI-2021.

Law of the Institute of Security and Social Services for State Workers.

Official Gazette of the Federation 31-III-2007, last reform Official Gazette of the Federation 08-V-2023.

Securities Market Law.

Official Gazette of the Federation 30-XII-2005, last reform Official Gazette of the Federation 09-I-2019.

Public Vehicle Registry Law.

Official Gazette of the Federation 01-IX-2004, last reform Official Gazette of the Federation 20-V-2021.

Tax Administration Service Law.

Official Gazette of the Federation 15-XII-1995, last reform Official Gazette of the Federation 04-XII-2018.

Mexican Postal Service Law.

Official Gazette of the Federation 24-XII-1986, last reform Official Gazette of the Federation 19-I-2023.

Mexican Foreign Service Law.

Official Gazette of the Federation 04-I-1994, last reform Official Gazette of the Federation 19-IV-2018.

Law of the Professional Career Service in the Federal Public Administration .

Official Gazette of the Federation 10-IV-2003, last reform Official Gazette of the Federation 09-I-2006 .

Law of the National System of Statistical and Geographic Information.

Official Gazette of the Federation 16-IV-2008, last reform Official Gazette of the Federation 20-V-2021.

Federal Law of Firearms and Explosives.

Official Gazette of the Federation 11-I-1972, last reform Official Gazette of the Federation 06-XII-2022.

Federal Law of Republican Austerity.

Official Gazette of the Federation 19-XI-2019.

Federal Cinematography Law.

Official Gazette of the Federation 29-XII-1992, last reform Official Gazette of the Federation 22-III-2021

Federal Economic Competition Law.

Official Gazette of the Federation 23-V-2014, last reform Official Gazette of the Federation 20-V-2021.

Federal Duties Law.

Official Gazette of the Federation 31-XII-1981, last reform Official Gazette of the Federation 13-XI-2023.

Federal Public Debt Law.

Official Gazette of the Federation 31-XII-1976, last reform Official Gazette of the Federation 30-I-2018.

Federal Law of Promotion of Activities Carried Out by Civil Society Organizations.

Official Gazette of the Federation 09-II-2004, last reform Official Gazette of the Federation 11-V-2022.

Federal Law of Games and Raffles.

Official Gazette of the Federation 31-XII-1947.

Federal Law of Para State Entities.

Official Gazette of the Federation 14-V-1986, last reform Official Gazette of the Federation 08-V-2023.

Federal Law of Taxpayer Rights.

Official Gazette of the Federation 23-VI-2005.

Federal Law of Workers in the Service of the State, Regulatory of Section B) of Article

123 Constitutional.

Official Gazette of the Federation 28-XII-1963, last reform Official Gazette of the Federation 22-XI-2021.

Federal Budget and Fiscal Responsibility Law.

Official Gazette of the Federation 30-III-2006, last reform Official Gazette of the Federation 13-XI-2023.

Federal Administrative Procedure Law.

Official Gazette of the Federation 04-VIII-1994, last reform Official Gazette of the Federation 18-V-2018.

Federal Administrative Litigation Procedure Law.

Official Gazette of the Federation 01-XII-2005, last reform Official Gazette of the Federation 27-I-2017.

Federal Industrial Property Protection Law.

Official Gazette of the Federation 01-VII-2020.

Federal Law of Remunerations of Public Servants.

Official Gazette of the Federation 19-V-2021.

Federal Law of Patrimonial Responsibility of the State.

Official Gazette of the Federation 31-XII-2004, last reform Official Gazette of the Federation 20-V-2021.

Federal Law of Transparency and Access to Public Information.

Official Gazette of the Federation 09-V-2016, last reform Official Gazette of the Federation 20-V-2021.

Federal Copyright Law.

Official Gazette of the Federation 24-XII-1996, last reform Official Gazette of the Federation 01-VII-2020.

Federal Law of Tax on New Automobiles.

Official Gazette of the Federation 30-XII-1996, last reform Official Gazette of the Federation

12-XI-2021.

Federal Telecommunications and Broadcasting Law.

Official Gazette of the Federation 14-VII-2014, last reform Official Gazette of the Federation 20-V-2021.

Federal Labor Law.

Official Gazette of the Federation 01-IV-1970, last reform Official Gazette of the Federation 27-XII-2022.

Federal Law for the Control of Chemical Substances Susceptible of Diversion for the Manufacture of

Chemical Weapons.

Official Gazette of the Federation 09-VI-2009, last reform Official Gazette of the Federation 20-V-2021.

Federal Law for the Administration and Alienation of Assets of the Public Sector.

Official Gazette of the Federation 19-XII-2002, last reform Official Gazette of the Federation 11-V-2022.

Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

Official Gazette of the Federation 17-X-2012, last reform Official Gazette of the Federation 20-V-2021.

Federal Law on Monuments and Archaeological, Artistic and Historical Zones.

Official Gazette of the Federation 06-V-1972, last reform Official Gazette of the Federation 16-II-2018.

General Archives Law.

Official Gazette of the Federation 15-VI-2018, last reform Official Gazette of the Federation 19-I-2023.

General Law of National Assets.

Official Gazette of the Federation 20-V-2004, last reform Official Gazette of the Federation 03-V-2023.

General Libraries Law.

Official Gazette of the Federation 01-VI-2021.

General Government Accounting Law.

Official Gazette of the Federation 31-XII-2008, last reform Official Gazette of the Federation 30-I-2018.

General Education Law.

Official Gazette of the Federation 30-IX-2019.

General Law of Organizations and Auxiliary Activities of Credit.

Official Gazette of the Federation 14-I-1985, last reform Official Gazette of the Federation 09-III-2018.

General Civil Protection Law.

Official Gazette of the Federation 06-VI-2012, last reform Official Gazette of the Federation 20-V-2021.

General Law of Protection of Personal Data in Possession of Obliged Subjects.

Official Gazette of the Federation 26-I-2017.

General Law of Administrative Responsibilities.

Official Gazette of the Federation 18-VII-2016, last reform Official Gazette of the Federation 27-XII-2022.

General Health Law.

Official Gazette of the Federation 07-II-1984, last reform Official Gazette of the Federation 29-V-2023.

General Law of Cooperative Societies.

Official Gazette of the Federation 03-VIII-1994, last reform Official Gazette of the Federation 19-I-2018.

General Law of Mercantile Societies.

Official Gazette of the Federation 04-VIII-1934, last reform Official Gazette of the Federation 2

D.O.F. 08-X-2003, last reform D.O.F. 08-V-2023.

Monetary Law of the United Mexican States.

D.O.F. 27-VII-1931, last reform D.O.F. 20-I-2009.

National Law of Alternative Mechanisms for Resolution of Controversies in Criminal Matters.

D.O.F. 29-XII-2014, last reform D.O.F. 20-V-2021.

Organic Law of the Federal Public Administration.

D.O.F. 29-XII-1976, last reform D.O.F. 03-V-2023.

Organic Law of the Procuratorate for the Defense of the Taxpayer.

D.O.F. 04-IX-2006, last reform D.O. F. 11-V-2022.

Organic Law of Nacional Financiera.

D.O.F. 26-XII-1986, last reform D.O.F. 10-I-2014.

Organic Law of the National Bank of Foreign Trade.

D.O.F. 20-I-1986, last reform D.O.F. 10-I-2014.

Organic Law of the National Bank of Public Works and Services.

D.O.F. 20-I-1986, last reform D.O.F. 10-I-2014.

Organic Law of the Judicial Power of the Federation.

D.O.F. 07-VI-2021 , last reform D.O.F. 27-X-2023 .

Organic Law of the Federal Tribunal of Administrative Justice.

D.O.F. 18-VII-2016.

Law for the Purification and Liquidation of Accounts of the Federal Public Treasury.

D.O.F. 28-XII-1950.

Law for Transparency and Ordering of Financial Services.

D.O.F. 15-VI-2007, last reform D.O.F. 09-III-2018.

Law to Regulate Financial Groups.

D.O.F. 10-I-2014, last reform D.O.F. 09-III-2018.

Law to Regulate Credit Information Societies.

D.O.F. 15-I-2002, last reform D.O.F. 09-III-2018.

Law Establishing Bases for the Execution in Mexico, by the Federal Executive Power, of the Constitutive Agreement of the Inter-American Development Bank.

D.O.F. 19-XII-1959, last reform D.O.F. 29-XII-2014.

Law that establishes, reforms and adds provisions relative to various taxes.

D.O.F. 31-XII-1968.

Regulatory Law of Section XIII Bis of Section " B " , of Article 123 of the Political Constitution of the United Mexican States.

D.O.F. 30-XII-1983, last reform D.O.F. 31-VII-2021.

Regulatory Law of Section XVIII of Constitutional Article 73, regarding the Power of Congress to Dictate Rules to Determine the Relative Value of Foreign Currency.

D.O.F. 27-XII-1982.

Regulatory Law of Sections I and II of Article 105 of the Political Constitution of the United Mexican States.

D.O.F. 11-V-1995, last reform D.O.F. 07-VI-2021.

Regulatory Law of Constitutional Article 5, relative to the exercise of professions in Mexico City.

D.O.F. 26-V-1945; last reform D.O.F. 19-I-2018.

Law on the Insurance Contract.

D.O.F. 31-VIII-1935, last reform D.O.F. 04-IV-2013.

Law on the Approval of International Treaties in Economic Matters.

D.O.F. 02-IX-2004.

Law on the Celebration of Treaties.

D.O.F. 02-I-1992, last reform D.O.F. 20-V-2021.

Codes

Federal Civil Code.

D.O.F. 26-V-1928, last reform D.O.F. 11-I-2021.

Commercial Code.

D.O.F. 07-X-1889, last reform D.O.F. 28-III-2018.

Code of Ethics of the Federal Public Administration

D.O.F. 08-II-2022

Federal Code of Civil Procedures.

D.O.F. 24-II-1943, last reform D.O.F. 07-VI-2021.

Federal Fiscal Code.

D.O.F. 31-XII-1981, last reform D.O.F. 12-XI-2021.

National Code of Civil and Family Procedures.

D.O.F. 07-VI-2023.

National Code of Criminal Procedures.

D.O.F. 05-III-2014, last reform D.O.F. 25-IV-2023.

Federal Penal Code.

D.O.F. 14-VIII-1931, last reform D.O.F. 18-X-2023.

Regulations

Regulation of Insurance and Surety Agents.

D.O.F. 18-V-2001, last reform D.O.F. 04-VI-2002.

Regulation of Ranking for Base Employees of the Secretariat of Finance and Public Credit.

D.O.F. 18-VI-1945.

Regulation of the Customs Law.

D.O.F. 20-IV-2015.

Regulation of the Law of Acquisitions, Leases and Services of the Public Sector.

D.O.F. 28-VII-2010, last reform D.O.F. 24-II-2023.

Regulation of the National Waters Law.

D.O.F. 12-I-1994, last reform D.O.F. 25-VIII-2014.

Regulation of the Law of Religious Associations and Public Worship

D.O.F. 06-XI-2003, last reform D.O.F. 28-IX-2012.

Regulation of the Civil Aviation Law.

D.O.F. 07-XII-1998, last reform D.O.F. 31-V-2023.

Regulation of the Foreign Trade Law.

D.O.F. 30-XII-1993, last reform D.O.F. 22-V-2014.

Regulation of the Advanced Electronic Signature Law.

D.O.F. 21-III-2014.

Regulation of the Federal Law of Firearms and Explosives.

D.O.F. 06-V-1972.

Regulation of the Hydrocarbons Law.

D.O.F. 31-X-2014.

Regulation of the Law of Statistical and Geographic Information.

D.O.F. 03-XI-1982, last reform D.O.F. 24-III-2004.

Regulation of the Law of Revenues on Hydrocarbons.

D.O.F. 31-X-2014, last reform in D.O.F. 22-V-2017.

Regulation of the Foreign Investment

Agreement establishing the General Provisions for the Conduct of the Audit Process.

Official Gazette of the Federation 05-XI-2020, last reform Official Gazette of the Federation 08-XII-2022.

Agreement establishing the Rules for the realization of projects for the provision of services.

Official Gazette of the Federation 09-IV-2004.

Agreement issuing the policies and provisions for the National Digital Strategy, in matters of information and communications technologies, and in information security, as well as establishing the Administrative Manual of General Application in said matters.

Official Gazette of the Federation 08-V-2014, last reform Official Gazette of the Federation 23-VII-2018.

Agreement issuing the National Digital Strategy 2021-2024.

Official Gazette of the Federation 06-IX-2021.

Agreement instructing the dependencies and entities of the federal public administration, as well as the Office of the Attorney General of the Republic to refrain from issuing regulation in the matters indicated.

Official Gazette of the Federation 10-VIII-2010, last reform Official Gazette of the Federation 21-VIII-2012.

Agreement determining as mandatory the presentation of statements of patrimonial situation of federal public servants, by electronic means of communication, using for such effect, advanced electronic signature.

Official Gazette of the Federation 25-III-2009, last reform Official Gazette of the Federation 25-IV-2013.

Agreement providing that the heads of the dependencies and entities of the Federal Public Administration, with the intervention of the respective unions, will establish the system of staggered vacations, based on the needs of the service.

Official Gazette of the Federation 08-VIII-1978.

Agreement issuing the General Provisions in matters of archives and Open Government for the Federal Public Administration and its Sole Annex.

Official Gazette of the Federation 15-V-2017.

Agreement delegating to the Head of the Tax Administration Service the powers indicated.

Official Gazette of the Federation 30-IX-2015.

Agreement amending the general guidelines for the evaluation of federal programs of the federal public administration, published on March 30, 2007.

Official Gazette of the Federation 09-X-2007.

Agreement whereby various powers are delegated to the public servants of the Tax Administration Service.

Official Gazette of the Federation 23-VI-2016, last reform Official Gazette of the Federation 04-V-2023.

Agreement whereby various powers are delegated to the public servants of the General Administration of Hydrocarbons of the Tax Administration Service.

Official Gazette of the Federation 14-III-2018.

Agreement whereby various powers are delegated to the public servants of the General Legal Administration of the Tax Administration Service.

Official Gazette of the Federation 11-IV-2018, last reform Official Gazette of the Federation 31-XII-2021.

Agreement whereby various powers are delegated to the public servants of the General Administrations of Federal Fiscal Audit, Foreign Trade Audit, Large Taxpayers and Hydrocarbons of the Tax Administration Service.

Official Gazette of the Federation 22-X-2018.

Agreement delegating various powers to the public servants of the Tax Administration Service.

Official Gazette of the Federation 29-IV-2020, last reform Official Gazette of the Federation 04-V-2023.

Agreement delegating powers to the public servants of the Tax Administration Service.

Official Gazette of the Federation 03-IX-2020, last reform Official Gazette of the Federation 04-V-2023.

Agreement delegating powers to the public servants of the Tax Administration Service.

Official Gazette of the Federation 08-III-2021, last reform Official Gazette of the Federation 04-V-2023.

Agreement delegating powers to the public servants of the Tax Administration Service.

Official Gazette of the Federation 19-V-2021.

Agreement delegating powers to the public servants of the Tax Administration Service.

Official Gazette of the Federation 04-V-2023.

Agreement establishing the general provisions for the importation of vehicles under franchise.

Official Gazette of the Federation 29-VIII-2007.

Agreement publishing the Commercial Identification Numbers (NICO) and their correlation tables.

Official Gazette of the Federation 17-XI-2020, Repealed: 12-XII-2022 (Entry into force of the LIGIE 2022).

Agreement publishing the National Notes of the Tariff of the Law of General Taxes on Imports and Exports.

Official Gazette of the Federation 26-XII-2020, Repealed: 12-XII-2022 (Entry into force of the LIGIE 2022).

Agreement publishing the Commercial Identification Numbers (NICO) and their correlation tables.

Official Gazette of the Federation 22-VIII-2022, last reform Official Gazette of the Federation 30-VI-2023.

Agreement publishing the National Notes of the Tariff of the Law of General Taxes on Imports and Exports.

Official Gazette of the Federation 02-XII-2022.

Agreement publishing the Explanatory Notes of the Tariff Schedule.

Official Gazette of the Federation 02-VII-2007, Repealed: 28-XII-2020 (Entry into force of the LIGIE 2020).

Information exchange agreements in tax matters.

Other Provisions

Classifier by Object of Expenditure for the Federal Public Administration.

Official Gazette of the Federation 28-XII-2010, last reform Official Gazette of the Federation 26-VI-2018.

Classifier by Revenue Items.

Official Gazette of the Federation 09-XII-2009. last reform Official Gazette of the Federation 09-VIII-2023.

Administrative Collaboration Agreements in Federal Tax Matters, entered into between the Ministry of Finance and Public Credit and the States and Mexico City, as well as their Annexes.

Inter-institutional collaboration agreements between the Tax Administration Service and the various decentralized administrative bodies of the Ministry of Finance and Public Credit, as well as their Annexes.

Criteria for the correct application of the Federal Law on Administrative Responsibilities of Public Servants regarding the intervention or participation of any public servant in the selection, appointment, designation, hiring, promotion, suspension, removal, dismissal, contract rescission or sanction of any public servant, when they have a personal, family or business interest or that may derive some advantage or benefit for them or for their blood relatives or by affinity or civil referred to in that Law.

Official Gazette of the Federation 22-XII-2006.

Provisions in matters of Human Resources and the Professional Career Service, as well as the Administrative Manual of General Application in matters of Human Resources and Organization and the Manual of the Professional Career Service.

Official Gazette of the Federation 12-VII-2010, last reform Official Gazette of the Federation 17-V-2019.

Provisions on matters of reception and disposition of gifts, presents or similar, by public servants of the Federal Government.

Official Gazette of the Federation 12-XI-2019.

Provisions on Matters of Material Resources and General Services.

Official Gazette of the Federation 16-VII-2010, last reform Official Gazette of the Federation 05-IV-2016.

General Provisions on Treasury Functions.

Official Gazette of the Federation 30-XI-2018, last reform Official Gazette of the Federation 30-III-2023.

General Provisions for the implementation, operation and functioning of the National Single Window.

Official Gazette of the Federation 04-VI-2015.

Provisions to be observed for the use of the Government Public Information Electronic System called CompraNet.

Official Gazette of the Federation 28-VI-2011.

Provisions and the Administrative Manual of General Application on Internal Control.

Official Gazette of the Federation 03-XI-2016., last reform Official Gazette of the Federation 05-IX-2018.

Statute of the Fiscal Career Service.

Official Gazette of the Federation 12-VIII-2015.

Guidelines to which the dependencies and entities of the Federal Public Administration must adhere for the preparation of their draft expenditure budgets, as well as the bases for the coordination of actions between the Ministries of the Interior and of Finance and Public Credit, in order to provide the necessary support to the Congress of the Union for the approval of the Federal Revenue Law and the Decree of the Federal Expenditure Budget.

Official Gazette of the Federation 22-VIII-2005.

Guidelines to which the custody, safeguarding and conservation period of the Government Accounting Archive will be subject.

Official Gazette of the Federation 25-VIII-1998.

Guidelines of the Administration and Disposal of Assets Service for the Donation of Assets.

Official Gazette of the Federation 09-VII-2008, last reform Official Gazette of the Federation 13-X-2017.

Guidelines of the Administration and Disposal of Assets Service for the transfer of assets from foreign trade indicated, by the Tax Administration Service.

Official Gazette of the Federation 12-VII-2005.

Guidelines on matters of acquisitions, leases and services and of public works and services related thereto.

Official Gazette of the Federation 09-IX-2010.

General Guidelines on Protection of Personal Data for the Public Sector.

Official Gazette of the Federation 26-I-2018, last reform Official Gazette of the Federation 25-II-2022.

General guidelines on matters of classification and declassification of information, as well as for the preparation of public versions.

Official Gazette of the Federation 15-IV-2016, last reform Official Gazette of the Federation 18-XI-2022.

General guidelines for the process of compensation of federal participations for firm tax debts of public entities related to the total or partial omission of the payment of Income Tax by withholdings of salaries and assimilated to salaries.

Official Gazette of the Federation 01-IX-2022

General guidelines for the organization and conservation of the archives of the Federal Executive Branch.

Official Gazette of the Federation 03-VII-2015.

General Guidelines for the regulation of the accountability procedures of the Federal Public Administration.

Official Gazette of the Federation 11-VII-2023.

Guidelines for the exercise of resources destined to paving actions in the corresponding municipalities, derived from the benefits generated by the regularization of used vehicles of foreign origin during the 2023 fiscal year.

Official Gazette of the Federation 31-I-2023, last reform Official Gazette of the Federation 03-VIII-2023

Guidelines for the sending, reception, control and collection of economic sanctions and fines imposed by the Ministry of Public Function.

Official Gazette of the Federation 06-IX-2012.

Guidelines for the registration in portfolio of investment programs and projects.

Official Gazette of the Federation 30-XII-2013, last reform Official Gazette of the Federation 13-X-2022.

Guidelines for monitoring the profitability of investment programs and projects of the Federal Public Administration.

Official Gazette of the Federation 18-III-2008.

Guidelines for the use of the Electronic Signature as a means of signing documents.

Official Gazette of the Federation 25-XI-2016.

Guidelines for the contracting of long distance telephone services by the dependencies and entities of the Federal Public Administration.

Official Gazette of the Federation 07-V-1997.

Guidelines for the preparation and presentation of costs, expenses and investments; the procurement of goods and services in contracts and assignments; the accounting and financial verification of contracts, and the update of royalties in contracts and the right of extraction of hydrocarbons.

Official Gazette of the Federation 06-III-2015, last reform Official Gazette of the Federation 28-XI-2016.

Guidelines for the preparation and presentation of cost and benefit analyses of investment programs and projects.

Official Gazette of the Federation 30-XII-2013.

Guidelines for the Preparation and Presentation of Draft Regulations Issued by the Federal Executive Branch.

Official Gazette of the Federation 25-V-2022.

Guidelines for the performance evaluation of public servants of the Federal Public Administration, as well as its Annex.

Official Gazette of the Federation 02-V-2005.

Guidelines for the Organization and Conservation of Archives.

Official Gazette of the Federation 4-V-2016.

General Guidelines to carry out the validation process of the participable income tax in accordance with article 3-B of the Fiscal Coordination Law.

Official Gazette of the Federation 22-IV-2022.

Guidelines to regulate the SAT project management cycle, its monitoring, evaluation and supervision.

Guidelines regulating the designation of the Heads of the Administration and Finance Units or equivalents of the Federal Public Administration.

Official Gazette of the Federation 03-II-2022.

Guidelines regulating the participation of social witnesses in the contracts made by the dependencies and entities of the Federal Public Administration.

Official Gazette of the Federation 16-XII-2004.

General technical guidelines for the publication, harmonization and standardization of the information of the obligations established in title five and in section IV of article 31 of the General Law on Transparency and Access to Public Information, which must be disseminated by the obligated subjects on Internet portals and on the National Transparency Platform.

Official Gazette of the Federation 04-V-2016, last reform 28-XII-2020.

Federal Technical Guidelines for the publication, harmonization and standardization of the information of the obligations established in Title Three, Chapters I and II of the Federal Law on Transparency and Access to Public Information, which must be disseminated by the obligated subjects in the federal sphere on Internet portals and on the National Transparency Platform.

Official Gazette of the Federation 17-IV-2017, last reform 19-X-2017.

General guidelines and strategies to promote the environmental management of resources in the administrative offices of the dependencies and entities of the Federal Public Administration.

Official Gazette of the Federation 15-III-2001.

Administrative Manual of General Application on Acquisitions, Leases and Services of the Public Sector.

Official Gazette of the Federation 09-VIII-2010, last reform Official Gazette of the Federation 03-II-2016.

Administrative Manual of General Application on Public Works and Services Related Thereto.

Official Gazette of the Federation 09-VIII-2010, last reform Official Gazette of the Federation 02-XI-2017.

Administrative Manual of General Application on Financial Resources.

Official Gazette of the Federation 15-VII-2010, last reform Official Gazette of the Federation 30-XI-2018.

Government Accounting Manual.

Official Gazette of the Federation 22-XI-2010, last reform Official Gazette of the Federation 06-XII-2022.

Government Accounting Manual for the Federal Executive Branch in force.

Budgetary Standards Manual for the Federal Public Administration.

Official Gazette of the Federation 31-XII-2004.

Manual of the Professional Career Service.

Official Gazette of the Federation 29-VIII-2011, last reform Official Gazette of the Federation 17-V-2019.

Conceptual Framework of Government Accounting.

Official Gazette of the Federation 20-VIII-2009.

Standard to establish the structure of the Monthly Base Income Calendar.

Official Gazette of the Federation 03-IV-2013, last reform Official Gazette of the Federation 11-VI-2018.

Standard to grant the National Public Administration Award.

Official Gazette of the Federation 08-IX-2009.

Standard regulating workdays and hours in the Centralized Federal Public Administration.

Official Gazette of the Federation 15-III-1999.

General Standards for the registration, affectation, final disposition and write-off of movable property of the Centralized Federal Public Administration.

Official Gazette of the Federation 30-XII-2004.

Standards for the operation of the register of sanctioned public servants and for the issuance by remote means of electronic communication of the certificates of disqualification, non-disqualification, sanction and non-existence of sanction.

Official Gazette of the Federation 03-XII-2008.

Standards and Methodology for the Determination of the Accounting Moments of Revenues.

Official Gazette of the Federation 09-XII-2009, last reform 27-IX-2018.

Circular Letter 100-2018-54 Public servants obligated to make the Delivery-Reception Report.

Official Gazette of the Federation 02-X-2018.

Policies, Bases and Guidelines on Acquisitions, Leases and Services of the Tax Administration Service.

Official Gazette of the Federation 14-I-2016, last reform 19-IX-2017.

Policies, bases and guidelines on public works and services related thereto of the Tax Administration Service.

Official Gazette of the Federation 31-X-2018.

Basic Postulates of Government Accounting.

Official Gazette of the Federation 20-VIII-2009.

National Program to Combat Corruption and Impunity, and Improvement of Public Management 2019-2024.

Official Gazette of the Federation 30-VIII-2019.

Protocol of action in matters of public contracts, granting and extension of licenses, permits, authorizations and concessions.

Official Gazette of the Federation 20-VIII-2015, last reform Official Gazette of the Federation 28-II-2017.

Rules of General Character referred to in the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

Official Gazette of the Federation 23-VIII-2013, last reform Official Gazette of the Federation 30-XI-2020.

General Rules of Foreign Trade for the corresponding fiscal year.

Rules of general character to define the methods of adjustment of the value of hydrocarbons of the rights on hydrocarbons.

Official Gazette of the Federation 16-II-2015, last reform Official Gazette of the Federation 30-XI-2017.

General rules on the Retirement Savings System for Workers subject to the Law of the Institute of Security and Social Services of State Workers.

Official Gazette of the Federation 22-IX-1994, last reform Official Gazette of the Federation 28-III-2005.

Rules for obtaining the tax situation certificate in matters of employer contributions and payment of discounts.

Official Gazette of the Federation 28-VI-2017.

List of pension plans authorized and registered with the National Commission of the Retirement Savings System.

Official Gazette of the Federation 10-XII-2012, last reform Official Gazette of the Federation 31-VII-2023.

Resolution of Administrative Facilities for the Sectors of Taxpayers indicated therein for the corresponding fiscal year.

Miscellaneous Tax Resolution for the corresponding fiscal year.

Resolution issuing the official format for the registration and registration of those who carry out vulnerable activities.

Official Gazette of the Federation 30-VIII-2013, last reform Official Gazette of the Federation 17-VIII-2016.

Resolution issuing the official formats of the notices and reports that must be presented by those who carry out vulnerable activities.

Official Gazette of the Federation 30-VIII-2013, last reform Official Gazette of the Federation 24-V-2021.

III. Attributions.

Law of the Tax Administration Service

Article 7.

The Tax Administration Service shall have the following attributions:

Collect taxes, improvement contributions, duties, products, federal benefits and their accessories in accordance with applicable legislation.

II.

Direct customs and inspection services, as well as the Support Unit for Fiscal and Customs Inspection.

III.

Represent the interest of the Federation in fiscal controversies.

IV.

Determine, liquidate and collect contributions, federal benefits and their accessories when, in accordance with international treaties to which Mexico is a party, these powers must be exercised by the fiscal and customs authorities of the federal order.

Exercise those that, in matters of fiscal coordination, correspond to the tax administration.

VI.

Request and provide to other instances and public institutions, national or foreign, access to the information necessary to avoid tax evasion or avoidance, in accordance with laws and international treaties in fiscal and customs matters.

VII.

Monitor and ensure due compliance with fiscal and customs provisions and, where appropriate, exercise the verification powers provided in said provisions.

VIII.

Participate in the negotiation of international treaties carried out by the Federal Executive in fiscal and customs matters, as well as enter into inter-institutional agreements within the scope of its competence.

IX.

Provide, under the principle of reciprocity, the assistance requested by supervisory and regulatory instances of other countries with which agreements have been signed or form part of international conventions to which Mexico is a party, for which purpose, in exercise of its surveillance powers, it may collect from taxpayers and third parties related to them, the information and documentation that is the object of the request.

Serve as a consulting body of the Federal Government in fiscal and customs matters.

XI.

Locate and list taxpayers in order to expand and keep the respective register up to date.

XII.

Obtain the information necessary to determine the origin of taxpayers' income and, where appropriate, the correct compliance with their tax obligations.

XIII.

Propose, for superior approval, the tax and customs administration policy, and execute the actions for its application. Tax and customs administration policy shall be understood as the set of actions aimed at efficiently collecting federal contributions and benefits that tax legislation establishes, as well as combating tax evasion and avoidance, expanding the taxpayer base and facilitating voluntary compliance with taxpayer obligations.

XIV.

Design, administer and operate the database for the fiscal and customs information system, providing the Ministry of Finance and Public Credit with sufficient statistical data that allow the Federal Executive Branch to prepare complete reports on federal collection and audit that it must render to the Congress of the Union.

XV.

Contribute with timely, certain and verifiable data to the design of tax policy.

XVI.

Issue the general provisions necessary for the effective exercise of its powers, as well as for the application of laws, treaties and provisions issued based on them.

XVII.

Issue the labels and seals that taxpayers must use when tax laws oblige them, and

XVIII.

Those others that are necessary to carry out those provided for in this Law, its internal regulation and other applicable legal provisions.

Article 7-A.

The Tax Administration Service in matters of collection of payment of contributions through the delivery of plastic works made by their authors, must receive the works in accordance with the selection procedure established in article 7-B, keeping the record of the same and distributing them among the Federation and the Federative Entities, as well as the Municipalities.

The record of plastic works that are part of the artistic heritage of the Nation shall be made known on the Internet page of the Tax Administration Service, indicating the place of destination of the work.

IV. Mission and Vision

Mission

Collect with honesty, responsibility and equity the tax resources marked by the Law, which contribute to financing public spending, generating well-being in the population and promoting the economic growth of Mexico.

Vision

To be a reliable, efficient and effective institution in collection, with cutting-edge technology, based on a context of fiscal justice with a focus on human vocation and social conscience.

V. Organizational Chart

VI. Organic Structure

Head of the Tax Administration Service

1.1

General Administration of Collection

1.1.1

Decentralized Collection Administrations

1.1.1.1

Decentralized Sub-administrations of Collection

1.2

General Administration of Federal Fiscal Audit

1.2.1

Decentralized Fiscal Audit Administrations

1.2.1.1

Decentralized Sub-administrations of Fiscal Audit

1.3

General Administration of Foreign Trade Audit

1.3.1

Decentralized Foreign Trade Audit Administrations

1.3.1.1

Foreign Trade Audit Administrations

1.3.1.2

Decentralized Sub-administrations of Foreign Trade Audit

1.4

General Administration of Large Taxpayers

1.5

General Administration of Hydrocarbons

1.6

General Administration of Taxpayer Services

1.6.1

Decentralized Taxpayer Services Administrations

1.6.1.1

Decentralized Sub-administrations of Taxpayer Services

1.7

General Legal Administration

1.7.1

Decentralized Legal Administrations

1.7.1.1

Decentralized Legal Subadministrations

1.8

General Planning Administration

1.9

General Resources and Services Administration

1.10 General Communications and Information Technologies Administration

1.11 General Evaluation Administration

2.

Internal Control Body

VI.1. Generic Functions of the General Administrations

The General Administrations of the Tax Administration Service, in addition to the functions mentioned in the specific section for their administrative unit, have the following:

Legally represent the Tax Administration Service, with the sum of general and special powers required in accordance with applicable legal provisions, in matters within their competence.

Represent the Tax Administration Service in national forums, events and meetings before national public and private organizations in matters within their competence and comply with the agreements and conventions they enter into.

Represent the Tax Administration Service in international forums, events and meetings and act as competent authority before international organizations linked to tax and customs administration in matters within their competence, in accordance with the guidelines issued for such purpose by the Head of the Tax Administration Service.

Propose the participation of the Tax Administration Service in international forums, as well as in programs, projects, actions and subscription of legal instruments of scientific, technical, regulatory or any other kind of cooperation in matters within their competence with countries, international organizations, foreign entities, institutions or public or private organizations or with individuals, to promote and encourage research, best practices, technological development, human resources training and the dissemination of knowledge and the improvement in the quality of the services of the Tax Administration Service, in accordance with the guidelines issued for such purpose by the Head of the Tax Administration Service.

Propose to the General Legal Administration, projects of modifications to fiscal and customs legislation, as well as the publication or modification of provisions of a general nature and projects of regulatory criteria that the Tax Administration Service must issue.

Issue an opinion, upon request of the General Legal Administration, regarding draft bills or decrees; regulations, rules or any other legal provision that regulates matters within their competence.

Participate, together with the competent administrative units of the Ministry of Finance and Public Credit, in the elaboration of coordination agreements and accords in federal fiscal matters with the fiscal authorities of the federal entities and, within the scope of their competence, issue the guidelines that must be applied due to the agreements or accords that are entered into, as well as request and deliver information related to them to said federal entities and evaluate the results of the application of said agreements and accords.

Enter into, modify and revoke contracts, agreements and, in general, all kinds of legal acts directly linked to the development of their powers.

Implement agreements and coordinate actions within the scope of their competence, regarding the attributes corresponding to the Tax Administration Service, for compliance with the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin and its Regulation, the Hydrocarbon Revenue Law and its Regulation, and other applicable legal provisions.

Report regarding infractions of fiscal and customs laws, as well as foreign trade detected in the exercise of their powers, to the tax authorities, organizations or bodies empowered to determine tax credits or impose sanctions in matters other than those within their competence and provide the data and elements necessary for said authorities to exercise their powers.

Provide the General Evaluation Administration with the information and documentation requested by the competent instances in matters of national security.

Cooperate with competent authorities in investigations, procedures and controversies related to human rights.

Attend to requirements or requests derived from the application of the Organic Law of the Taxpayer Defense Attorney's Office.

Provide competent authorities, in terms of the Federal Fiscal Code and the Federal Law of Taxpayer Rights, with information and data of taxpayers, as well as those manifested in their declarations and, where applicable, information related to federal administrative contentious trials and other jurisdictional procedures in which the Tax Administration Service is a party.

Require taxpayers, jointly liable parties or third parties related to them, to exhibit accounting and provide documentation, data and reports that are necessary for the exercise of their powers, as well as obtain from public servants and public certifiers the reports and data they have by reason of their functions regarding matters within their competence.

Implement, in coordination with the General Administration of Taxpayer Services, the programs formulated in matters within their competence and that impact the attention and services established by said General Administration.

Notify the acts issued related to the exercise of their powers and those dictated by the administrative units under their charge.

Carry out the actions corresponding to comply with executed sentences or firm resolutions dictated by judicial or administrative authorities, regarding matters within their competence.

Leave their own resolutions without effect when they have been issued in contravention of fiscal and customs provisions, as well as foreign trade, provided that they are not firm, a defense mechanism has been filed against them and there is a request from the General Legal Administration in terms of the Federal Law of Administrative Contentious Procedure and the guidelines that for such effects said General Administration issues.

Modify or revoke individual administrative resolutions not favorable to an individual in accordance with the Federal Fiscal Code, issued by the administrative units under their charge.

Propose and participate in the issuance of public service manuals, in matters within their competence.

Refrain, in accordance with the Law of the Tax Administration Service, from carrying out the determination of contributions and their accessories, as well as imposing the corresponding sanctions for infractions discovered due to the exercise of their verification powers.

Impose sanctions for infringement of legal provisions governing the matter of their competence.

Cancel requirements and, where applicable, fines in matters within their competence, when they derive from alleged omissions in terms of the Regulation of the Federal Fiscal Code.

Watch over the due guarantee of the fiscal interest in matters in which they have competence.

Periodically inform the Head of the Tax Administration Service about matters within their competence.

Agree and resolve matters within the competence of the administrative units under their charge, as well as grant hearings to the public.

Appoint, designate, remove, change assignment or location, commission, reassign or transfer and other actions provided for in applicable ordinances, and in accordance with them, to public servants, auditors, visitors, verifiers, notifiers and executors of the administrative units under their charge.

Authorize public servants assigned to their administrative units to carry out acts and sign specific documents.

Participate in the review of the strategic plan of the Tax Administration Service and elaborate specific instruments applicable to the administrative units under their charge derived from said plan, as well as implement actions, methodologies and tools for the analysis, evaluation, coordination, control and monitoring of plans, programs and projects within their competence, in coordination with the General Planning Administration and in accordance with the guidelines issued by said General Administration.

Establish, in accordance with applicable legal provisions, plans, programs, guidelines, directives and procedures regarding the activities carried out by the administrative units under their charge; organize and direct said activities, as well as supervise, evaluate and, where applicable, inform the General Evaluations and Resources and Services Administrations, within the scope of their competencies, compliance with them, including that related to risk models.

Apply policies, programs, guidelines, directives, systems, procedures and work methods in matters under their charge.

Apply criteria and guidelines on prevention and combat of corruption, and reliability evaluation; execute necessary actions to solve recommendations and implement improvement actions issued by the General Evaluation Administration, as well as apply institutional security criteria issued by the General Resources and Services Administration.

Apply regulatory criteria established by the General Legal Administration or the competent administrative units of the Ministry of Finance and Public Credit.

Dictate in case of fortuitous event, force majeure or any other cause that prevents compliance with any of the legal precautions in the matter of their competence, the administrative measures required to remedy the situation.

Elaborate and propose the specific organization section corresponding to the administrative units under their respective charges for their integration into the General Organization Manual of the Tax Administration Service, as well as approve the specific organization and procedures manuals of said administrative units.

Participate in the design of the organizational structure and infrastructure of the administrative units under their charge.

Elaborate and issue operation instructions for the administrative units under their charge, as well as guidelines in matters within their competence.

Make known to public servants of the administrative units under their charge, the procedures, operation, general and specific organization and public service manuals, as well as operation instructions, legal provisions and instructions issued by other competent administrative units of the Tax Administration Service, that are applicable in the performance of the functions conferred upon them.

Inform the competent authority of facts or omissions of which they have knowledge and that may constitute administrative infractions or crimes; formulate or, where applicable, order the elaboration of corresponding fact records, giving the corresponding intervention to the Internal Control Body, as well as advise and cooperate with other administrative units of the Tax Administration Service regarding the investigation of said facts or omissions, the processing and procedure of actions, and provide the General Evaluation Administration with the information and documentation necessary for the exercise of the attributes of this General Administration, including access to databases containing said information.

Propose to the General Resources and Services Administration the draft annual budget of the administrative units under their charge, based on their programs and projects.

Propose and participate, in coordination with the General Administrations of Planning and Communications and Information Technologies, in the planning, design and definition of electronic programs in matters within their competence.

Propose and participate in the elaboration and validation of official forms of notices, petitions, declarations, manifestations and other documents required by fiscal and foreign trade provisions.

Cooperate with the administrative units of the Ministry of Finance and Public Credit and provide the Financial Intelligence Unit of said dependency, the information and documentation necessary for the exercise of its attributes, including access to databases containing said information.

Cooperate with the General Administrations of Planning and Evaluation, in the evaluation of the efficiency and integral productivity of the administrative units under their charge.

Cooperate with the General Evaluation Administration in administrative reviews, internal interventions and verifications that it carries out on the procedures, records, controls and systems of the administrative units under their charge.

Participate with the General Evaluation Administration in the elaboration of ethics guidelines for its personnel and supervise compliance.

Issue identification certificates for personnel under their charge or commissioned by another administrative unit of the Tax Administration Service, in order to enable them for the practice of acts related to the exercise of their powers and authorize the issuance of identification badges.

Certify copies of documents in their possession or in their files, including prints or reproductions derived from microfilm, optical disk, magnetic, digital, electronic or magneto-optical media; certify documents, files and facts, including the ratification of signatures made by individuals in terms of the Federal Fiscal Code, related to matters within their competence; issue certificates that must be sent to tax authorities of countries with which agreements or treaties and other applicable international instruments have been entered into and, where applicable, request their legalization or apostille previously, as well as carry out the collation of public or private documents.

Designate experts for the formulation of technical opinions related to matters within their competence.

Cooperate with other administrative units of the Tax Administration Service for the better dispatch of matters within their competence, as well as with the General Planning Administration for the integration and monitoring of the annual continuous improvement program of the Tax Administration Service.

Implement measures for compliance with the annual operational program, regarding powers conferred to federal entities and, where applicable, supervise and evaluate their degree of progress in coordination with competent administrative units of the Ministry of Finance and Public Credit.

Develop and implement, in coordination with the General Planning Administration, indicators that allow determining the level of compliance with plans and programs of the administrative units under their charge and provide information to said General Administration for decision-making in matters of planning.

Inform the General Planning Administration, about the working groups of the Tax Administration Service in which they participate, as well as propose, where applicable, the creation of those considered necessary and the elimination of those that are dispensable.

Design, develop, implement, evaluate and update, in accordance with guidelines issued by the General Planning Administration, tax risk models, within the scope of their competence, as well as implement those related to prevention and combat of corruption established by the General Evaluation Administration.

Define and analyze, in accordance with guidelines issued by the General Planning Administration, information integration models within the scope of their competence.

Analyze and make known to competent administrative units of the Tax Administration Service, in coordination with the General Planning Administration, the results of the evaluation of their information integration and risk models.

Propose risk profiles applicable to different sectors of taxpayers, in accordance with guidelines issued by the General Planning Administration.

Propose guidelines on risk management that administrative units under their charge must comply with, in accordance with guidelines issued by the General Planning Administration.

Propose the development of new projects, including special ones, by sector of taxpayers, jointly liable parties and other obligated parties in terms of fiscal provisions, in accordance with guidelines issued by the General Planning Administration.

Analyze jointly with the General Planning Administration and in coordination with the General Evaluation Administration, proposals for modification to processes, structures and services of administrative units under their charge, as well as propose improvement actions to them.

Attend to requests made by the General Evaluation Administration, on the imposition of disciplinary measures on public servants under their charge, derived from administrative reviews, verifications, or internal interventions carried out by said General Administration, to compel them to behave in accordance with applicable legal provisions.

Develop, in coordination with the General Administrations of Planning and Evaluation, measurement schemes for the efficiency and productivity of processes applied by each General Administration and establish, in coordination with the General Planning Administration, methods, techniques, tools and quality measurements of their processes and those of administrative units under their charge.

Provide the General Evaluation Administration with information on their processes linked to the structure of the institutional repository.

Channel to the General Evaluation Administration and, where applicable, to the Internal Control Body, complaints and reports of facts regarding non-compliance that public servants of the Tax Administration Service may have incurred regarding the regulations, systems and procedures that regulate said decentralized administrative body.

Inform the General Evaluation Administration, of conduct that may constitute crimes by public servants of the Tax Administration Service.

Attend, through the General Evaluation Administration, requirements that in the scope of their attributes, are requested by different oversight bodies and authorities empowered to request information and documentation from the Tax Administration Service, except those made by the Internal Control Body and those requests that must be attended directly in accordance with the Internal Regulations of the Tax Administration Service.

Elaborate reports on the management of actions carried out in matters of prevention, combat of corruption and risk perception, as well as those of administrative units under their charge.

Others that in the scope of their competences attribute to the Tax Administration Service, laws, regulations and other applicable legal provisions, as well as functions entrusted by the Head of the Tax Administration Service.

Leave their own resolutions without effect when they have been issued in contravention of fiscal and customs provisions, as well as foreign trade, provided that they are not firm, a revocation appeal has been filed against them and there is a request from the General Legal Administration in terms of the guidelines that for such effects the General Legal Administrator issues.

VI.2.

Generic Functions of the Central Administrations and Coordinations

Central administrators, coordinators and administrators assigned to central administrative units, in addition to the specific powers conferred by the Internal Regulations of the Tax Administration Service will have, in accordance with said ordinance, the following:

Legally represent the Tax Administration Service, with the sum of general and special powers required in accordance with applicable legal provisions, in matters within their competence.

Issue an opinion, upon request of the General Legal Administration, regarding draft bills or decrees; regulations, rules or any other legal provision that regulates matters within their competence.

Report regarding infractions of fiscal and customs laws, as well as foreign trade detected in the exercise of their powers, to the tax authorities, organizations or bodies empowered to

determine tax credits or impose sanctions in matters outside their competence and provide

the data and elements necessary for said authorities to exercise their powers.

Provide the General Administration of Evaluation with the information and documentation requested by

the competent instances in matters of national security.

Cooperate with the competent authorities in investigations, procedures, and controversies relative

human rights.

Attend to the requirements or requests derived from the application of the Organic Law of the

Taxpayer Defense Attorney's Office.

Provide the competent authorities, in terms of the Federal Fiscal Code and the Federal

Law of Taxpayer Rights, with the information and data of taxpayers, as well as those

stated in their declarations and, where applicable, information relative to federal administrative contentious

lawsuits and other jurisdictional procedures in which the Tax Administration

Service is a party.

Require taxpayers, joint obligors, or third parties related to them, to exhibit

accounting records and provide the documentation, data, and reports necessary for the exercise

of their powers, as well as gather from public servants and public notaries the reports and data that

they have by reason of their functions regarding matters of their competence.

Implement, in coordination with the General Administration of Taxpayer Services, the programs

formulated in matters of their competence that impact the attention and services established by

said General Administration.

Carry out the actions corresponding to comply with enforceable judgments or

final resolutions issued by judicial or administrative authorities, regarding matters of

their

competence.

Render their own resolutions without effect when they have been issued in contravention of fiscal

and customs provisions, as well as foreign trade, provided they are not final, a defense

mechanism has been filed against them, and there is a request from the General Legal Administration in the

terms of the Federal Law of Administrative Contentious Procedure and of the guidelines that for such

effects said General Administration issues.

Modify or revoke individual administrative resolutions not favorable to a private party in

accordance with the Federal Fiscal Code, issued by the administrative units under their charge.

Refrain, in accordance with the Law of the Tax Administration Service, from carrying out the determination

of contributions and their accessories, as well as imposing the corresponding sanctions for infractions

discovered by reason of the exercise of their verification powers.

Impose sanctions for infringement of the legal provisions governing the matter of their competence.

Cancel requirements and, where applicable, fines in matters of their competence, when derived from

alleged omissions in terms of the Regulations of the Federal Fiscal Code.

Vigil the due guarantee of the fiscal interest in matters in which they have competence.

Agree and resolve matters of the competence of the administrative units under their charge, as well as

grant hearings to the public.

Participate in the review of the strategic plan of the Tax Administration Service and prepare the

specific instruments applicable to the administrative units under their charge derived from said plan, as

well as implement the actions, methodologies, and tools for the analysis, evaluation, coordination,

control, and monitoring of the plans, programs, and projects of their competence, in coordination with

the

General Administration of Planning and in accordance with the guidelines issued by said General

Administration.

Apply the policies, programs, guidelines, directives, systems, procedures, and work methods

in matters under their charge.

Apply the criteria and guidelines in matters of prevention and combat against corruption, and evaluation of

reliability; execute the necessary actions to resolve recommendations and implement the

improvement actions issued by the General Administration of Evaluation, as well as apply the criteria of

institutional security issued by the General Administration of Resources and Services.

Apply the normative criteria established by the General Legal Administration or the units

administrative competent of the Ministry of Finance and Public Credit.

Dictate in case of fortuitous event, force majeure, or any other cause that prevents compliance with any of the

legal provisions in the matter of their competence, the administrative measures required to

remedy the situation.

Participate in the design of the organizational structure and infrastructure of the administrative units that

they have under their charge.

Make known to the public servants of the administrative units under their charge, the manuals of

procedures, operation, general and specific organization, and public service, as well as the

operating instructions, legal provisions, and instructions issued by the other units

administrative competent of the Tax Administration Service, that are applicable in the

performance of the functions they have conferred.

Inform the competent authority of the facts or omissions of which they have knowledge and that may

constitute administrative infractions or crimes; formulate or, where applicable, order the preparation of the

corresponding records of facts, giving the intervention corresponding to the Internal Body

Control, as well as advise and cooperate with the other administrative units of the Tax

Administration Service regarding the investigation of said facts or omissions, of the processing and

procedure of the actions, and provide the General Administration of Evaluation with the information and

documentation necessary for the exercise of the attributions of this General Administration, including the

access to the databases containing said information.

Propose and participate, in coordination with the General Administrations of Planning and of

Communications and Information Technologies, in the planning, design, and definition of electronic programs

in matters of their competence.

Propose and participate in the preparation and validation of official forms of notices, petitions,

declarations, manifestations, and other documents required by fiscal and foreign trade

provisions.

Cooperate with the General Administrations of Planning and Evaluation, in the evaluation of the

efficiency and integral productivity of the administrative units under their charge.

Cooperate with the General Administration of Evaluation in administrative reviews, internal interventions

and verifications that it carries out on the procedures, records, controls, and systems of the units

administrative under their charge.

Participate with the General Administration of Evaluation in the preparation of the ethics guidelines of

its personnel and supervise their compliance.

Issue identification certificates for personnel under their charge or commissioned by another unit

administrative of the Tax Administration Service, in order to enable them for the practice of acts

related to the exercise of their powers and authorize the issuance of identification badges.

Certify copies of documents that they have in their power or exist in their archives, including prints or

reproductions derived from microfilm, optical disc, magnetic, digital, electronic, or magneto

optical media; certify documents, files, and facts, including the ratification of signatures made by

private parties in terms of the Federal Fiscal Code, relative to matters of their competence;

issue the certificates that must be sent to the tax authorities of the countries with which there are

celebrated agreements or treaties and other applicable international instruments and, where applicable, request

prior legalization or apostille, as well as carry out the collation of public documents

private.

Designate experts for the formulation of technical opinions related to matters of

their

competence.

Cooperate with the other administrative units of the Tax Administration Service for the better

dispatch of matters of their competence, as well as with the General Administration of Planning for the

integration and monitoring of the annual continuous improvement program of the Tax Administration Service.

Inform the General Administration of Planning, about the working groups of the Tax

Administration Service in which they participate, as well as propose, where applicable, the creation of those that

they consider necessary and the elimination of those that are dispensable.

Design, develop, implement, evaluate, and update, in accordance with the guidelines issued by the

General Administration of Planning, the tax risk models, within the scope of their competence, as

well as implement those relative to the prevention and combat against corruption established by the Administration

General of Evaluation.

Propose risk profiles applicable to different sectors of taxpayers, in accordance with the

guidelines issued by the General Administration of Planning.

Propose guidelines in matters of risk management that must be complied with by the units

administrative under their charge, in accordance with the guidelines issued by the General Administration of Planning.

Propose the development of new projects, including special ones, by sector of taxpayers,

joint obligors, and other obligated parties in terms of fiscal provisions, in accordance with the

guidelines issued by the General Administration of Planning.

Channel to the General Administration of Evaluation and, where applicable, to the Internal Control Body, the

complaints and reports of facts regarding the non-observance in which public servants of the Tax

Administration Service may have possibly incurred regarding the regulations, systems, and procedures that regulate

said decentralized administrative body.

Inform the General Administration of Evaluation, of conduct that may constitute crimes of the

public servants of the Tax Administration Service.

Attend, through the General Administration of Evaluation, the requests that within the scope of their

attributions, are requested by the different auditing bodies and authorities that have

powers to request information and documentation from the Tax Administration Service, except those

carried out by the Internal Control Body and those requests that must be attended directly

in accordance with the Internal Regulations of the Tax Administration Service.

Propose management and performance indicators that allow determining the level of productivity,

compliance with policies, and obtaining results of the administrative unit under their charge.

Vigil compliance with applicable legal provisions and systems and procedures

established by the general administrations to which they are assigned.

Appoint, designate, remove, or commission, in accordance with applicable ordinances, public servants,

auditors, visitors, verifiers, notifiers, and executors of the administrative units

under their

charge.

Notify the acts they issue related to the exercise of their powers and those dictated by the units

administrative of the General Administration to which they are assigned.

VI.3. Generic Functions of Decentralized Administrations

Decentralized administrators and administrators assigned to decentralized administrative units

in addition to the specific powers conferred by the Internal Regulations of the Tax

Administration Service shall have, in accordance with said ordinance, the following:

Legally represent the Tax Administration Service, with the sum of general powers and

special powers required in accordance with applicable legal provisions, in matters of their

competence.

Propose to the General Legal Administration, projects of modifications to fiscal and

customs legislation, as well as the publication or modification of provisions of a general nature and projects of criteria

normative that the Tax Administration Service must issue.

Implement agreements and coordinate actions within the scope of their competence, regarding the

attributions corresponding to the Tax Administration Service, for compliance with the

Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin and its

Regulations, the Hydrocarbons Revenue Law and its Regulations, and other applicable legal provisions.

Inform regarding infractions to fiscal and customs laws, as well as foreign trade

detected in the exercise of their powers, to tax authorities, organisms, or bodies empowered to

determine tax credits or impose sanctions in matters outside their competence and provide

the data and elements necessary for said authorities to exercise their powers.

Provide the General Administration of Evaluation with the information and documentation requested by

the competent instances in matters of national security.

Cooperate with the competent authorities in investigations, procedures, and controversies relative to