General Organization Manual of the Tax Administration Service

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

I.

Historical Background

II.

Legal-Administrative Framework

III.

Attributes

IV.

Mission and Vision

V.

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,

of

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

of

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:

I.

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.

V.

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.

X.

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.

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.

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.

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 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

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

of

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

or

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

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.

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 the

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

of

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.

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

or

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 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 attached.

Appoint, designate, remove or commission, in accordance with applicable regulations, the public servants, auditors, inspectors, verifiers, notifiers and executors of the administrative units under their charge.

Notify the acts issued related to the exercise of their powers and those dictated by the administrative units of the General Administration to which they are attached.

VI.4. Generic Functions of the Subadministrations

Report regarding infractions to tax 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 of their competence and provide the data and elements necessary for said authorities to exercise their powers.

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.

Require taxpayers, jointly liable parties or third parties related to them, to exhibit accounting and provide documentation, data and reports 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 of their competence.

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

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

Oversee 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.

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

Inform the competent authority of facts or omissions of which they have knowledge and that may constitute administrative infractions or crimes; formulate or, where appropriate, order the preparation of the corresponding records of facts, giving the intervention that corresponds to the Internal Control Body, 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 powers of this General Administration, 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.

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

Certify copies of documents in their possession or in their files, 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 individuals in terms of the Federal Fiscal Code, related to matters of their competence; issue the certificates that must be sent to the tax authorities of the countries with which agreements or treaties and other applicable international instruments have been celebrated and, where appropriate, request their legalization or apostille previously, as well as carry out the collation of public or private documents.

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

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

Attend, through the General Administration of Evaluation, the requirements that in the scope of their powers, are requested by the different oversight bodies and the authorities that have powers 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 to directly in accordance with the Internal Regulations of the Tax Administration Service.

Notify the acts issued related to the exercise of their powers and those dictated by the administrative units of the General Administration to which they are attached.

VII. Objectives and Functions

1. Head of the Tax Administration Service

Objective

Develop the strategic activity of the State consisting of the determination, liquidation and collection of taxes, improvement contributions, fees, products, federal revenues and their accessories for the financing of public expenditure; likewise, ensure the correct, effective, equitable and timely application of tax and customs legislation, in order to promote efficiency in tax administration and voluntary compliance, by the taxpayer, of the obligations derived from the aforementioned legislation.

Functions

Carry out the powers provided for in Article 14 of the Tax Administration Service Law.

Participate with the representation of the Tax Administration Service in meetings of international organizations where tax and customs issues are discussed.

Represent the Secretary of Finance and Public Credit in tax controversies, except in amparo matters, when said public servant acts as responsible authority, in accordance with Article 7, section III of the Tax Administration Service Law.

Propose the holding of extraordinary sessions of the Governing Board of the Tax Administration Service.

Constitute the consultation instances and specialized committees referred to in Article 19 of the Tax Administration Service Law; issue guidelines for the integration and functioning of said consultation instances and specialized committees, of the Internal Taxes Committee and the Foreign Trade Committee, as well as approve the procedures for the analysis and discussion of operational and administrative policies in the matters of the competence of each of said committees and for the issuance by them of the recommendations that proceed to the administrative units of the Tax Administration Service and preside over them.

Approve matters that do not require authorization from the Governing Board of the Tax Administration Service.

Approve the strategic plan and supervise the strategic planning process of the Tax Administration Service.

Preside over the Commission of the Career Tax Service referred to in the Tax Administration Service Law.

Supervise the integration of the annual continuous improvement program of the Tax Administration Service.

Evaluate the functioning of the administrative units of the Tax Administration Service and, where appropriate, issue or instruct the issuance of guidelines for the analysis, control and evaluation of the internal procedures of the Tax Administration Service.

Authorize public servants of the Tax Administration Service to carry out acts and sign specific documents.

Supervise the administration of human, financial and material resources assigned to the administrative units of the Tax Administration Service.

Appoint and remove public servants of the Tax Administration Service, as well as free designation tax officials, in terms of the Statute of the Career Tax Service and other applicable legal provisions.

Create working groups necessary for the adequate interpretation of tax, customs, and foreign trade legislation, considering the participation that corresponds to the administrative units of the Ministry of Finance and Public Credit and of the National Customs Agency of Mexico.

Supervise that social and cultural benefits are granted, as well as that training activities for personnel of the Tax Administration Service are carried out, in accordance with the norms and principles established by the Commission of the Career Tax Service and other applicable legal provisions.

Grant the authorizations provided for by tax and customs provisions.

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

Issue agreements by which powers are delegated to public servants or to the administrative units of the Tax Administration Service; the sub-headquarters of the decentralized administrations of the General Administration of Foreign Trade Audit are determined; headquarters of central administrative units outside Mexico City are constituted and those by which the location of their offices abroad is approved and designate the public servants attached to said offices.

Provide the competent authorities of the Ministry of Finance and Public Credit with the information they require for the evaluation and design of tax and customs policy, and to prepare the reports that the Ministry is obliged to present.

Enter into contracts, agreements and, in general, all kinds of legal acts directly linked to the development of the powers of the Tax Administration Service or related to the administration of human, material and financial resources assigned to it.

Request opinion from the Taxpayer Defense Attorney's Office on the interpretation of tax and foreign trade provisions.

Those conferred to the Tax Administration Service by the Regulation of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin, the Hydrocarbons Revenue Law and its Regulation and other applicable legal provisions.

Propose for approval of the Governing Board of this decentralized administrative body:

• The operational, normative and functional policy, as well as the programs that the administrative units of the Tax Administration Service must follow.

• The guidelines, norms and policies under which the Tax Administration Service will provide reports, data and technical cooperation required by some of the federal entities, the dependencies or entities of the Federal Public Administration, the Attorney General of the Republic, or any other competent authority.

• The annual continuous improvement program, in terms of Article 10, section VII of the Tax Administration Service Law.

• The draft modifications to tax and customs legislation for the continuous improvement of tax administration.

• The draft Statute of the Career Tax Service.

• The operating and functioning guidelines of the Governing Board of the Tax Administration Service and the appointment of the Technical Secretary and the prosecretary of the same.

• The opinion on the draft initiatives of law, decrees, regulations, agreements, administrative resolutions and provisions of a general nature in tax and customs matters, that corresponds to issue or promote to the Ministry of Finance and Public Credit.

• Any other matter of relevance to the Tax Administration Service that it deems necessary.

1.1 General Administration of Collection

Objective

Define the official forms and other documents required by tax and customs provisions; monitor compliance in the presentation of tax declarations; implement the operation of the tax mailbox; make tax credits effective through notification and collection of the same; strengthen operational collaboration between the federal entities and the Tax Administration Service, temporarily restrict the use of the digital seal certificate and cancel, revoke or render void digital seal certificates, in order to contribute to the collection of federal revenues.

Functions

Participate in the definition and implementation of special projects in matters of collection of federal revenues.

Participate with the competent administrative units of the Ministry of Finance and Public Credit and of the Tax Administration Service, in the design of collection processes of federal revenues by credit institutions, third parties or authorized collection offices.

Define, prior opinion of the General Administration of Planning and of the General Administration of Taxpayer Services, the official forms and other documents required by tax and foreign trade provisions, as well as the integration and updating of the files used for electronic data processing, regarding declarations and payments, and verify the integrity of the information contained therein, giving the participation that corresponds to the competent administrative units of the Tax Administration Service and of the Ministry of Finance and Public Credit.

Elaborate and update the operating instructions for the provision of services for reception of information of tax declarations and collection of federal revenues by credit institutions, third parties or authorized collection offices.

Validate and inform the federal entities the amount of economic incentives that correspond to them by reason of the actions that these have carried out in accordance with the administrative collaboration agreements in federal fiscal matters.

Establish and coordinate work programs to operate with the federal entities in matters of control of obligations, in accordance with the administrative collaboration agreements in federal fiscal matters subscribed by said entities.

Collect directly, by credit institutions, third parties or through authorized collection offices, the amount of contributions and revenues, as well as federal products and other revenues of the Federation, even when they are destined for a specific purpose.

Provide the competent administrative unit of the Ministry of Finance and Public Credit with information on revenues collected, through credit institutions, third parties or authorized collection offices.

Regulate, process and resolve clarification requests presented by taxpayers, related to the presentation of declarations and reception of payments, as well as requirements derived from said declarations and payments.

Receive from individuals, directly or through authorized offices and electronic means, the declarations required by tax provisions.

Issue the opinion regarding that the credit institution has the systems, procedures and controls necessary for the provision of services for reception of information of tax declarations and collection of federal revenues, in accordance with the operating instructions referred to in section IV of Article 16 of the Internal Regulations of the Tax Administration Service.

Monitor that taxpayers, jointly liable parties and other obligated parties in matters of contributions, revenues and their accessories, comply with the obligation to present information through the corresponding declarations in accordance with tax provisions.

Require in terms of Article 41, section I of the Federal Fiscal Code, the presentation of declarations, notices, information and other documents, when obligated parties do not do so within the indicated periods regarding matters referred to in said article and make effective a quantity in accordance with provided in section II of said article, when expired the period to attend the third requirement this is not solved.

Guide taxpayers to rectify errors and omissions in their declarations.

Process and resolve requests for authorization for the application of a lower profit coefficient to determine provisional payments of income tax.

Participate with the competent administrative units of the Ministry of Finance and Public Credit and of the Tax Administration Service, in the elaboration of guidelines to clean and cancel tax credits.

Participate with the General Administration of Taxpayer Services, in the design and elaboration of a fiscal geographic framework that allows georeferencing any type of information, as well as in the updating of the fiscal geographic information system and said framework.

Regulate notification procedures established in the Federal Fiscal Code, as well as notify acts of other tax authorities, and those that remit tax credits for their collection and enable third parties to carry out notifications.

Order and carry out home visits to taxpayers, in order to verify compliance with tax obligations in matters of registration of taxpayers, to verify data found in the federal taxpayer registry, as well as request information and documentation necessary to verify said data and provide information result of said visits to the competent administrative units of the Tax Administration Service so that they carry out the corresponding registrations and updates to the federal taxpayer registry.

Establish operational agreements with other authorities, even with auxiliaries of the Treasury of the Federation that facilitate the control and collection of tax credits.

Provide credit information societies that obtain authorization from the Ministry of Finance and Public Credit, information regarding firm tax credits of taxpayers.

Regulate and implement the operation of the tax mailbox service, in coordination with the other general administrations.

Cancel, revoke or render void digital seal certificates in accordance with the Federal Fiscal Code, as well as restrict the use of the advanced electronic signature certificate or any other mechanism permitted in applicable legal provisions, and resolve clarifications or requests presented by taxpayers to remedy or disprove irregularities detected in the exercise of the powers referred to in Article 16 of the Internal Regulations of the Tax Administration Service.

Send communications to taxpayers and, in general, carry out within the scope of their competence, the necessary actions to promote payment of their tax credits, without this being considered the start of verification powers, as well as calculate and send payment proposals to taxpayers.

Process and, where appropriate, authorize requests for deferred payment or in installments of tax credits, through guarantee, even in the case of revenues, as well as determine and liquidate to taxpayers, jointly liable parties and other obligated parties, the differences that there may be for having made payments in installments, deferred or in partialities, without having the right to do so, in terms of applicable legal provisions.

Order and carry out the precautionary embargo on goods or the business in accordance with the Federal Fiscal Code.

Carry out the administrative execution procedure to make effective tax credits against taxpayers, jointly liable parties and other obligated parties, including the embargo of bank accounts and investments in the name of debtor taxpayers and jointly liable parties; place official seals and marks with which embargoed goods are identified, as well as make effective guarantees constituted to ensure fiscal interest.

Determine joint liability regarding tax credits of their competence including update, surcharges and accessories that may arise and make them enforceable through the application of the administrative execution procedure.

Require surety institutions the payment of guaranteed credits and in case that these do not make payment in terms of the Federal Fiscal Code, order credit institutions or brokerage houses that keep in deposit titles or securities, in which the surety institution has invested its technical reserves, to proceed to their sale at market price, to cover the principal and its accessories.

Order the National Banking and Securities Commission, the National Insurance and Sureties Commission or the National Commission of the Retirement Savings System, as appropriate, or the financial entity or savings and loan cooperative company to which the account corresponds, the immobilization and conservation of bank deposits, savings components or investment associated with life insurance that are not part of the premium to be expended for the payment of said insurance, or any other deposit in national or foreign currency that are made in any type of account or contract that the taxpayer has in their name in any of the financial entities or savings and loan cooperative companies and order lift the immobilization, in accordance with the Federal Fiscal Code.

Request directly from financial entities and savings and loan cooperative societies, or through the National Banking and Securities Commission, the National Commission of the Retirement Savings System, or the National Commission of Insurance and Sureties, as appropriate, information on accounts, deposits, services, trusts, credits or loans granted to individuals and legal entities, or any type of operations, for purposes of collecting final tax credits or the administrative execution procedure, in accordance with the Federal Fiscal Code.

Sell, within or outside the auction, seized goods and businesses through the administrative execution procedure, as well as issue the document that covers the sale thereof.

Order the delivery to the acquirers of auctioned goods of the amount paid by them, when said goods cannot be delivered to them, in terms of the Federal Fiscal Code.

Declare the abandonment of goods and amounts in favor of the Federal Treasury in terms of the Federal Fiscal Code.

Review and cancel tax credits in favor of the Federation.

Declare the statute of limitations ex officio of tax credits.

Transfer to the competent instance, in terms of applicable legislation, seized or secured goods in the exercise of their powers that have passed to ownership of the Federal Treasury or of which it may dispose according to corresponding regulations.

Issue opinions and resolve requests for compliance opinions on tax obligations in accordance with article 32-D of the Federal Fiscal Code.

Process and resolve clarification requests submitted by taxpayers on aspects related to tax credits whose collection corresponds to them.

Reduce, prior to opinion of the competent authority, surcharges derived from an adjustment to prices or amounts of consideration in operations with related parties, in terms of the Federal Fiscal Code.

Process and accept or reject the payment in kind of services and goods for tax credits.

Reduce, in terms of applicable legal provisions, fines determined and imposed by competent authorities or those determined by taxpayers, as well as reduce fines and apply the surcharge rate for extension determined in accordance with the Federal Revenue Law regarding matters referred to in article 16 of the Internal Regulations of the Tax Administration Service.

Assist competent units of the Ministry of Finance and Public Credit and other administrative units of the Tax Administration Service, in order to follow up on functions conferred to federative entities in matters of federal taxes, in accordance with administrative collaboration agreements in federal tax matters, as well as to evaluate the degree of progress of operational programs and exchange, request and deliver information to federative entities, in matters of their competence.

Perform, for statistical purposes, the valuation of portfolio of final and enforceable tax credits, as well as improve portfolio valuation models and risk management.

Publish through the Internet page of the Tax Administration Service, the name or denomination or company name and the Federal Taxpayer Registry key, of those subjects that are in any of the assumptions established in article 69 of the Federal Fiscal Code, as well as of taxpayers to whom any tax credit had been canceled or forgiven and the respective amounts, in accordance with provisions of the General Law of Transparency and Access to Public Information.

Establish guidelines regarding the acceptance of guarantees of fiscal interest, with the exception of those derived from foreign trade or by the entry or exit from national territory of goods and means of transport.

Process, accept, reject or cancel, as appropriate, guarantees to secure fiscal interest, as well as their extensions, reductions or substitutions; request the practice of appraisals in relation to goods offered to guarantee fiscal interest; extend seizure on taxpayer or jointly liable party goods when it is estimated that seized goods are insufficient to cover tax credits, or when the guarantee of fiscal interest is insufficient, and determine the amount of fees of the depositary or intervener of businesses or real estate administrator.

Determine and collect from taxpayers, jointly liable parties and other obligated parties, the amount of update, surcharges, execution expenses, fees and extraordinary expenses incurred in execution procedures carried out, as well as determine and make effective the amount of unpaid checks immediately and corresponding compensations.

Issue in coordination with other competent administrative units of the Tax Administration Service, the report indicating whether tax credits are paid or guaranteed, in accordance with guidelines issued for such effect, in order to attend requirements of the Federal Tax Prosecution Service or judicial authority in processes for tax crimes.

Order the seizure of bank deposits, insurance or any other deposit in national or foreign currency made in any type of account held in the name of the taxpayer in financial entities or savings and loan cooperative societies, or investments and securities, as well as request from the competent authority the reimbursement of amounts transferred in excess and the transfer of resources, in accordance with the Federal Fiscal Code.

Request from the General Administration of Large Taxpayers or the General Administration of Federal Tax Audit, as appropriate, the payment of amounts that must be delivered due to surplus of auction proceeds, as well as excesses derived from adjudication of goods in favor of the Federal Treasury, in accordance with the Federal Fiscal Code.

Issue to the Treasury of the Federation, at request of competent authority, payment orders in order that refund of amounts to individuals be made, in accordance with provisions of the Federal Treasury Law and its Regulations.

Temporarily restrict the use of the digital seal certificate for issuance of digital tax receipts via Internet in terms of article 17-H Bis of the Federal Fiscal Code, as well as the use of the advanced electronic signature certificate or the use of any other optional mechanism used by the taxpayer for issuance of digital tax receipts via Internet permitted in applicable legal provisions and carry out, within their competence, all acts and procedures established in said article 17-H Bis of the Federal Fiscal Code.

Exercise the powers provided in article 27, Section C, fractions I, II and X of the Federal Fiscal Code.

Make known to taxpayers, jointly liable parties and other obligated parties, the facts or omissions attributable to them, known due to exercise of verification powers and origin verifications practiced and record said facts and omissions in the observations letter or in the last partial record raised; inform the taxpayer, their legal representative and, in case of legal entities, also their governing bodies, of facts or omissions that become known in development of corresponding procedure in terms of the Federal Fiscal Code and its Regulations.

Render without effect domiciliary visit orders, information requests formulated to taxpayers, electronic reviews, as well as review of working papers made to registered public accountants.

Continue with practice of verification acts initiated or continued by other tax authorities.

Conduct electronic reviews to taxpayers, jointly liable parties or third parties related to them.

Sign the conclusive agreements referred to in the Federal Fiscal Code.

Order and conduct precautionary seizure or securing in cases where laws indicate, as well as lift it and, where applicable, make goods available to interested parties.

Request from the National Banking and Securities Commission, the National Commission of Insurance and Sureties or the National Commission of the Retirement Savings System, as appropriate, or else from financial entities and savings and loan cooperative societies, that they execute seizures or securings of goods referred to in article 40-A, fraction III, subsection f) of the Federal Fiscal Code, in accordance with applicable legal provisions and request lifting thereof.

Apply the surcharge rate corresponding during exercise of verification powers and until before issuance of determinative liquidation of tax credit, in terms of the Federal Fiscal Code, as well as reduce corresponding fines in accordance with applicable legal provisions.

Determine taxes and their federal character accessories resulting chargeable to taxpayers, jointly liable parties and other obligated parties, as well as fees, special assessments, revenues and their accessories derived from exercise of their attributes.

Determine joint liability regarding tax credits in exercise of their attributes, in accordance with applicable legal provisions.

Inform competent authority, quantification of damage suffered by Federal Treasury for those facts that could constitute tax crimes, as well as provide said authority, in their character of assistant to the Public Prosecutor, technical and accounting support in criminal processes derived from said actions.

Order and conduct domiciliary visits, audits, inspections, surveillance acts, verifications, origin verifications and other acts established by tax and customs provisions, to verify compliance of such provisions by taxpayers, jointly liable parties and other obligated parties in matters of contributions, including those incurred by entry or exit from national territory of goods and means of transport, revenues, tax stimuli, franchises and federal character accessories, countervailing duties, regulations and non-tariff restrictions, inclusive Mexican Official Standards, and to verify in accordance with agreements, conventions or treaties in tax or customs matters of which Mexico is part, compliance of obligations chargeable to taxpayers, importers, exporters, producers, jointly liable parties and other obligated parties in matters of taxes, inclusive in matters of origin; communicate to taxpayers substitution of authority that continues with procedure instituted for verification of tax obligations and replace said procedure in accordance with the Federal Fiscal Code.

Inform the Financial Intelligence Unit of the Ministry of Finance and Public Credit, of matters known due to exercise of verification and supervision powers, that are or could be related to crimes referred to in the Federal Criminal Code regarding attributes of said Financial Intelligence Unit.

Order and conduct domiciliary visits to taxpayers, in order to verify compliance of tax obligations related to issuance of digital tax receipts via Internet, as well as request exhibition of receipts covering legal possession or ownership of goods they sell.

Require, in terms of article 41, fraction I of the Federal Fiscal Code, presentation of declarations, notices and other documents, when obligated parties do not do so in indicated deadlines regarding matters referred to in said article and make effective an amount, in accordance with provisions of fraction II of said article, when expired deadline to attend third requirement this is not solved.

Carry out all acts and procedures established in article 69-B of the Federal Fiscal Code.

Regulate and administer operation of tax mailbox services, electronic notification service and platform of Internet page of Tax Administration Service in coordination with other general administrations and other tax authorities.

Implement actions derived from results yielded by mechanisms of promotion of incorporation to formal economy of specific sectors of taxpayers, in coordination with other administrative units of Tax Administration Service, for follow-up and control of said sectors.

Coordinate with social security institutions and other public entities involved, information in matters of social security that must be made known to taxpayers to promote formal economy.

Serve as liaison of Tax Administration Service with groups or sectors of taxpayers that must incorporate into formal economy, in order to assist them in compliance of their tax obligations and make known their rights.

Issue seizure declaration of goods referred to in Federal Fiscal Code.

Process and resolve requests for reduction of fines determined and imposed by competent authorities or those determined by taxpayers.

Process and resolve requests for reduction of surcharges derived from an adjustment to prices or amounts of consideration in operations with related parties, in terms of Federal Fiscal Code, prior to opinion of competent authority.

Carry out, in accordance with policies, procedures and criteria issued for such effect, donation or destruction of seized goods, when they cannot be transferred to competent instance in accordance with applicable legal provisions.

Provide and validate information regarding collection obtained from income tax that is effectively paid to Federation, corresponding to salary of personnel providing or performing subordinate personal service in dependencies of federative entity, municipality or borough of Mexico City, as well as in their respective autonomous bodies and parastatal and para-municipal entities, in accordance with provisions of article 3-B of Fiscal Coordination Law, and other applicable provisions.

1.1.1 Decentralized Collection Administrations

Objective

Encourage timely compliance of tax obligations by promoting payment of tax credits, monitor compliance of tax obligations, resolve clarification requests related to presentation of tax declarations, temporarily restrict use of digital seal certificate and cancel, revoke or render without effect digital seal certificates, notification of own administrative acts and other tax authorities, as well as collection of tax credits, accept, reject or cancel, as appropriate, guarantees to secure fiscal interest, authorize deferred or installment payment of tax credits with purpose of increasing collection of federal contributions.

Functions

Validate and inform federative entities amount of economic incentives corresponding to them due to actions these have carried out in accordance with administrative collaboration agreements in federal tax matters.

Establish and coordinate work programs to operate with federative entities in matters of obligation control, in accordance with administrative collaboration agreements in federal tax matters signed by said entities.

Collect directly, by credit institutions, third parties or through authorized collection offices, amount of contributions and revenues, as well as federal products and other incomes of Federation, even when destined to specific purpose.

Provide to competent administrative unit of Ministry of Finance and Public Credit information of collected incomes, through credit institutions, third parties or authorized collection offices.

Process and resolve clarification requests submitted by taxpayers, related to presentation of declarations and receipt of payments, as well as requirements derived from said declarations and payments.

Receive from individuals, directly or through authorized offices and electronic means, declarations obligated by tax provisions.

Issue opinion relative to that credit institution has systems, procedures and controls necessary for provision of services of reception of tax declaration information and collection of federal incomes, in accordance with operation instructions referred to in fraction IV of article 16 of Internal Regulations of Tax Administration Service.

Monitor that taxpayers, jointly liable parties and other obligated parties in matters of contributions, revenues and their accessories, comply with obligation to present information through corresponding declarations in accordance with tax provisions.

Require in terms of article 41, fraction I of Federal Fiscal Code, presentation of declarations, notices, information and other documents, when obligated parties do not do so in indicated deadlines regarding matters referred to in said article and make effective an amount in accordance with provisions of fraction II of said article, when expired deadline to attend third requirement this is not solved.

Guide taxpayers to rectify errors and omissions in their declarations.

Process and resolve authorization requests for application of a lower profit coefficient to determine provisional payments of income tax.

Notify acts of other tax authorities and those remitting tax credits for their collection and enable third parties to perform notifications.

Order and conduct domiciliary visits to taxpayers, in order to verify compliance of tax obligations in matters of taxpayer registry, to verify data found in federal taxpayer registry, as well as request information and documentation necessary to verify said data and provide information result of said visits to competent administrative units of Tax Administration Service so they perform corresponding inscriptions and updates to federal taxpayer registry.

Provide to credit information companies that obtain authorization from Ministry of Finance and Public Credit, information relative to final tax credits of taxpayers.

Cancel, revoke or render without effect digital seal certificates in accordance with Federal Fiscal Code, as well as restrict use of advanced electronic signature certificate or any other mechanism permitted in applicable legal provisions, and resolve clarifications or requests submitted by taxpayers to remedy or disprove irregularities detected in exercise of attributes referred to in article 16 of Internal Regulations of Tax Administration Service.

Send taxpayers communications and, in general, perform within their competence, necessary actions to promote payment of their tax credits, without thereby considering start of verification powers, as well as calculate and send payment proposals to taxpayers.

Process and, where applicable, authorize deferred or installment payment requests of tax credits, through guarantee, inclusive treating revenues, as well as determine and liquidate to taxpayers, jointly liable parties and other obligated parties, differences there were for having made installment, deferred or partial payments, without right to do so, in terms of applicable legal provisions.

Order and conduct precautionary seizure on goods or business in accordance with Federal Fiscal Code.

Carry out administrative execution procedure to make effective tax credits chargeable to taxpayers, jointly liable parties and other obligated parties, including seizure of bank accounts and investments in name of debtor taxpayers and jointly liable parties; place official seals and marks with which seized goods are identified, as well as make effective guarantees constituted to secure fiscal interest.

Determine joint liability regarding tax credits of their competence included update, surcharges and accessories there are place and make them enforceable through application of administrative execution procedure.

Require surety companies payment of guaranteed credits and in case these do not effect payment in terms of Federal Fiscal Code, order credit institutions or brokerage houses that keep in deposit titles or securities, in which surety company has invested its technical reserves, to proceed to their sale at market price, to cover principal and its accessories.

Order National Banking and Securities Commission, National Commission of Insurance and Sureties or National Commission of Retirement Savings System, as appropriate, or to financial entity or savings and loan cooperative society corresponding to account, immobilization and conservation of bank deposits, savings components or investment associated with life insurance that do not form part of premium to be expended for payment of said insurance, or any other deposit in national or foreign currency made in any type of account or contract held in name of taxpayer in any of financial entities or savings and loan cooperative societies and

order the lifting of the immobilization, in accordance with the Federal Fiscal Code.

Request directly from financial institutions and savings and loan cooperative societies or through the National Banking and Securities Commission, the National Commission for the Retirement Savings System or the National Insurance and Bonding Commission, as appropriate, information on accounts, deposits, services, trusts, credits or loans granted to individuals and legal entities, or any type of operations, for purposes of collecting firm tax credits or the administrative execution procedure, in accordance with the Federal Fiscal Code.

Dispose of, within or outside the auction, seized assets and businesses through the administrative execution procedure, as well as issue the document that supports the disposal of the same.

Order the delivery to the acquirers of auctioned assets of the amount paid by them, when said assets cannot be delivered to them, in terms of the Federal Fiscal Code.

Declare the abandonment of assets and amounts in favor of the Federal Treasury in terms of the Federal Fiscal Code.

Clean up and cancel tax credits in favor of the Federation.

Declare the ex officio statute of limitations of tax credits.

Transfer to the competent instance, in terms of applicable legislation, seized or secured assets in the exercise of their attributes that have passed to ownership of the Federal Treasury or those that may be disposed of in accordance with corresponding regulations.

Rule and resolve requests for opinion on compliance with tax obligations in accordance with article 32-D of the Federal Fiscal Code.

Process and resolve clarification requests submitted by taxpayers on aspects related to tax credits whose collection corresponds to them.

Reduce, prior to opinion of the competent authority, surcharges derived from an adjustment to prices or amounts of consideration in operations with related parties, in terms of the Federal Fiscal Code.

Reduce, in terms of applicable legal provisions, fines determined and imposed by competent authorities or those determined by taxpayers, as well as reduce fines and apply the surcharge rate for extension determined in accordance with the Federal Revenue Law regarding matters referred to in article 16 of the Internal Regulations of the Tax Administration Service.

Process, accept, reject or cancel, as appropriate, guarantees to secure the fiscal interest, as well as their extensions, decreases or substitutions; request the practice of appraisals in relation to assets offered to guarantee the fiscal interest; extend the seizure on assets of the taxpayer or joint obligor when it is estimated that seized assets are insufficient to cover tax credits, or when the guarantee of the fiscal interest is insufficient, and determine the amount of fees of the custodian or intervener of businesses or real estate administrator.

Determine and collect from taxpayers, joint obligors and other obligors, the amount of update, surcharges, execution expenses, fees and extraordinary expenses incurred in execution procedures carried out, as well as determine and make effective the amount of unpaid checks immediately and corresponding compensations.

Issue in coordination with other competent administrative units of the Tax Administration Service, the report indicating whether tax credits are paid or guaranteed, in accordance with guidelines issued for such effect, in order to attend requirements of the Federal Tax Prosecution Office or judicial authority in processes for tax crimes.

Order the seizure of bank deposits, insurance or any other deposit in national or foreign currency made in any type of account held in the name of the taxpayer in financial institutions or savings and loan cooperative societies, or investments and securities, as well as request the competent authority the reimbursement of amounts transferred in excess and the transfer of resources, in accordance with the Federal Fiscal Code.

Request from the General Administration of Large Taxpayers or the General Administration of Federal Tax Audit, as appropriate, the payment of amounts that must be delivered due to the surplus of the auction product, as well as excesses derived from the adjudication of assets in favor of the Federal Treasury, in accordance with the Federal Fiscal Code.

Temporarily restrict the use of the digital seal certificate for the issuance of Digital Tax Receipts over Internet in terms of article 17-H Bis of the Federal Fiscal Code, as well as the use of the advanced electronic signature certificate or the use of any other optional mechanism used by the taxpayer for the issuance of Digital Tax Receipts over Internet permitted in applicable legal provisions and carry out, within the scope of their competence, all acts and procedures established in said article 17-H Bis of the Federal Fiscal Code.

Carry out the powers provided in article 27, Section C, fractions I, II and X of the Federal Fiscal Code.

Issue the seizure declaration of assets referred to in the Federal Fiscal Code.

Process and resolve requests for reduction of fines determined and imposed by competent authorities or those determined by taxpayers.

Process and resolve requests for reduction of surcharges derived from an adjustment to prices or amounts of consideration in operations with related parties, in terms of the Federal Fiscal Code, prior to opinion of the competent authority.

1.1.1.1 Decentralized Collection Subadministrations

Objective

Promote timely compliance with tax obligations, monitor compliance; temporarily restrict the use of the digital seal certificate and cancel, revoke or render ineffective digital seal certificates; notify administrative acts of own and other tax authorities, collect tax credits with the purpose of increasing collection of federal contributions.

Functions

Monitor that taxpayers, joint obligors and other obligors in matters of contributions, proceeds and their accessories, comply with the obligation to present information through corresponding declarations in accordance with tax provisions.

Require in terms of article 41, fraction I of the Federal Fiscal Code, the presentation of declarations, notices, information and other documents, when obligors do not do so within indicated periods regarding matters referred to in said article and make effective an amount in accordance with provisions in fraction II of said article, when expired the period to attend the third requirement this is not solved.

Notify acts of other tax authorities and those that remit tax credits for their collection and enable third parties to carry out notifications.

Collect directly, by credit institutions, third parties or through authorized collection offices, the amount of contributions and proceeds, as well as federal products and other income of the Federation, even when destined to a specific purpose.

Process and resolve clarification requests submitted by taxpayers, related to the presentation of declarations and receipt of payments, as well as requirements derived from said declarations and payments.

Receive from individuals, directly or through authorized offices and electronic means, the declarations required by tax provisions.

Guide taxpayers to rectify errors and omissions in their declarations.

Process and resolve requests for authorization for the application of a lower profit coefficient to determine provisional payments of income tax.

Order and practice domiciliary visits to taxpayers, in order to verify compliance with tax obligations in matters of taxpayer registration, to verify data found in the federal taxpayer registry, as well as request information and documentation necessary to verify said data and provide information resulting from said visits to competent administrative units of the Tax Administration Service so that they carry out corresponding inscriptions and updates to the federal taxpayer registry.

Cancel, revoke or render ineffective digital seal certificates, as well as restrict the use of the advanced electronic signature certificate or any other mechanism permitted in applicable legal provisions, and resolve clarifications or requests submitted by taxpayers to remedy or disprove irregularities detected in the exercise of attributes conferred by article 17-H of the Federal Fiscal Code.

Send communications to taxpayers and, in general, carry out necessary actions to promote payment of their tax credits, as well as calculate and send payment proposals to taxpayers.

Process and, as appropriate, authorize requests for deferred or installment payment of tax credits, through guarantee, even regarding proceeds, as well as determine and liquidate to taxpayers, joint obligors and other obligors, differences that may exist for having made installment, deferred or partial payments, without having right to do so, in terms of applicable legal provisions.

Order and practice precautionary seizure on assets or the business in accordance with the Federal Fiscal Code.

Carry out the administrative execution procedure to make effective tax credits charged to taxpayers, joint obligors and other obligors, including seizure of bank accounts and investments in the name of debtor taxpayers and joint obligors; place official seals and marks with which seized assets are identified, as well as make effective guarantees constituted to secure the fiscal interest.

Determine solidary responsibility regarding tax credits of their competence including update, surcharges and accessories that may arise and make them enforceable through the application of the administrative execution procedure.

Require bonding companies the payment of guaranteed credits and in case these do not make payment, order credit institutions or brokerage houses that keep in deposit securities or bonds, in which the bonding company has invested its technical reserves, to proceed to their sale at market price, to cover the principal and its accessories.

Order the National Banking and Securities Commission, the National Insurance and Bonding Commission or the National Commission for the Retirement Savings System, as appropriate, or the financial institution or savings and loan cooperative society to which the account corresponds, the immobilization and conservation of bank deposits, savings components or investment associated with life insurance that are not part of the premium to be expended for payment of said insurance, or any other deposit in national or foreign currency made in any type of account or contract held in the name of the taxpayer in any of the financial institutions or savings and loan cooperative societies and order the lifting of the immobilization.

Request directly from financial institutions and savings and loan cooperative societies or through the National Banking and Securities Commission, the National Commission for the Retirement Savings System or the National Insurance and Bonding Commission, as appropriate, information on accounts, deposits, services, trusts, credits or loans granted to individuals and legal entities, or any type of operations, for purposes of collecting firm tax credits or the administrative execution procedure.

Dispose of, within or outside the auction, seized assets and businesses through the administrative execution procedure, as well as issue the document that supports the disposal of the same.

Order the delivery to the acquirers of auctioned assets of the amount paid by them, when said assets cannot be delivered to them.

Declare the abandonment of assets and amounts in favor of the Federal Treasury.

Clean up and cancel tax credits in favor of the Federation.

Transfer to the competent instance, in terms of applicable legislation, seized or secured assets in the exercise of their attributes that have passed to ownership of the Federal Treasury or those that may be disposed of in accordance with corresponding regulations.

Rule and resolve requests for opinion on compliance with tax obligations in accordance with article 32-D of the Federal Fiscal Code.

Process and resolve clarification requests submitted by taxpayers on aspects related to tax credits whose collection corresponds to them.

Reduce, in terms of applicable legal provisions, fines determined and imposed by competent authorities or those determined by taxpayers, as well as reduce fines and apply the surcharge rate for extension determined in accordance with the Federal Revenue Law.

Process, accept, reject or cancel, as appropriate, guarantees to secure the fiscal interest, as well as their extensions, decreases or substitutions; request the practice of appraisals in relation to assets offered to guarantee the fiscal interest; extend the seizure on assets of the taxpayer or joint obligor when it is estimated that seized assets are insufficient to cover tax credits, or when the guarantee of the fiscal interest is insufficient, and determine the amount of fees of the custodian or intervener of businesses or real estate administrator.

Issue in coordination with other competent administrative units of the Tax Administration Service, the report indicating whether tax credits are paid or guaranteed, in accordance with guidelines issued for such effect, in order to attend requirements of the Federal Tax Prosecution Office or judicial authority in processes for tax crimes.

Order the seizure of bank deposits, insurance or any other deposit in national or foreign currency made in any type of account held in the name of the taxpayer in financial institutions or savings and loan cooperative societies, or investments and securities, as well as request the competent authority the reimbursement of amounts transferred in excess and the transfer of resources.

Temporarily restrict the use of the digital seal certificate for the issuance of Digital Tax Receipts over Internet in terms of article 17-H Bis of the Federal Fiscal Code, as well as the use of the advanced electronic signature certificate or the use of any other optional mechanism used by the taxpayer for the issuance of Digital Tax Receipts over Internet permitted in applicable legal provisions and carry out, within the scope of their competence, all acts and procedures established in said article 17-H Bis of the Federal Fiscal Code.

Carry out the powers provided in article 27, Section C, fractions I, II and X of the Federal Fiscal Code.

Issue the seizure declaration of assets referred to in the Federal Fiscal Code.

Process and resolve requests for reduction of fines determined and imposed by competent authorities or those determined by taxpayers.

Process and resolve requests for reduction of surcharges derived from an adjustment to prices or amounts of consideration in operations with related parties, in terms of the Federal Fiscal Code, prior to opinion of the competent authority.

1.2 General Administration of Federal Tax Audit

Objective

Plan, organize, establish, direct and control strategies that allow implementing mechanisms and systems for tax auditing at national level and execute verification powers of compliance with tax provisions by taxpayers, joint obligors and other obligors, supervising and monitoring the execution of verification visits, as well as verifying that verification powers and exemplary measures are exercised, to increase collection, prevent and combat illicit practices, promote voluntary compliance and timely payment of federal contributions.

Functions

Require from taxpayers, joint obligors or third parties related to them, documentation, data and reports that are necessary for the exercise of their attributes, when those have submitted some request or clarification letter before the authority and have not attached all documentation and information that supports facts or circumstances manifested by the promoter.

Practice reviews to public accountants registered before the tax authority that have formulated opinions for tax purposes and, as appropriate, require them to exhibit and provide accounting, declarations, notices, data, other documents and reports; cite them to exhibit their working papers; issue irregularity letters or conclusion of opinion review, as well as communicate to registered public accountants the substitution of the authority that continues with the procedure instituted for these effects.

Make known to taxpayers, joint obligors and other obligors, facts or omissions attributable to them, known due to the exercise of their verification powers and origin verifications practiced and record said facts and omissions in the observation letter or in the last partial record that is drawn up; inform the taxpayer, their legal representative and, in case of legal entities, also to their management bodies, of facts or omissions that become known in the development of corresponding procedure in terms of the Federal Fiscal Code and its Regulations.

Render ineffective domiciliary visit orders, information requirements formulated to taxpayers, electronic reviews, as well as review of working papers made to registered public accountants.

Continue with the practice of auditing acts that have been initiated or continued by other tax authorities.

Carry out electronic reviews to taxpayers, joint obligors or third parties related to them.

Sign conclusive agreements referred to in the Federal Fiscal Code.

Carry out all acts and procedures established in article 69-B of the Federal Fiscal Code.

Order and practice precautionary seizure or securing in cases where laws indicate it, as well as lift it and, as appropriate, make assets available to interested parties.

Request or order, as appropriate, to the National Banking and Securities Commission, the National Insurance and Bonding Commission or the National Commission for the Retirement Savings System, as appropriate, or else, to financial institutions and savings and loan cooperative societies, that execute seizures or precautionary securings of assets referred to in article 40-A, fraction III, subsection a) and 145, second paragraph, fraction III, subsection f) of the Federal Fiscal Code, in accordance with applicable legal provisions and request the lifting of the same.

Apply the surcharge rate that corresponds during the exercise of their verification powers and until before issuing the definitive assessment of tax credit, in terms of the Federal Fiscal Code, as well as reduce fines that correspond in accordance with applicable legal provisions.

Determine taxes and their accessories of federal nature that result charged to taxpayers, joint obligors and other obligors, as well as rights, improvement contributions, proceeds and their accessories that derive from the exercise of attributes referred to in article 22 of the Internal Regulations of the Tax Administration Service.

Determine solidary responsibility regarding tax credits in the exercise of attributes referred to in article 22 of the Internal Regulations of the Tax Administration Service, in accordance with applicable legal provisions.

Request from taxpayers, joint obligors or third parties, data, reports or documents, to plan and program auditing acts.

Grant registration in the registry to public accountants to formulate opinions on financial statements of taxpayers, stock sale operations they carry out or any other type of opinion that has repercussion for tax purposes, as well as grant registration to civil societies or associations formed by public accountant firms, whose members are public accountants that have obtained registration in the registry.

Review that opinions formulated by registered public accountant on financial statements of taxpayers or regarding stock sale operations or any other type of opinion that has repercussion for tax purposes, meet requirements established in tax provisions and comply with those relative to taxes, social security contributions, rights, improvement contributions, proceeds, tax stimuli, franchises and federal accessories, as well as notify taxpayers when the authority has initiated the exercise of verification powers with a third party related to these.

Communicate to registered public accountants irregularities of which the authority has knowledge due to the review of opinions they formulate for tax purposes or those derived from non-compliance with tax provisions by said public accountants, as well as suspend or cancel the

registration in the corresponding registry and to exhort or admonish said public accountants.

Verify the compensated balance in favor; determine and settle the amounts compensated unduly, including the update and accessories that may apply, as well as effect the ex officio compensation of amounts in favor of taxpayers.

Inform the competent authority of the quantification of the damage suffered by the Federal Treasury due to those facts that could constitute fiscal crimes, as well as provide said authority, in its capacity as assistant to the Public Prosecutor's Office, technical and accounting support in the criminal processes derived from said actions.

Reduce, in terms of the applicable legal provisions, fines determined and imposed in the exercise of its attributes or those determined by the taxpayers over which said attributes are being exercised.

Request the General Administration of Collection to publish, through the Internet page of the Tax Administration Service, the name or denomination or corporate name and the key of the Federal Taxpayer Registry of those subjects that are located in any of the assumptions established in Article 69 of the Federal Fiscal Code, as well as of the taxpayers to whom any fiscal credit had been forgiven and the respective amounts, in accordance with the provisions of the General Law of Transparency and Access to Public Information.

Cancel, revoke or render without effect the digital seal certificates in accordance with the Federal Fiscal Code, as well as restrict the use of the advanced electronic signature certificate or any other mechanism permitted in the applicable legal provisions, and resolve the clarifications or requests presented by taxpayers to remedy or disprove the irregularities detected in the exercise of the attributes referred to in Article 22 of the Internal Regulations of the Tax Administration Service.

Order and conduct domicile visits, audits, inspections, surveillance acts, verifications, origin verifications and other acts established by fiscal and customs provisions, to verify compliance with such provisions by taxpayers, solidary responsible parties and other obligated parties in matters of contributions, including those caused by the entry or exit from the national territory of merchandise and means of transport, revenues, fiscal stimuli, franchises and accessories of a federal nature, compensatory quotas, regulations and non-tariff restrictions, including Mexican Official Standards, and to verify in accordance with the agreements, conventions or treaties in fiscal or customs matters of which Mexico is a party, compliance with obligations borne by taxpayers, importers, exporters, producers, solidary responsible parties and other obligated parties in matters of taxes, including matters of origin; communicate to taxpayers the substitution of the authority that continues with the procedure instituted for the verification of tax obligations and replace said procedure in accordance with the Federal Fiscal Code.

Order and conduct domicile visits, inspections, surveillance acts and verifications, require reports and carry out any other act established by fiscal and customs provisions regarding the matters referred to in Article 22 of the Internal Regulations of the Tax Administration Service and with the purpose of verifying compliance with the obligations of taxpayers, solidary responsible parties and other obligated parties, relative to intellectual and industrial property; detect, analyze and follow up on cases of printing, reproduction or commercialization of public and private documents, as well as the sale of fuels, without the authorization established by the applicable legal provisions, when they have repercussions on compliance with the fiscal or customs obligations of taxpayers, solidary responsible parties and other obligated parties, as well as analyze and follow up on complaints presented to it.

Order and conduct the verification of merchandise in transport, of vehicles of foreign origin in transit and of aircraft and vessels; carry out other surveillance acts to ascertain compliance with the legal provisions that regulate and tax the entry or exit from the national territory of merchandise and means of transport, customs clearance and the facts and acts derived from this or from said entry or exit; analyze, detect and follow up, in coordination with the other competent authorities, regarding specific foreign trade operations in which the commission of any illicit is presumed regarding the value, origin, tariff classification of merchandise, evasion in the payment of contributions, compensatory quotas or other revenues and rights, non-compliance with regulations and non-tariff restrictions, including Mexican Official Standards, and administrative infractions, as well as investigate and follow up on complaints presented within the scope of its competence.

Order and conduct the retention, pursuit, precautionary seizure or securing of merchandise and its means of transport, in terms of the Customs Law; process and resolve customs procedures derived from the exercise of its powers of verification of compliance with fiscal and customs obligations, or from the exercise of verification powers carried out by other fiscal or customs authorities, as well as order the lifting of said seizure or securing and the delivery of seized merchandise, before the conclusion of the procedure in question, prior to qualification and acceptance of the guarantee of the fiscal interest; declare that merchandise, vehicles, vessels or aircraft pass to ownership of the Federal Treasury; release guarantees granted regarding the possible omission of payment of contributions on merchandise subject to estimated prices; notify authorities of the country of origin of the location of stolen vehicles or aircraft or object of illicit disposition, as well as resolve regarding their return and the collection of expenses that have been authorized.

Verify and, where applicable, determine in accordance with the Customs Law the tariff classification, as well as the customs value or the commercial value of the merchandise.

Transfer to the competent instance in terms of the applicable legislation, the seized or secured assets in the exercise of its attributes that have passed to ownership of the Federal Treasury or of which it may dispose in accordance with the corresponding regulations.

Carry out in accordance with the policies, procedures and criteria issued for this purpose, the assignment, donation or destruction of seized or secured assets, when they cannot be transferred to the competent instance in accordance with the applicable legal provisions.

Determine foreign trade taxes, rights for customs services, revenues; apply compensatory quotas and determine in liquid amount the corresponding amount chargeable to taxpayers, solidary responsible parties and other obligated parties, as well as determine other contributions caused by the entry or exit from the national territory of merchandise and means of transport, derived from the exercise of attributes referred to in Article 22 of the Internal Regulations of the Tax Administration Service and determine the accessories that correspond in the aforementioned assumptions.

Oversee the destruction or donation of merchandise, including those temporarily imported and fixed assets.

Obtain the information, documentation or evidence necessary for the competent authorities to formulate to the Public Prosecutor's Office the complaint, querella or declaration that the Federal Treasury has suffered or may suffer damage, as well as exchange information with other fiscal authorities.

Inform the Financial Intelligence Unit of the Secretariat of Finance and Public Credit, of matters of which it has knowledge due to the exercise of its verification and supervision powers, that are or could be related to the crimes referred to in the Federal Penal Code regarding the attributes of said Financial Intelligence Unit.

Participate, jointly with the competent administrative units of the Tax Administration Service, in the formulation of programs relative to the application of provisions regarding worker participation in company profits.

Study, request from the proponents and resolve objections formulated regarding worker participation in company profits and issue resolutions that proceed in this matter, as well as when derived from the exercise of verification powers of fiscal authorities.

Study, analyze and investigate, within the scope of its competence and in coordination with the General Administration of Planning, behaviors linked to tax evasion, as well as propose to the administrative units of the Tax Administration Service strategies and alternatives aimed at combating said behaviors.

Assist the General Administration of Collection in the preparation of the report indicating whether fiscal credits are paid or guaranteed to meet the requirements of the Fiscal Procuratorate of the Federation or the judicial authority in processes for fiscal crimes.

Order and conduct domicile visits to taxpayers, in order to verify compliance with tax obligations related to the issuance of Digital Tax Receipts over Internet, as well as request the exhibition of receipts that support the legal possession or ownership of assets that they sell.

Order and conduct the preventive closure of taxpayer establishments for not issuing, not delivering or not making available to clients the Digital Tax Receipts over Internet of their activities or issuing them without complying with the requirements indicated in the Federal Fiscal Code and other applicable legal provisions, or entering in the receipt the key of the Federal Taxpayer Registry of a person different from the one who acquires the good or contracts the use or temporary enjoyment of goods or the provision of services; order and conduct the closure of establishments in the event that the taxpayer does not have volumetric controls, as well as that of establishments where games with bets and lotteries are carried out when they do not comply with what is established in the Law on the Special Tax on Production and Services.

Order and conduct domicile visits to taxpayers, in order to verify compliance with tax obligations regarding the submission of applications or notices to the Federal Taxpayer Registry; order and conduct verifications to verify the data provided to said registry related to identity, domicile and other data that have been manifested to it, and carry out registrations and data updates in the registry by acts of authority.

Verify that the fiscal authorities of the federal entities exercise their verification powers in accordance with the applicable legal provisions and the normative guidelines that are established for this purpose.

Participate, with the competent administrative units of the Secretariat of Finance and Public Credit and of the Tax Administration Service, in the surveillance, promotion and application of preventive and corrective measures derived from administrative collaboration agreements in federal fiscal matters and their annexes.

Validate and manage, in terms of administrative collaboration agreements in federal fiscal matters, the calculation of amounts corresponding to federal entities by concept of non-self-liquidating incentives with the exception of foreign trade acts.

Require, in terms of Article 41, Section I of the Federal Fiscal Code, the submission of declarations, notices and other documents, when obligated parties do not do so within the indicated periods regarding matters referred to in said article and make effective an amount, in accordance with provisions in Section II of said article, when expired the period to attend the third requirement this is not solved.

Determine and settle with taxpayers, solidary responsible parties and other obligated parties, differences due to arithmetic errors derived from refund requests or compensations made regarding matters referred to in Article 22 of the Internal Regulations of the Tax Administration Service.

Process and resolve applications for refund of amounts paid unduly to the Federal Treasury and those that proceed in accordance with fiscal laws, regarding matters referred to in Article 22 of the Internal Regulations of the Tax Administration Service, as well as request documentation to verify said proceeding and, where applicable, determine differences.

Issue to the Treasury of the Federation, at the request of the competent authority that determined the proceeding, amount and bank account for the respective deposit, payment orders so that the refund is made to individuals that must be effected by the Federation, in accordance with provisions established in the Treasury of the Federation Law and its Regulation, regarding matters referred to in Article 22 of the Internal Regulations of the Tax Administration Service.

Request from taxpayers, solidary responsible parties or third parties related to them, data, reports or documents relative to refund or compensation procedures of federal taxes other than those caused due to importation, regarding matters referred to in Article 22 of the Internal Regulations of the Tax Administration Service.

Carry out all acts and procedures established in Article 69-B Bis of the Federal Fiscal Code.

Determine taxes and their accessories of a federal nature that result chargeable to taxpayers, solidary responsible parties and other obligated parties, as well as rights, improvement contributions, revenues and their accessories, derived from the application of the procedure established in Article 48 of the Federal Fiscal Code.

Determine joint and several liability regarding fiscal credits of its competence, including update, surcharges and accessories that may apply derived from the application of the procedure established in Article 48 of the Federal Fiscal Code.

Resolve clarifications or requests presented by taxpayers to remedy or disprove irregularities detected in the exercise of attributes derived from the procedure established in Article 48 of the Federal Fiscal Code.

Order and conduct domicile visits to taxpayers, in order to verify compliance with tax obligations relative to the operation of machines, systems, electronic records and volumetric controls, that are obligated to keep in accordance with fiscal provisions.

Order and conduct domicile visits to taxpayers, in order to verify the number of operations that must be registered as income and, where applicable, the value of acts or activities, the amount of each one of them, as well as the date and time in which they were carried out, during the period of time that the verification lasts.

Carry out necessary actions to enlist the help of third parties that provide services for taking samples or for analysis, identification or quantification of goods or merchandise of difficult identification or handling, in accordance with the procedure established in Article 53-D of the Federal Fiscal Code.

Carry out, in the exercise of its powers, all acts and procedures provided for in Article 5o.-A of the Federal Fiscal Code.

Temporarily restrict the use of the digital seal certificate for the issuance of Digital Tax Receipts over Internet in terms of Article 17-H Bis of the Federal Fiscal Code, as well as the use of the advanced electronic signature certificate or the use of any other optional mechanism that the taxpayer uses for the issuance of Digital Tax Receipts over Internet permitted in applicable legal provisions and carry out, within the scope of its competence, all acts and procedures established in said Article 17-H Bis of the Federal Fiscal Code.

Carry out the powers provided for in Article 27, Section C, Sections I, II, VI and X of the Federal Fiscal Code.

Receive and, where applicable, use the information and documentation provided by third-party fiscal collaborators to substantiate the procedure provided for in Article 69-B of the Federal Fiscal Code.

Order and conduct domicile visits and other acts established by fiscal provisions to tax advisors referred to in Article 197, second and third paragraphs of the Federal Fiscal Code, as well as require additional information from said advisors or from taxpayers obligated to reveal reportable schemes and apply the corresponding sanction, in accordance with provisions in the same Code.

Conduct real-time verifications in terms established by applicable legal provisions.

Issue and notify taxpayers of the resolution whereby it is communicated that they do not comply with requirements to be beneficiaries of stimuli for the northern and southern border region, as well as the resolution whereby it is indicated that they will be removed from the Registry of beneficiaries of said stimuli, referred to in the Decree of fiscal stimuli northern border region and southern border region.

Verify compliance, regarding value added tax, of provisions established in the Decree of fiscal stimuli northern border region and in the Decree of fiscal stimuli southern border region; as well as issue to taxpayers the official letter whereby it is communicated that they did not disprove irregularities detected in the verification.

Send taxpayers payment proposals, communications to promote compliance with their tax obligations and to inform about detected inconsistencies or atypical behaviors, in terms of provisions established in the Federal Fiscal Code.

Render without effect digital seal certificates, in terms of Article 17-H Bis, last paragraph of the Federal Fiscal Code, as well as restrict the use of the e.firma electronic certificate or any other mechanism permitted in applicable legal provisions for the issuance of Digital Tax Receipts over Internet.

Carry out all acts and procedures established in Article 23, from the sixth to the eighteenth paragraph of the Federal Fiscal Code.

Carry out all acts and procedures established in Article 42-B of the Federal Fiscal Code.

Conduct domicile visits and require reports, data or documents, in order to verify compliance with Articles 32-B, Section V, 32-B Bis, 32-B Ter, 32-B Quáter and 32-B Quinquies of the Federal Fiscal Code, in terms of applicable legal provisions, as well as require reports, data or documents provided for in said provisions.

Employ coercive measures indicated in the Federal Fiscal Code.

Conduct or order that an appraisal or physical verification be conducted of all kinds of assets, rights referred to in Article 32 of the Income Tax Law and all kinds of services.

In matters of Fiscal Coordination, apply procedures established by Administrative Collaboration Agreements in Federal Fiscal Matters, derived from non-compliance with legal provisions, regarding application of the Agreement.

Integrate and participate in the collegial body established in Article 5°.-A of the Federal Fiscal Code.

Establish, in coordination with the Secretariat of Finance and Public Credit, programs, activities, guidelines, directives and procedures, as well as coordinate actions corresponding to the Tax Administration Service for compliance with the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin, its Regulation and other applicable legal provisions, in relation to attributes provided for in Title III of the Internal Regulations of the Tax Administration Service.

Issue an opinion when requested by the Secretariat of Finance and Public Credit, regarding design, formulation and determination of best practices for preparation and sending of official formats for presentation of notices of vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

Act, in matters referred to in Title III of the Internal Regulations of the Tax Administration Service, as liaison between administrative units of the Tax Administration Service and administrative units of the Secretariat of Finance and Public Credit or with any other competent authority for compliance with the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

Prepare the annual program of verification visits and requests for information and documentation to subjects that carry out vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin and, where applicable, to collegiate entities and concentrating bodies, as well as request from these data, reports or documents, to plan and program verification acts.

Order and conduct verification visits to those who carry out vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin, to collegiate entities and to concentrating bodies, for which it may review, verify and evaluate operations, information that serves as support for the vulnerable activity and that which identifies its clients or users, as well as others that in matters of verification visits considers the Federal Law of Administrative Procedure, to verify compliance with obligations provided for in the Law

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

Regulation and other applicable legal provisions.

Require those who carry out the vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, the collegiate entities and the concentrating bodies, to provide information and documentation of operations that support the vulnerable activity and that identifies their clients or users, for the purpose of verifying compliance with the obligations derived from said Law; authorize extensions for their submission; and, where applicable, issue the official letter stating in detail the facts or omissions that may have become known.

Leave without effect the verification visit orders and information requests issued to subjects who carry out the vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, to the collegiate entities or to the concentrating bodies.

Require and obtain from those who carry out the vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, from the collegiate entities and from the concentrating bodies, information, documentation, data and images related to the information obtained from other persons or sources for the exercise of the powers referred to in Title III of the Internal Regulations of the Tax Administration Service, as well as require the appearance of probable offenders and other persons who may contribute to the verification of compliance with the obligations derived from said Law.

Make known to those who carry out the vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, to the collegiate entities and to the concentrating bodies, the facts or omissions attributable to them due to the exercise of their verification powers and record said facts and omissions in the record drawn up for that purpose, as well as receive and evaluate the arguments and evidence that they exhibit to disprove said facts and omissions.

Make known to the competent administrative unit of the Ministry of Finance and Public Credit, the results of the verification visits, as well as of the information and documentation requests referred to in Title III of the Internal Regulations of the Tax Administration Service.

Impose sanctions derived from non-compliance with any obligation provided for in the Federal Law for the Prevention and Identification of Operations with Illicit Resources, its Regulation and other applicable legal provisions by those who carry out the vulnerable activities established in Article 17 of said Law, to the collegiate entities or to the concentrating bodies.

Inform the competent authorities about the infractions committed by persons who carry out vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, so that those authorities proceed to impose the corresponding sanctions in accordance with Articles 56, 57, 58 and 59 of said Law.

Provide the competent administrative unit of the Ministry of Finance and Public Credit with the information that, in use of the powers referred to in Title III of the Internal Regulations of the Tax Administration Service, it obtains, for the filing of complaints or accusations before the Federal Public Prosecutor's Office for facts that may constitute criminal conduct.

Instruct the integration of files related to the matters referred to in Title III of the Internal Regulations of the Tax Administration Service, as well as supervise their custody and, where applicable, update the database of files generated by the administrative units under its charge, in accordance with applicable legal provisions.

Supervise that the representative of the collegiate entity complies with the training to which it is obliged in accordance with the Federal Law for the Prevention and Identification of Operations with Illicit Resources and its Regulation.

Participate when requested by the Ministry of Finance and Public Credit, in the design and formulation of support guides for the submission of notices of vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, as well as for the implementation of the electronic means required for said submission.

Issue an opinion when requested by the Ministry of Finance and Public Credit on the official formats for the registration of those who carry out the vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, as well as participate, in coordination with the General Administration of Communications and Information Technologies, in the determination of the electronic means for the registration of those who carry out the vulnerable activities established in Article 17 of said Law.

Integrate and maintain updated the registry of persons who carry out vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources.

Issue the registration acknowledgment of persons who carry out vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources; review the information that said persons send for such purposes, as well as that sent by the collegiate entities, and where applicable, require the supporting documentation that allows corroborating the information provided in their registration.

Receive from persons who carry out vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources and from the collegiate entities, directly or through authorized offices and electronic means, the notices, identification documents and other information related to those or their clients or users, referred to in said Law and its Regulation, which should not be presented before other administrative units of the Tax Administration Service.

Receive, regulate, process and resolve clarification requests submitted by obligated subjects on questions related to the registration and submission of notices of vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, as well as requests and imposition of fines, referred to in said Law, its Regulation and other applicable legal provisions.

Provide, through various service channels, orientation services in compliance with their obligations to those who carry out vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, its Regulation and other applicable legal provisions, based on the criteria, norms or guidelines that the competent administrative unit of the Ministry of Finance and Public Credit issues for such effect.

Participate in the implementation of agreements and coordinate actions in matters referred to in Title III of the Internal Regulations of the Tax Administration Service, for compliance with the Federal Law for the Prevention and Identification of Operations with Illicit Resources, its Regulation and other applicable legal provisions.

Monitor the submission of notices of vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources and, where applicable, require the same when persons who carry out said activities do not do so within the periods and terms established in said Law, its Regulation and other applicable legal provisions.

Require information and documentation related to notices of vulnerable activities referred to in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, and receive notifications from collegiate entities regarding any change in the information and documentation submitted.

Carry out the administrative procedure in terms of the Federal Law of Administrative Procedure and, where applicable, impose sanctions on persons who carry out the vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources or on collegiate entities, for omission in the submission of notices or reports, their submission outside the periods or terms established in said Law, its Regulation and other applicable legal provisions, or for not attending to authority requests, as well as inform competent authorities about infractions committed by said persons so that those authorities proceed to impose the respective sanctions, in accordance with Articles 56, 57, 58 and 59 of said Law, and notify the acts issued related to the exercise of the powers referred to in Title III of the Internal Regulations of the Tax Administration Service.

Establish coordination and exchange mechanisms for information and documentation with the Ministry of Finance and Public Credit, related to the realization of actions for compliance with the Federal Law for the Prevention and Identification of Operations with Illicit Resources and its Regulation, regarding the powers corresponding to the Tax Administration Service.

Participate, in coordination with the competent units of the Ministry of Finance and Public Credit, in the study and preparation of law or decree initiatives; regulations, decrees and agreements of the President of the Republic and in other applicable legal provisions in matters referred to in Title III of the Internal Regulations of the Tax Administration Service.

Participate, together with the competent administrative unit of the Ministry of Finance and Public Credit, in the signing of agreements with collegiate entities.

Receive requests submitted by collegiate entities for the celebration of agreements with the Tax Administration Service; review their annexes, compare them and verify that the requests comply with the requirements provided for in applicable legal provisions, and receive notification of extinction, dissolution or liquidation of said entities.

Warn collegiate entities when the sending of information and documentation for their identification has been incomplete, equivocal or incongruent, indicating the data to clarify or correct regarding the documentation or information in question, as well as discard the registration request, in case the respective warning is not complied with, or alternatively, approve the reference request.

Represent the Tax Administration Service before competent administrative and jurisdictional authorities in matters referred to in Title III of the Internal Regulations of the Tax Administration Service.

Promote and file, when appropriate, all kinds of lawsuits and appeals for the defense of the interests of the Tax Administration Service in relation to jurisdictional and administrative procedures in which it intervenes derived from matters referred to in Title III of the Internal Regulations of the Tax Administration Service.

Process and attend to requests and resolutions of jurisdictional or administrative authorities, as well as request the intervention of administrative units of the Tax Administration Service and other authorities regarding matters referred to in Title III of the Internal Regulations of the Tax Administration Service.

Designate and direct public servants who will be authorized or accredited to intervene before administrative and jurisdictional authorities in the processing and monitoring of matters referred to in Title III of the Internal Regulations of the Tax Administration Service.

Designate experts required for the formulation of technical opinions related to administrative and jurisdictional procedures related to matters referred to in Title III of the Internal Regulations of the Tax Administration Service.

Inform competent authorities about infractions committed by persons who carry out vulnerable activities established in Article 17 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, so that those authorities proceed to impose the corresponding sanctions, in accordance with Articles 56, 57, 58 and 59 of said Law.

Declare, at the request of a party, the statute of limitations of the power to impose administrative sanctions and declare ex officio the expiration of procedures initiated at the request of the interested party, when their paralysis occurs due to causes attributable to them.

Compile internal provisions of the Tax Administration Service regarding the prevention and identification of operations with illicit resources.

Assist administrative units of the Tax Administration Service, so that in administrative procedures that said administrative units carry out in application of the Federal Law for the Prevention and Identification of Operations with Illicit Resources, its Regulation and other applicable legal provisions, the formalities provided for in the norms that regulate them are complied with.

Make known to administrative units of the Tax Administration Service the jurisprudence in matters of prevention and identification of operations with illicit resources, through electronic means.

Participate in coordination with the Ministry of Finance and Public Credit, in the determination, implementation and monitoring of electronic means for the registration of persons who carry out vulnerable activities established in the Federal Law for the Prevention and Identification of Operations with Illicit Resources, and for the identification of collegiate entities, as well as for the reception of corresponding notices in terms of said Law, its Regulation and other applicable legal provisions.

Record facts detected in the development of verification visits referred to in Article 34 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources.

Issue the resolution defining the legal situation of the individual and ending the administrative verification procedure, referred to in the Federal Law for the Prevention and Identification of Operations with Illicit Resources.

Initiate the administrative sanctioning procedure, referred to in the Federal Law for the Prevention and Identification of Operations with Illicit Resources.

1.2.1 Decentralized Tax Audit Administrations

Objective

Intervene in the reduction of tax evasion and promote compliance with tax obligations, as well as verify and resolve tax refunds and compensations in favor or payment of undue amounts, exercising verification powers in matters of internal taxes and creating risk perception in taxpayers, to increase collection through spontaneous compliance with tax obligations and where applicable, apply exemplary measures.

Functions

Require taxpayers, joint and several liable parties or third parties related to them, the documentation, data and reports necessary for the exercise of their powers, when those have submitted some request or clarification letter before the authority and have not attached all the documentation and information that supports the facts or circumstances manifested by the promoter.

Conduct reviews of public accountants registered with the tax authority who have prepared opinions for tax purposes and, where applicable, require them to exhibit and provide accounting, declarations, notices, data, other documents and reports; cite them to exhibit their working papers; issue letters of irregularities or conclusion of the opinion review, as well as communicate to registered public accountants the substitution of the authority that continues with the procedure instituted for these purposes.

Make known to taxpayers, joint and several liable parties and other obligated parties, the facts or omissions attributable to them, known due to the exercise of their verification powers and origin verifications practiced and record said facts and omissions in the letter of observations or in the last partial record drawn up; inform the taxpayer, their legal representative and, in the case of legal entities, also their governing bodies, of the facts or omissions that become known in the development of the corresponding procedure in terms of the Federal Fiscal Code and its Regulation.

Leave without effect home visit orders, information requests issued to taxpayers, electronic reviews, as well as the review of working papers made to registered public accountants.

Continue with the practice of audit acts that other tax authorities have initiated or continued.

Carry out electronic reviews of taxpayers, joint and several liable parties or third parties related to them.

Sign conclusive agreements referred to in the Federal Fiscal Code.

Carry out all acts and procedures provided for in Article 69-B of the Federal Fiscal Code.

Order and practice precautionary embargo or seizure in cases where laws indicate it, as well as lift it and, where applicable, make assets available to interested parties.

Request or order, as appropriate, to the National Banking and Securities Commission, to the National Insurance and Surety Commission or to the National Retirement Savings System Commission, as appropriate, or else, to financial entities and savings and loan cooperative societies, to execute embargoes or precautionary seizures of assets referred to in Article 40-A, Section III, subsection a) and 145, second paragraph, Section III, subsection f) of the Federal Fiscal Code, in accordance with applicable legal provisions and request the lifting of the same.

Apply the corresponding surcharge rate during the exercise of their verification powers and until before the determinative liquidation of the tax credit is issued, in terms of the Federal Fiscal Code, as well as reduce fines that correspond in accordance with applicable legal provisions.

Determine federal taxes and their accessories that result chargeable to taxpayers, joint and several liable parties and other obligated parties, as well as fees, improvement contributions, revenues and their accessories derived from the exercise of powers referred to in Article 22 of the Internal Regulations of the Tax Administration Service.

Determine joint and several liability regarding tax credits in the exercise of powers referred to in Article 22 of the Internal Regulations of the Tax Administration Service, in accordance with applicable legal provisions.

Request from taxpayers, joint and several liable parties or third parties, data, reports or documents, to plan and program audit acts.

Review that opinions formulated by registered public accountants on taxpayers' financial statements or regarding stock sale operations or any other type of opinion that has repercussion for tax purposes, meet requirements established in tax provisions and comply with those relative to taxes, social security contributions, fees, improvement contributions, revenues, tax stimuli, franchises and federal accessories, as well as notify taxpayers when the authority has initiated the exercise of verification powers with a third party related to them.

Communicate to registered public accountants irregularities of which the authority becomes aware due to the review of opinions they formulate for tax purposes or those derived from non-compliance with tax provisions by said accountants, as well as suspend or cancel registration in the corresponding registry and exhort or admonish said public accountants.

Verify the compensated balance in favor; determine and liquidate unduly compensated amounts, including update and accessories where applicable, as well as effect ex officio compensation of amounts in favor of taxpayers.

Reduce, in terms of applicable legal provisions, fines determined and imposed in the exercise of their powers or those determined by taxpayers on whom said powers are being exercised.

Request the General Administration of Collection to publish, through the Tax Administration Service Internet page, the name or denomination or corporate name and the Federal Taxpayer Registry key of those subjects located in any of the assumptions established in Article 69 of the Federal Fiscal Code, as well as of taxpayers to whom some tax credit had been forgiven and respective amounts, according to provisions in the General Law of Transparency and Access to Public Information.

Cancel, revoke or leave without effect digital seal certificates in accordance with the Federal Fiscal Code, as well as restrict use of the advanced electronic signature certificate or any other mechanism permitted in applicable legal provisions, and resolve clarifications or requests that

submitted by taxpayers to remedy or disprove the irregularities detected in the exercise of the attributions referred to in Article 22 of the Internal Regulations of the Tax Administration Service.

Order and conduct home visits, audits, inspections, surveillance acts, verifications, origin verifications and other acts established by fiscal and customs provisions, to verify compliance with such provisions by taxpayers, solidarily responsible parties and other obligated parties in matters of contributions, including those caused by the entry or exit from the national territory of goods and means of transport, revenues, fiscal stimuli, franchises and federal accessories, countervailing duties, regulations and non-tariff restrictions, including Mexican Official Standards, and to verify in accordance with the agreements, conventions or treaties in fiscal or customs matters of which Mexico is a part, compliance with obligations borne by taxpayers, importers, exporters, producers, solidarily responsible parties and other obligated parties in matters of taxes, including matters of origin; communicate to taxpayers the substitution of the authority that continues with the procedure instituted for the verification of tax obligations and replace said procedure in accordance with the Federal Fiscal Code.

Order and conduct home visits, inspections, surveillance acts and verifications, require reports and carry out any other act established by fiscal and customs provisions regarding the matters referred to in Article 22 of the Internal Regulations of the Tax Administration Service and with the purpose of verifying compliance with the obligations of taxpayers, solidarily responsible parties and other obligated parties, relative to intellectual and industrial property; detect, analyze and follow up on cases of printing, reproduction or commercialization of public and private documents, as well as the sale of fuels, without the authorization established by applicable legal provisions, when they have repercussions on compliance with the fiscal or customs obligations of taxpayers, solidarily responsible parties and other obligated parties, as well as analyze and follow up on complaints presented to them.

Order and conduct verification of goods in transport, of vehicles of foreign origin in transit and of aircraft and vessels; carry out other surveillance acts to ascertain compliance with the legal provisions that regulate and tax the entry or exit from the national territory of goods and means of transport, customs clearance and the facts and acts derived from this or from said entry or exit; analyze, detect and follow up, in coordination with other competent authorities, regarding specific foreign trade operations in which the commission of any illicit act is presumed regarding the value, origin, tariff classification of goods, evasion in the payment of contributions, countervailing duties or other revenues and rights, non-compliance with regulations and non-tariff restrictions, including Mexican Official Standards, and administrative infractions, as well as investigate and follow up on complaints presented within the scope of their competence.

Order and conduct the retention, pursuit, precautionary embargo or seizure of goods and their means of transport, in terms of the Customs Law; process and resolve customs procedures derived from the exercise of their powers of verification of compliance with fiscal and customs obligations, or from the exercise of verification powers carried out by other fiscal or customs authorities, as well as order the lifting of said embargo or seizure and the delivery of seized goods, before the conclusion of the procedure in question, prior to qualification and acceptance of the guarantee of the fiscal interest; declare that goods, vehicles, vessels or aircraft pass to ownership of the Federal Treasury; release guarantees granted regarding the possible omission of payment of contributions on goods subject to estimated prices; notify authorities of the country of origin of the location of stolen vehicles or aircraft or object of illicit disposition, as well as resolve regarding their return and the collection of expenses that have been authorized.

Verify and, where applicable, determine in accordance with the Customs Law the tariff classification, as well as the customs value or the commercial value of the goods.

Transfer to the competent instance in terms of applicable legislation, the seized or secured goods in the exercise of their attributions that have passed to ownership of the Federal Treasury or of which they may dispose in accordance with corresponding regulations.

Carry out in accordance with the policies, procedures and criteria issued for this purpose, the assignment, donation or destruction of seized or secured goods, when they cannot be transferred to the competent instance in accordance with applicable legal provisions.

Determine taxes on foreign trade, rights for customs services, revenues; apply countervailing duties and determine in liquid amount the corresponding amount chargeable to taxpayers, solidarily responsible parties and other obligated parties, as well as determine other contributions caused by the entry or exit from the national territory of goods and means of transport, derived from the exercise of attributions referred to in Article 22 of the Internal Regulations of the Tax Administration Service and determine the accessories that correspond in the cases indicated above.

Monitor the destruction or donation of goods, including those temporarily imported and fixed asset goods.

Obtain the information, documentation or evidence necessary for competent authorities to formulate to the Public Prosecutor the complaint, querella or declaration that the Federal Treasury has suffered or may suffer harm, as well as exchange information with other fiscal authorities.

Study, require from proponents and resolve objections formulated regarding the participation of workers in the profits of companies and dictate the resolutions that proceed in this matter, as well as when derived from the exercise of verification powers of fiscal authorities.

Cooperate with the General Administration of Collection in the preparation of the report indicating whether tax credits are paid or guaranteed to attend to requirements of the Federal Fiscal Prosecutor's Office or judicial authority in processes for tax crimes.

Order and conduct home visits to taxpayers, in order to verify compliance with tax obligations related to the issuance of Digital Fiscal Receipts over the Internet, as well as request the exhibition of receipts that certify legal possession or ownership of goods that they sell.

Order and conduct preventive closure of taxpayer establishments for not issuing, not delivering or not making available to clients the Digital Fiscal Receipts over the Internet of their activities or issuing them without complying with the requirements indicated in the Federal Fiscal Code and other applicable legal provisions, or entering in the receipt the key of the federal taxpayer registry of a person other than the one acquiring the good or contracting the temporary use or enjoyment of goods or the provision of services; order and conduct the closure of establishments in the event that the taxpayer does not have volumetric controls, as well as those of establishments where games with bets and lotteries are carried out when they do not comply with what is established by the Law on the Special Tax on Production and Services.

Order and conduct home visits to taxpayers, in order to verify compliance with tax obligations in matters of submission of applications or notices to the federal taxpayer registry; order and conduct verifications to verify data provided to said registry related to identity, domicile and other data that have been manifested to it, and carry out registrations and data updates in the registry by acts of authority.

Require, in terms of Article 41, Section I of the Federal Fiscal Code, the presentation of declarations, notices and other documents, when obligated parties do not do so within the indicated periods regarding matters referred to in said article and make effective an amount, according to provisions in Section II of said article, when expired the period to attend the third requirement this is not solved.

Determine and liquidate to taxpayers, solidarily responsible parties and other obligated parties, differences due to arithmetic errors derived from refund requests or compensations made regarding matters referred to in Article 22 of the Internal Regulations of the Tax Administration Service.

Process and resolve requests for refund of amounts paid unduly to the Federal Treasury and those that proceed in accordance with fiscal laws, regarding matters referred to in Article 22 of the Internal Regulations of the Tax Administration Service, as well as request documentation to verify said proceeding and, where applicable, determine differences.

Issue to the Treasury of the Federation, at the request of the competent authority that determined the proceeding, amount and bank account for the respective deposit, payment orders so that the refund is made to individuals that must be effected by the Federation, in accordance with provisions established in the Treasury of the Federation Law and its Regulation, regarding matters referred to in Article 22 of the Internal Regulations of the Tax Administration Service.

Request from taxpayers, solidarily responsible parties or third parties related to them, data, reports or documents relative to refund or compensation procedures of federal taxes other than those caused due to import, regarding matters referred to in Article 22 of the Internal Regulations of the Tax Administration Service.

Inform the General Administration of Federal Fiscal Audit, in the exercise of the attribution referred to in Article 22, Section XVI of the Internal Regulations of the Tax Administration Service, of irregularities committed by public accountants registered when formulating opinions on the financial statements of taxpayers or regarding stock sale operations, or any other type of opinion that has repercussion for tax purposes, of which they have knowledge due to their actions and that warrant exhorting or admonishing the registered public accountant, or well, suspend or cancel their registration for not complying with fiscal provisions and propose to said General Administration the exhortation or admonition to the registered public accountant or the suspension or cancellation of the corresponding registration.

Inform the General Administration of Federal Fiscal Audit, of matters of which they have knowledge due to the exercise of their verification powers, referred to in Section XXXIV of Article 22 of the Internal Regulations of the Tax Administration Service.

Determine taxes and their accessories of federal character that result chargeable to taxpayers, solidarily responsible parties and other obligated parties, as well as rights, improvement contributions, revenues and their accessories, derived from application of the procedure established in Article 48 of the Federal Fiscal Code.

Determine solidary responsibility regarding tax credits of their competence, including update, surcharges and accessories that may arise derived from application of the procedure established in Article 48 of the Federal Fiscal Code.

Resolve clarifications or requests presented by taxpayers to remedy or disprove irregularities detected in the exercise of attributions derived from the procedure established in Article 48 of the Federal Fiscal Code.

Carry out all acts and procedures established in Article 69-B Bis of the Federal Fiscal Code.

Order and conduct home visits to taxpayers, in order to verify compliance with tax obligations relative to operation of machines, systems, electronic records and volumetric controls, that are obligated to keep in accordance with fiscal provisions.

Order and conduct home visits to taxpayers, in order to verify the number of operations that must be registered as income and, where applicable, the value of acts or activities, the amount of each one of them, as well as the date and time in which they were carried out, during the period of time that the verification lasts.

Carry out necessary actions to avail themselves of third parties that provide services for taking samples or for analysis, identification or quantification of goods or merchandise of difficult identification or handling, in accordance with procedure established in Article 53-D of the Federal Fiscal Code.

Carry out, in the exercise of their powers, all acts and procedures provided for in Article 5o.-A of the Federal Fiscal Code.

Temporarily restrict use of the digital seal certificate for issuance of Digital Fiscal Receipts over the Internet in terms of Article 17-H Bis of the Federal Fiscal Code, as well as use of the advanced electronic signature certificate or use of any other optional mechanism that the taxpayer uses for issuance of Digital Fiscal Receipts over the Internet permitted in applicable legal provisions and carry out, within the scope of their competence, all acts and procedures established in said Article 17-H Bis of the Federal Fiscal Code.

Carry out powers provided for in Article 27, Section C, Sections I, II, VI and X of the Federal Fiscal Code.

Receive and, where applicable, use information and documentation provided by third party fiscal collaborators to substantiate the procedure provided for in Article 69-B of the Federal Fiscal Code.

Order and conduct home visits and other acts established by fiscal provisions to fiscal advisors referred to in Article 197, second and third paragraphs of the Federal Fiscal Code, as well as require additional information from said advisors or from taxpayers obligated to reveal reportable schemes and apply corresponding sanction, in accordance with provisions in same Code.

Carry out verifications in real time in terms established by applicable legal provisions.

Issue and notify taxpayers the resolution whereby it is communicated that they do not comply with requirements to be beneficiaries of stimuli for the northern and southern border region, as well as the resolution whereby it is indicated that they will be removed from the Registry of beneficiaries of said stimuli, referred to in Decrees of fiscal stimuli northern border region and southern border region.

Verify that compliance is met, in matters of value added tax, established in Decree of fiscal stimuli northern border region and in Decree of fiscal stimuli southern border region; as well as issue to taxpayers the official letter whereby it is communicated that they did not disprove irregularities detected in verification.

Send to taxpayers payment proposals, communications to promote compliance with their tax obligations and to inform about inconsistencies detected or atypical behaviors, in terms of provisions established in the Federal Fiscal Code.

Leave without effect digital seal certificates, in terms of Article 17-H Bis, last paragraph of the Federal Fiscal Code, as well as restrict use of e.signatures electronic certificate or any other mechanism permitted in applicable legal provisions for issuance of Digital Fiscal Receipts over the Internet.

Carry out all acts and procedures established in Article 23, from sixth to eighteenth paragraph of the Federal Fiscal Code.

Carry out all acts and procedures established in Article 42-B of the Federal Fiscal Code.

Conduct home visits and require reports, data or documents, in order to verify compliance with Articles 32-B, Section V, 32-B Bis, 32-B Ter, 32-B Quáter and 32-B Quinquies of the Federal Fiscal Code, in terms of applicable legal provisions, as well as require reports, data or documents provided for in said provisions.

Use coercive measures indicated in the Federal Fiscal Code.

Conduct or order that appraisal or physical verification be conducted of all kinds of goods, rights referred to in Article 32 of the Income Tax Law and all kinds of services.

Record facts detected in development of verification visits referred to in Article 34 of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

Issue resolution in which legal situation of individual is defined and that ends administrative verification procedure, referred to in Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

Initiate administrative sanctioning procedure, referred to in Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

1.2.1.1 Decentralized Subadministrations of Fiscal Audit

Objective

Supervise and guide auditing actions, reviewing home visits, verifications, office reviews, electronic reviews, reviews of opinions issued by registered public accountants, as well as formulation of invitation letters, with object of verifying compliance with tax obligations of taxpayers and established goals are achieved in annual operating program.

Functions

Require from taxpayers, solidarily responsible parties or third parties related to them, documentation, data and reports that are necessary for exercise of their attributions, when those have presented some request or clarification letter before authority and have not attached all documentation and information that supports facts or circumstances manifested by proponent.

Conduct reviews of registered public accountants before fiscal authority that have formulated opinions for tax purposes and, where applicable, require them to exhibit and provide accounting, declarations, notices, data, other documents and reports; cite them to exhibit their working papers; issue irregularity or conclusion letters of opinion review, as well as communicate to registered public accountants substitution of authority that continues with procedure instituted for these effects.

Make known to taxpayers, solidarily responsible parties and other obligated parties, facts or omissions attributable to these, known due to exercise of their verification powers and origin verifications conducted and record said facts and omissions in observation letter or in last partial act that is raised; inform taxpayer, their legal representative and, in case of legal entities, also to their governing bodies, of facts or omissions that are becoming known in development of corresponding procedure in terms of Federal Fiscal Code and its Regulation.

Leave without effect home visit orders, information requirements that are formulated to taxpayers, electronic reviews, as well as review of working papers that is made to registered public accountants.

Continue with practice of auditing acts that have been initiated or continued by other fiscal authorities.

Carry out electronic reviews to taxpayers, solidarily responsible parties or third parties related to them.

Order and conduct precautionary embargo or seizure in cases where laws indicate it, as well as lift it and, where applicable, make goods available to interested parties.

Request or order, as corresponds, to National Banking and Securities Commission, National Insurance and Bonding Commission or National Retirement Savings System Commission, as proceeds, or well, to financial entities and savings and loan cooperative societies, that execute embargoes or precautionary seizures of goods referred to in Article 40-A, Section III, subsection a) and 145, second paragraph, Section III, subsection f) of Federal Fiscal Code, in accordance with applicable legal provisions and request lifting of same.

Apply surcharge rate that corresponds during exercise of their verification powers and until before issuance of determinative liquidation of tax credit, in terms of Federal Fiscal Code, as well as reduce fines that correspond in accordance with applicable legal provisions.

Determine taxes and their accessories of federal character that result chargeable to taxpayers, solidarily responsible parties and other obligated parties, as well as rights, improvement contributions, revenues and their accessories derived from exercise of attributions referred to in Article 22 of Internal Regulations of Tax Administration Service.

Determine solidary responsibility regarding tax credits in exercise of attributions referred to in Article 22 of Internal Regulations of Tax Administration Service, in accordance with applicable legal provisions.

Review that opinions formulated by registered public accountant on financial statements of taxpayers or regarding stock sale operations or any other type of opinion that has repercussion for tax purposes, meet requirements established in fiscal provisions and comply with relative ones to taxes, social security contributions, duties, improvement contributions,

revenues, fiscal stimuli, franchises and federal accessories, as well as notify taxpayers when the authority has initiated the exercise of audit powers with a third party related to them.

Communicate to registered public accountants the irregularities of which the authority becomes aware due to the review of the opinions they formulate for tax purposes or those derived from the non-compliance with tax provisions by said accountants, as well as suspend or cancel the registration in the corresponding registry and exhort or admonish said public accountants.

Verify the compensated balance in favor; determine and liquidate the amounts compensated unduly, including the update and accessories that may apply, as well as carry out the ex officio compensation of amounts in favor of taxpayers.

Reduce, in terms of the applicable legal provisions, fines determined and imposed in the exercise of their attributes or those determined by the taxpayers over whom said attributes are being exercised.

Request the General Administration of Collection to publish, through the Internet page of the Tax Administration Service, the name or denomination or corporate name and the Federal Taxpayer Registry key of those subjects that are located in any of the assumptions established in Article 69 of the Federal Fiscal Code, as well as of the taxpayers to whom some tax credit had been forgiven and the respective amounts, in accordance with the provisions of the General Law of Transparency and Access to Public Information.

Cancel, revoke or render without effect the digital seal certificates in accordance with the Federal Fiscal Code, as well as restrict the use of the advanced electronic signature certificate or any other mechanism permitted in the applicable legal provisions, and resolve the clarifications or requests presented by taxpayers to remedy or disprove the irregularities detected in the exercise of the attributes referred to in Article 22 of the Internal Regulations of the Tax Administration Service.

Order and carry out home visits, audits, inspections, surveillance acts, verifications, origin verifications and other acts established by tax and customs provisions, to verify compliance with such provisions by taxpayers, jointly liable parties and other obligated parties in matters of contributions, including those caused by the entry or exit from the national territory of goods and means of transport, revenues, fiscal stimuli, franchises and accessories of a federal nature, countervailing duties, regulations and non-tariff restrictions, including Official Mexican Standards, and to verify in accordance with the agreements, conventions or treaties in tax or customs matters of which Mexico is a party, compliance with obligations borne by taxpayers, importers, exporters, producers, jointly liable parties and other obligated parties in matters of taxes, including matters of origin; communicate to taxpayers the substitution of the authority that continues with the procedure instituted for the verification of tax obligations and replace said procedure in accordance with the Federal Fiscal Code.

Order and carry out home visits to taxpayers, in order to verify compliance with tax obligations related to the issuance of digital tax receipts over the Internet, as well as request the exhibition of receipts that support the legal possession or ownership of the goods that they sell.

Order and carry out the preventive closure of the establishments of taxpayers for not issuing, not delivering or not making available to customers the digital tax receipts over the Internet of their activities or issuing them without complying with the requirements indicated in the Federal Fiscal Code and other applicable legal provisions, or entering in the receipt the Federal Taxpayer Registry key of a person other than the one who acquires the good or contracts the use or temporary enjoyment of goods or the provision of services; order and carry out the closure of establishments in the event that the taxpayer does not have volumetric controls, as well as those of establishments where games with bets and lotteries are carried out when they do not comply with what is established in the Law on the Special Tax on Production and Services.

Order and carry out home visits to taxpayers, in order to verify compliance with tax obligations regarding the submission of requests or notices to the Federal Taxpayer Registry; order and carry out verifications to verify the data provided to said registry related to identity, domicile and other data that have been manifested to it, and carry out registrations and data updates in the registry by acts of authority.

Require, in terms of Article 41, Section I of the Federal Fiscal Code, the presentation of declarations, notices and other documents, when the obligated parties do not do so within the indicated periods regarding the matters referred to in said Article and enforce an amount, in accordance with the provisions of Section II of said Article, when the period to attend the third requirement has expired and it is not settled.

Determine the taxes and their accessories of a federal nature that result in charge of taxpayers, jointly liable parties and other obligated parties, as well as duties, improvement contributions, revenues and their accessories, derived from the application of the procedure established in Article 48 of the Federal Fiscal Code.

Determine joint and several liability regarding tax credits of their competence, including the update, surcharges and accessories that may apply derived from the application of the procedure established in Article 48 of the Federal Fiscal Code.

Resolve the clarifications or requests presented by taxpayers to remedy or disprove the irregularities detected in the exercise of the attributes derived from the procedure established in Article 48 of the Federal Fiscal Code.

Carry out all acts and procedures established in Article 69-B Bis of the Federal Fiscal Code.

Order and carry out home visits to taxpayers, in order to verify compliance with tax obligations relative to the operation of machines, systems, electronic records and volumetric controls, which they are obligated to keep in accordance with tax provisions.

Order and carry out home visits to taxpayers, in order to verify the number of operations that must be registered as income and, where applicable, the value of the acts or activities, the amount of each of them, as well as the date and time in which they were carried out, during the period of time that the verification lasts.

Carry out the necessary actions to avail themselves of third parties that provide services for the taking of samples or for the analysis, identification or quantification of goods or merchandise of difficult identification or handling, in accordance with the procedure established in Article 53-D of the Federal Fiscal Code.

Verify that compliance is met, in matters of value added tax, what is established in the Decree on fiscal stimuli northern border region and in the Decree on fiscal stimuli southern border region; as well as issue to taxpayers the official letter through which it is communicated that they did not disprove the irregularities detected in the verification.

Issue to taxpayers the resolution through which it is communicated that they do not comply with the requirements to be beneficiaries of the stimuli for the southern border region, as well as the resolution through which it is indicated that they will be removed from the Registry of beneficiaries of said stimulus, referred to in the Decree on fiscal stimuli southern border region.

Send to taxpayers payment proposals, communications to promote compliance with their tax obligations and to inform about detected inconsistencies or atypical behaviors, in terms of what is established in the Federal Fiscal Code.

Render without effect the digital seal certificates, in terms of Article 17-H Bis, last paragraph of the Federal Fiscal Code, as well as restrict the use of the e.signature electronic certificate or any other mechanism permitted in the applicable legal provisions for the issuance of digital tax receipts over the Internet.

Carry out all acts and procedures established in Article 23, from the sixth to the eighteenth paragraph of the Federal Fiscal Code.

Carry out all acts and procedures established in Article 42-B of the Federal Fiscal Code.

Carry out home visits and require reports, data or documents, in order to verify compliance with Articles 32-B, Section V, 32-B Bis, 32-B Ter, 32-B Quáter and 32-B Quinquies of the Federal Fiscal Code, in terms of the applicable legal provisions, as well as require the reports, data or documents provided for in said provisions.

Employ the enforcement measures indicated in the Federal Fiscal Code.

Carry out or order that an appraisal or physical verification of all kinds of goods, rights referred to in Article 32 of the Income Tax Law and all kinds of services be carried out.

Record the facts detected in the development of the verification visits referred to in Article 34 of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

Issue the resolution in which the legal situation of the individual is defined and that puts an end to the administrative verification procedure, referred to in the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

Initiate the administrative sanctioning procedure, to which the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin refers.

1.3 General Administration of Foreign Trade Audit

Objective

Generate the perception of risk among foreign trade merchandise operators through the development of adequate tax intelligence; and establish audit policies and programs, which allow identifying illicit conduct in the matter, in order to increase collection and combat smuggling, promoting voluntary and timely compliance with taxpayer obligations.

Functions

Participate with the competent administrative units of the Ministry of Finance and Public Credit, in the study and preparation of proposals for policies and programs relative to the development of the strip and border region of the country, the promotion of export industries and customs regimes; intervene in the study and formulation of tariff projects, countervailing duties and other measures of regulation and restriction on foreign trade in which the administrative units of the Ministry of Finance and Public Credit participate with other competent authorities, as well as issue an opinion on the estimated prices set by said Ministry, regarding foreign trade merchandise that are subject to undervaluation or overvaluation.

Plan, organize, establish, direct and control strategies that allow creating and implementing mechanisms and systems to prevent and combat illicit conduct related to foreign trade and participate with other authorities in the prevention of illicit acts.

Collaborate and coordinate with the other administrative units of the Tax Administration Service and of the Ministry of Finance and Public Credit, the dependencies and entities of the Federal Public Administration and the authorities of the federal entities and municipalities, in accordance with the applicable legal provisions on the application of security and control measures that must be carried out in the national territory in which they can exercise their attributes, as well as establish coordination actions with the dependencies and entities of the Federal Public Administration that carry out their functions in said places.

Maintain consultations with representative organizations and associations of taxpayers on relevant matters in foreign trade that need to be simplified and facilitate compliance with their obligations, as well as analyze the proposals formulated by said organizations and associations.

Propose to the National Customs Agency of Mexico, the incorporation of new industrial sectors to the customs control and audit program by industrial sector and exclusive customs for certain merchandise, tariff fractions and other data that allow the individual identification of merchandise, as well as implement jointly with said decentralized administrative body, the mechanisms for the realization of special projects by sector of taxpayers, jointly liable parties, producers, importers, exporters and other obligated parties.

Cooperate with the National Customs Agency of Mexico in the integration of statistical information in matters of foreign trade.

Make known the information contained in the customs declarations, in the electronic transmission and in the consolidated notice referred to in the Customs Law in accordance with the applicable legal provisions, regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Analyze, detect and follow up on the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service and in coordination with the other competent authorities, on specific foreign trade operations in which the commission of any illicit act is presumed regarding the value, origin, tariff classification of merchandise, evasion in the payment of contributions, countervailing duties or other revenues, duties, non-compliance with regulations and non-tariff restrictions including Official Mexican Standards, administrative infractions, as well as investigate and follow up on complaints presented.

Request from taxpayers, importers, exporters, jointly liable parties or third parties related to them, data, reports or documents, to plan and program their audit acts.

Establish the guidelines and directives that must be followed by the administrative units attached to it, in matters of operation standards and verification of compliance with tax, customs and foreign trade obligations, precautionary seizure of merchandise regarding which legal importation, possession or stay in the country is not accredited, customs procedures derived from the exercise of audit powers of compliance with tax, customs and foreign trade obligations, as well as in matters of taxes, duties, revenues and their accessories of a federal nature and regarding the verification of compliance with regulations and non-tariff restrictions, including in matters of Official Mexican Standards.

Require taxpayers, importers, exporters, jointly liable parties or third parties related to them, as well as registered public accountants who have formulated opinions for tax purposes, to exhibit and, where applicable, provide accounting, declarations, notices, data or other documents, instruments and reports and, in the case of said accountants, to exhibit their working papers.

Review the customs declarations, their annexes and other documents, even electronic or digital, as well as the information contained in the electronic transmission or in the consolidated notice referred to in the Customs Law, exigible by the applicable legal orders to the consignees, recipients, owners, possessors or holders, in imports and the senders in exports, as well as to the other persons who intervene in the customs clearance of merchandise, among others, customs agents and legal representatives, according to the different traffics and customs regimes.

Order and carry out necessary verification acts for the obtaining of information and documentation that are appropriate, to provide them to the authorities of the countries with which agreements, treaties and other applicable instruments in tax and foreign trade matters have been celebrated, as well as request from the authorities of foreign governments that in accordance with treaties and other applicable international instruments, order and carry out in their territory home visits, audits, inspections, verifications, even those relative to the existence of documents that accredit the legal stay and possession of merchandise and other acts established by the applicable legal provisions.

Transfer to the competent instance, in terms of applicable legislation, the seized or secured goods in the exercise of their attributes that have passed to the ownership of the Federal Treasury or of which they may dispose in accordance with the corresponding regulations.

Request, from the National Customs Agency of Mexico, when so required for the exercise of their attributes, the opinion that is issued in accordance with the guidelines and applicable scientific norms and to the methodological and technical instruments, the characteristics, nature, uses, origin and functions of foreign trade merchandise, as well as tests in relation to minerals, metals and metallic compounds subject to the payment of contributions or revenues; request that the expert examination of other products and raw materials be carried out, as well as that technical assistance services be provided in matters of sampling, analysis and engineering to the entities of the public sector in accordance with the respective agreements and to individuals mediante the payment of corresponding duties.

Review the declarations of taxpayers, jointly liable parties and other obligated parties, to verify compliance with their tax obligations in matters of taxes, duties, improvement contributions, revenues and accessories of a federal nature regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Cancel, revoke or render without effect the digital seal certificates in accordance with the Federal Fiscal Code, as well as restrict the use of the advanced electronic signature certificate or any other mechanism permitted in the applicable legal provisions, and resolve the clarifications or requests presented by taxpayers to remedy or disprove the irregularities detected in the exercise of the attributes referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Carry out all acts and procedures established in Article 69-B of the Federal Fiscal Code.

Obtain the information, documentation or evidence necessary for the competent authorities to formulate to the Public Prosecutor, the complaint, querella or declaration that the Federal Treasury has suffered or may suffer prejudice, as well as exchange information with other tax authorities.

Study, analyze and investigate, in the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service and in coordination with the General Administration of Planning, conduct linked with the smuggling of merchandise, as well as in coordination with the National Customs Agency of Mexico establish and implement strategies and alternatives tending to combat said conduct.

Request the General Administration of Collection to publish, through the Internet page of the Tax Administration Service, the name or denomination or corporate name and the Federal Taxpayer Registry key of those subjects that are located in any of the assumptions established in Article 69 of the Federal Fiscal Code, as well as of the taxpayers to whom some tax credit had been forgiven and the respective amounts, in accordance with the provisions of the General Law of Transparency and Access to Public Information.

Participate, with the competent administrative units of the Ministry of Finance and Public Credit and of the Tax Administration Service, in the surveillance, promotion and application of preventive and corrective measures derived from the administrative collaboration agreements in federal tax matters and their annexes.

Validate and manage, in terms of the administrative collaboration agreements in federal tax matters, the calculation of the amounts that correspond to the federal entities by concept of non-self-liquidating incentives, regarding foreign trade acts.

Verify, that the tax authorities of the federal entities exercise their audit powers and apply the normative guidelines that are established for this effect regarding foreign trade acts.

Propose, in coordination with the General Administration of Resources and Services and the other competent administrative units of the Tax Administration Service, the actions to be developed that imply the application of the resources of public trusts in the matters of their competence.

Carry out reviews to registered public accountants before the tax authority who have formulated opinions for tax purposes and, where applicable, require them to exhibit and provide accounting, notices, declarations, customs declarations, manifestations and other data, documents and reports that must be presented or kept, the catalogs and other elements that allow them to identify the merchandise, the credit titles and other negotiable commercial documents used in foreign trade operations and the originals for the comparison of the copies that accompany the documentation related to foreign trade operations, as well as cite them to exhibit their working papers; issue the irregularity letters and the conclusion of the review, and review the opinions that are formulated for customs purposes.

Cooperate with the General Administration of Collection in the preparation of the report that indicates whether the tax credits are found paid or guaranteed, in order to attend the requirements of the

Federal Fiscal Prosecutor's Office or the judicial authority in processes for fiscal crimes.

Request from taxpayers, jointly liable parties, third parties related to them and other obligors in matters of contributions, revenues and their accessories, the data, reports or documents to clarify the information recorded in the provisional or definitive payment returns of the fiscal year, and complementary ones.

Inform the competent authority of the quantification of the damage suffered by the Federal Treasury due to those facts that could constitute fiscal crimes, as well as provide said authority, in its capacity as assistant to the Public Prosecutor, technical and accounting support in the criminal processes derived from said actions.

Process and resolve requests for refund of amounts paid unduly to the Federal Treasury due to foreign trade operations and, where applicable, of import taxes derived from the Decree establishing the refund of import taxes to exporters, as well as request documentation to verify said eligibility and, where applicable, determine differences.

Verify the credited balance in favor offset in foreign trade operations carried out by taxpayers, and determine and liquidate the amounts offset unduly in said operations, including updates and accessories that may apply, as well as carry out the ex officio offset of amounts in favor of taxpayers.

Request from taxpayers, jointly liable parties or third parties related to them, data, reports or documents related to refund or offset procedures of federal taxes other than those incurred due to importation and regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Determine and liquidate to taxpayers, jointly liable parties and other obligors, the differences due to arithmetic errors derived from refund requests or offsets made for concept of foreign trade operations carried out by them.

Act as liaison between the Tax Administration Service and the administrative units of the Ministry of Foreign Affairs, foreign states and international organizations, in matters of foreign trade.

Resolve consultations related to the confirmation of validity of the regularization of vehicles of foreign origin and correction of regularization certificates of said vehicles.

Participate, in coordination with the competent administrative units of the Tax Administration Service and of the Ministry of Finance and Public Credit, in the negotiations of agreements and international treaties in matters of foreign trade.

Maintain communication and collaborate with fiscal, customs or foreign trade authorities of other countries, as well as assist, in the matter of foreign trade, the public servants of the Tax Administration Service in their relations with said authorities.

Act as competent authority in the application of agreements, conventions, treaties and other applicable international instruments of which Mexico is part; participate in the conclusion of information exchange agreements referred to in this paragraph with authorities of other countries, as well as resolve specific problems and application consultations that arise in accordance with the procedures established therein regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service and taking into account the regulations issued by the General Legal Administration.

Issue to the Treasury of the Federation, at the request of the competent authority that determined the eligibility, amount and bank account for the respective deposit, the payment orders so that the refund is made to individuals that must be made by the Federation, in accordance with what is established in the Treasury of the Federation Law and its Regulation, regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Reduce, in terms of applicable legal provisions, fines determined and imposed in the exercise of its attributes or those determined by taxpayers on whom said attributes are being exercised.

Continue with the practice of audit acts that have been initiated or continued by other fiscal authorities and, where applicable, communicate to taxpayers the substitution of the authority that continues with the procedures instituted for the verification of fiscal and customs obligations and replace said procedure.

Verify and, where applicable, determine in accordance with the Customs Law the tariff classification, as well as the customs value or the commercial value of foreign trade goods.

Establish regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service, the nature, state, origin and other characteristics of foreign trade goods, as well as suggest their tariff classification and request the opinion required from the customs agent, customs attorney, customs auditor or any other expert to exercise the attributes referred to in this paragraph.

Order and carry out home visits to taxpayers, in order to verify compliance with fiscal obligations regarding submission of requests or notices to the federal taxpayer registry; order and carry out verifications to verify the data provided to said registry, related to identity, domicile and other data that have been manifested to it and carry out registrations and data updates in the registry by acts of authority.

Order and carry out home visits to taxpayers, in order to verify compliance with fiscal obligations related to the issuance of digital fiscal receipts over Internet, as well as request the exhibition of receipts that support legal ownership, possession, tenure, stay or importation of goods that they sell.

Order and carry out home visits, audits, inspections, surveillance acts, verifications, origin verifications and other acts established by fiscal and customs provisions, to verify compliance with such provisions by taxpayers, jointly liable parties and other obligors in matters of contributions, including those incurred by the entry or exit of goods and means of transport from the national territory, rights, revenues, fiscal stimuli, franchises, subsidies, grants, accessories of a federal nature, compensatory quotas, regulations and non-tariff restrictions, including official Mexican standards and to verify in accordance with agreements, conventions, treaties and other applicable international instruments of which Mexico is part, compliance with the obligations incumbent on taxpayers, importers, exporters, producers, jointly liable parties and other obligors in matters of taxes, including in matters of origin, and request and use the acts raised by consular offices in terms of the Federal Fiscal Code in the practice of procedures provided for in said ordinance.

Carry out electronic reviews to taxpayers, jointly liable parties or third parties related to them.

Order and carry out the verification of goods in transport, of vehicles of foreign origin in transit and of aircraft and vessels; carry out other surveillance acts to ensure compliance with applicable legal provisions in matters of foreign trade, including those that regulate and tax the entry or exit of goods and means of transport from the national territory, and verify the domicile that taxpayers declare in the customs declaration.

Carry out home visits, audits, inspections, surveillance acts, verifications and other acts established by fiscal and customs provisions to controlled premises and monitor compliance with obligations derived from the concession or authorization granted to provide goods handling, storage and custody services of foreign trade and, where applicable, proceed to their revocation or cancellation, when any irregularity is detected for which revocation or cancellation proceeds, regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Order and carry out permanent inspection and surveillance in the handling, transport or tenure of goods in any part of the national territory.

Order and carry out home visits, inspections, surveillance acts and verifications, request reports and carry out any other act established by fiscal and customs provisions regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service and with the purpose of verifying compliance with the obligations of taxpayers, jointly liable parties and other obligors, related to intellectual property and including industrial; detect, analyze and follow up on cases of printing, reproduction or commercialization of public and private documents, as well as the sale of fuels, without the authorization established by applicable legal provisions, when they have repercussions on compliance with fiscal, customs or foreign trade obligations of taxpayers, jointly liable parties and other obligors, as well as analyze and follow up on complaints presented to it.

Order and carry out the preventive closure of taxpayer establishments for not issuing, not delivering or not making available to customers the digital fiscal receipts over Internet of their activities or issuing them without complying with the requirements indicated in the Federal Fiscal Code or recording on the receipt the key of the federal taxpayer registry of a person other than the one who acquires the good or contracts the use or temporary enjoyment of goods or the provision of services; order and carry out the closure of establishments in the case that the taxpayer does not have volumetric controls, as well as that of establishments where games with bets and lotteries are carried out when they do not comply with what is established in the Law on the Special Tax on Production and Services.

Order and carry out precautionary seizure or securing in cases where laws indicate it, as well as lift it and, where applicable, make the goods available to interested parties.

Order and carry out the retention, pursuit, precautionary seizure or securing of goods, including vehicles, or of their means of transport, in terms of the Customs Law, including due to international commitments, public order requirements or any other regulation or non-tariff restriction; notify the precautionary seizure or securing of goods regarding which their legal entry, stay or tenure in the country is not accredited, process and resolve administrative procedures in customs matters derived from the exercise of its verification powers of compliance with fiscal and customs obligations, or from the exercise of verification powers carried out by other fiscal or customs authorities, as well as order the lifting of said seizure or securing and the delivery of seized goods, before the conclusion of the procedure in question, where applicable, prior to qualification and acceptance of the guarantee of the fiscal interest and make available to the corresponding administrative unit, the seized goods so that they carry out their control and custody; declare that goods, vehicles, vessels or aircraft pass to ownership of the Federal Treasury, and release guarantees granted regarding the possible omission of payment of contributions on goods subject to estimated prices.

Order and carry out the precautionary seizure or securing of goods in cases where there is danger that the obligor leaves, the sale or concealment of goods is carried out or any maneuver tending to evade compliance with fiscal obligations or in any other case indicated by laws.

Make known to taxpayers, producers, importers, exporters, jointly liable parties and other obligors, the facts or omissions attributable to them, known due to the exercise of its verification powers and origin verifications carried out and record said facts and omissions in the minutes or official letters that are raised for such effect, in terms of applicable legal provisions.

Determine the contributions incurred by the entry or exit of goods and means of transport from the national territory, derived from the exercise of the attributes referred to in Article 25 of the Internal Regulations of the Tax Administration Service or when necessary, and determine the accessories that correspond in the cases indicated above.

Require in terms of Article 41, Section I of the Federal Fiscal Code, the submission of returns, notices, information and other documents, when obligors do not do so in the indicated periods regarding the matters referred to in said article and make effective an amount according to what is provided in Section II of said article, when the period to attend the third requirement has expired and this is not settled.

Evaluate and, where applicable, accept guarantees that are granted regarding revenues, contributions and accessories incurred due to the entry or exit of goods and means of transport from the national territory, in accordance with guidelines established by the General Administration of Collection.

Determine the injury to the fiscal interest, including due to inaccuracy of tariff classification or of some data declared in the customs declaration, in the invoice or in the customs value or commercial value declaration, or due to omission of permit from competent authority, when they constitute cause for suspension or cancellation of the customs agent patent or authorization of customs attorney, of customs agent, and customs auditor and, where applicable, make known to the National Customs Agency of Mexico said determination so that it proceeds in accordance with applicable legal provisions.

Carry out, in accordance with policies, procedures and criteria issued for such effect, the assignment, donation or destruction of seized goods, when they cannot be transferred to the competent instance in accordance with applicable legal provisions.

Apply the surcharge rate that corresponds during the exercise of its verification powers and until before the issuance of the determinative liquidation of the fiscal credit, in terms of the Federal Fiscal Code, as well as reduce fines that correspond, in accordance with applicable legal provisions.

Monitor the destruction or donation of goods, including those temporarily imported and fixed asset goods.

Determine regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service, the joint liability on fiscal credits in accordance with applicable legal provisions.

Leave without effect home visit orders, verification in transport, information requirements formulated to taxpayers, electronic reviews, as well as the review of working papers made to registered public accountants.

Request or order, as corresponds, to the National Banking and Securities Commission, to the National Insurance and Surety Commission or to the National Commission for the Retirement Savings System, as proceeds, or else, to financial entities and savings and loan cooperative societies, that they execute seizures or precautionary securings of goods referred to in Article 40-A, Section III, subsection a) and 145, second paragraph, Section III, subsection f) of the Federal Fiscal Code, in accordance with applicable legal provisions and request the lifting of the same.

Review that opinions formulated by registered public accountant on financial statements of taxpayers or regarding share sale operations, or any other type of opinion that has repercussion for fiscal or customs effects, meet requirements established in applicable provisions and comply with those relative to taxes, social security contributions, rights, improvement contributions, revenues, fiscal stimuli, franchises and federal accessories, as well as notify taxpayers when the authority has initiated the exercise of verification powers with a third party related to them.

Inform the General Administration of Federal Fiscal Audit or the General Administration of Large Taxpayers, as corresponds, of irregularities committed by registered public accountants of which it has knowledge due to the review of opinions that these formulate for fiscal effects or those derived from non-compliance with fiscal provisions by said accountants.

Inform the Financial Intelligence Unit of the Ministry of Finance and Public Credit, of matters of which it has knowledge due to the exercise of its verification and supervision powers, that are or could be related to crimes referred to in the Federal Penal Code regarding the attributes of said Financial Intelligence Unit.

Inform taxpayers, their legal representative and, in the case of legal entities also to their governing bodies, of facts or omissions that become known in the development of verification powers, in terms of the Federal Fiscal Code and its Regulation.

Carry out visits to verify in the fiscal domicile, establishments, branches, premises, fixed or semi-fixed stalls on public roads, places where goods of producers, manufacturers and importers are stored and, in general, any premises or establishment used for the performance of their activities by those who sell, sell or distribute in Mexico packs of cigarettes and other manufactured tobaccos, with exception of cigars and other manufactured tobaccos made entirely by hand, compliance with fiscal provisions to which they are subject, as well as request from them information and documentation that allows verifying compliance with said provisions, likewise to verify that in packs of said products the security code referred to in the Law on the Special Tax on Production and Services is contained printed.

Secure cigarette packs and declare that they pass to ownership of the Federal Treasury, so that their destruction proceeds, when in exercise of its attributes it is detected that they do not contain the security code referred to in the Law on the Special Tax on Production and Services.

Intervene in recovery abroad of vehicles, vessels and aircraft national or nationalized object of theft or illicit disposition of which it has had knowledge due to exercise of its attributes and, in terms of laws of the country and international conventions celebrated in this matter; issue certificates that are necessary and provide documentation and reports available, that are required by Mexican consular authorities that formulate respective request; apply international conventions for return of vehicles, vessels or aircraft foreign matter of theft or illicit disposition, through realization of surveillance and verification acts in transit, verification of goods in transport and home visits; notify authorities of country of origin location of vehicles, vessels or aircraft stolen or object of illicit disposition, as well as resolve regarding their return and collection of expenses that have been authorized.

Sign concluding agreements referred to in the Federal Fiscal Code.

Analyze, formulate and distribute to competent administrative unit of Tax Administration Service, statistical information about activities performed by administrative units attached to this General Administration.

Authorize and, where applicable renew or cancel certification in matters of value added taxes and special on production and services regarding matters referred to in Article 25 of Internal Regulations of Tax Administration Service; require information and documentation, carry out inspection and follow-up visits, carry out any other act established by fiscal and customs provisions with purpose of verifying compliance of obligations of taxpayers relative to said authorization, and resolve matters related to same; evaluate, process, accept, reject or cancel, as proceeds, guarantees that are granted regarding value added taxes and special on production and services, incurred due to entry of goods to national territory, authorize expansions and reductions of said guarantees, as well as make effective guarantees constituted to ensure fiscal interest.

Establish guidelines regarding acceptance of guarantees granted regarding contributions incurred due to entry or exit of goods and means of transport from national territory.

Authorize, renew, suspend or cancel registration in registry of certified companies, even under modality of authorized economic operator; carry out inspection and follow-up visits, carry out any other act established by fiscal and customs provisions with purpose of verifying compliance of obligations of taxpayers relative to said registration and resolve matters related to same, as well as administer said registry.

Authorize, and where applicable, renew, suspend or cancel registration in registry of goods dispatch of companies regarding matters referred to in Article 25 of Internal Regulations of Tax Administration Service; require and carry out any other act established by the

customs provisions for the purpose of verifying compliance with the obligations derived from said authorization, as well as resolving matters related to it and administering said registry.

Issue the conclusion letter of the review and the authorization of extensions for the submission of documents.

Carry out all acts and procedures established in Article 69-B Bis of the Federal Fiscal Code.

Determine the taxes and their federal accessories that result in charge of the taxpayers, joint and several liable parties and other obligors, as well as the duties, improvement contributions, profits and their accessories, that derive from the application of the procedure established in Article 48 of the Federal Fiscal Code.

Determine the joint and several liability regarding tax credits of their competence, including the update, surcharges and accessories that may arise from the application of the procedure established in Article 48 of the Federal Fiscal Code.

Resolve clarifications or requests submitted by taxpayers to remedy or disprove the irregularities detected in the exercise of the powers derived from the procedure established in Article 48 of the Federal Fiscal Code.

Order and conduct home visits to taxpayers, in order to verify compliance with tax obligations related to the operation of machines, systems, electronic records and volumetric controls, which they are obliged to keep in accordance with tax provisions.

Order and conduct home visits to taxpayers, in order to verify the number of operations that must be registered as income and, where applicable, the value of the acts or activities, the amount of each of them, as well as the date and time in which they were carried out, during the period of time that the verification lasts.

Carry out the necessary actions to avail themselves of third parties that provide services for the taking of samples or for the analysis, identification or quantification of goods or merchandise of difficult identification or handling, in accordance with the procedure established in Article 53-D of the Federal Fiscal Code.

Carry out, in the exercise of their powers, all acts and procedures provided for in Article 5o.-A of the Federal Fiscal Code.

Temporarily restrict the use of the digital seal certificate for the issuance of digital fiscal receipts over the Internet in terms of Article 17-H Bis of the Federal Fiscal Code, as well as the use of the advanced electronic signature certificate or the use of any other optional mechanism that the taxpayer uses for the issuance of digital fiscal receipts over the Internet permitted in the applicable legal provisions and carry out, within the scope of their competence, all acts and procedures established in the aforementioned Article 17-H Bis of the Federal Fiscal Code.

Carry out the powers provided for in Article 27, Section C, fractions I, II, VI and X of the Federal Fiscal Code.

Receive and, where applicable, use the information and documentation provided by third-party fiscal collaborators to substantiate the procedure provided for in Article 69-B of the Federal Fiscal Code.

Order and conduct home visits and other acts established by tax provisions to the tax advisors referred to in Article 197, second and third paragraphs of the Federal Fiscal Code, as well as require additional information from said advisors or from the taxpayers obliged to reveal reportable schemes and apply the corresponding sanction, in accordance with the provisions of the same Code.

Verify that compliance is met, in matters of value added tax, as established in the Decree on Fiscal Stimuli Northern Border Region and in the Decree on Fiscal Stimuli Southern Border Region; as well as issue to taxpayers the letter through which it is communicated that they did not disprove the irregularities detected in the verification.

Issue to taxpayers the resolution through which it is communicated that they do not meet the requirements to be beneficiaries of the stimuli for the northern and southern border region, as well as the resolution through which it is indicated that they will be removed from the Registry of beneficiaries of the aforementioned stimuli, referred to in the Decrees on fiscal stimuli northern and southern border region.

Send to taxpayers payment proposals, communications to promote compliance with their tax obligations and to inform about detected inconsistencies or atypical behaviors, in terms of what is established in the Federal Fiscal Code.

Leave without effect the digital seal certificates, in terms of Article 17-H Bis, last paragraph of the Federal Fiscal Code, as well as restrict the use of the electronic signature certificate or any other mechanism permitted in the applicable legal provisions for the issuance of digital fiscal receipts over the Internet.

Carry out all acts and procedures established in Article 23, from the sixth to the eighteenth paragraph of the Federal Fiscal Code.

Grant, modify, renew, extend, suspend or cancel, as appropriate, the temporary import and export authorizations; return of goods, including the safe return of vehicles of foreign origin; definitive import of goods destined for national security; re-export and transfer to the border strip or region or to the rest of the national territory of imported goods, as appropriate; rectification of customs declarations, as well as destruction or change of regime of temporarily imported goods.

Declare the abandonment of goods in the cases indicated by legal provisions.

Determine the federal contributions or profits, apply compensatory quotas and determine in liquid amount the corresponding amount in charge of taxpayers, joint and several liable parties and other obligors, derived from the exercise of the powers established in Article 25 of the Internal Regulations of the Tax Administration Service and determine the corresponding accessories in the aforementioned cases.

Establish the guidelines for the acceptance of guarantees that are granted regarding duties and their accessories, which are caused by the authorizations established in Article 25, fractions LXXIX, LXXXI and LXXXII of the Internal Regulations of the Tax Administration Service.

Evaluate, qualify and, where applicable, accept the guarantees that are granted regarding duties that are caused by the authorizations established in Article 25, fractions LXXIX, LXXXI and LXXXII of the Internal Regulations of the Tax Administration Service.

In the cases of goods that they have in their possession and that have been subject to an infringement of the Customs Law and other tax provisions, deliver them to the interested parties, provided that they are not subject to prohibitions or restrictions and the fiscal interest is guaranteed.

Donate or destroy, in accordance with applicable legal provisions, the assets from foreign trade made available to the Institute to Return to the People What Was Stolen and that, once the period established in the Federal Law for the Administration and Disposal of Assets of the Public Sector has elapsed, said institute has not removed them from the place where they are located.

Request the competent authority to suspend operations in the customs electronic system for the dispatch of goods, as well as carry out all acts and procedures established in Article 184-C of the Customs Law.

Conduct visits to verify at the tax domicile, establishments, branches, premises, fixed or semi-fixed stalls on the public road, places where goods are stored and, in general, any premises or establishment used to carry out their activities by producers, manufacturers or importers in which they sell, alienate or distribute in Mexico the packs, cases, packaging, wrappers or any other object containing cigarettes or other manufactured tobaccos, with the exception of cigars and other manufactured tobaccos made entirely by hand, compliance with the tax provisions to which they are affected, as well as request from them the information and documentation that allows verifying compliance with said provisions; likewise, to verify that said products contain printed the security code referred to in the Law on the Special Tax on Production and Services and, where applicable, request the cancellation of the security codes.

Secure the cases, packaging, wrappers or any other object containing cigarettes and declare that they pass to ownership of the Federal Treasury, in order that their destruction be proceeded with, when in the exercise of their powers it is detected that they do not contain the security code referred to in the Law on the Special Tax on Production and Services.

Carry out all acts and procedures established in Article 42-B of the Federal Fiscal Code.

Integrate and participate in the collegial body established in Article 5°.-A of the Federal Fiscal Code.

1.3.1 Decentralized Administrations of Foreign Trade Audit

Objective

Carry out actions that allow generating risk perception among foreign trade goods operators, through the development of adequate oversight that allows identifying illicit conduct in the matter, in order to increase collection and combat smuggling, promoting voluntary and timely compliance with taxpayer obligations.

Functions

Collaborate and coordinate with the other administrative units of the Tax Administration Service and of the Secretariat of Finance and Public Credit, the dependencies and entities of the Federal Public Administration and the authorities of the federal entities and municipalities, in accordance with applicable legal provisions on the application of security and control measures that must be carried out in the national territory in which they may exercise their powers, as well as establish coordination actions with the dependencies and entities of the Federal Public Administration that carry out their functions in said places.

Maintain consultations with representative organizations and associations of taxpayers on relevant matters in foreign trade that need to be simplified and facilitate compliance with their obligations, as well as analyze the proposals formulated by said organizations and associations.

Cooperate with the National Customs Agency of Mexico in the integration of statistical information on foreign trade.

Make known the information contained in the customs declarations, in the electronic transmission and in the consolidated notice referred to in the Customs Law in accordance with applicable legal provisions, regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Analyze, detect and follow up on the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service and in coordination with the other competent authorities, on specific foreign trade operations in which the commission of any illicit is presumed regarding value, origin, tariff classification of goods, evasion in the payment of contributions, compensatory quotas or other profits, duties, non-compliance with regulations and non-tariff restrictions including official Mexican standards, administrative infractions, as well as investigate and follow up on complaints filed.

Request from taxpayers, importers, exporters, joint and several liable parties or third parties related to them, data, reports or documents, to plan and program their oversight acts.

Require taxpayers, importers, exporters, joint and several liable parties or third parties related to them, as well as registered public accountants who have formulated opinions for tax purposes, to exhibit and, where applicable, provide accounting, declarations, notices, data or other documents, instruments and reports and, in the case of said accountants, to exhibit their working papers.

Review the customs declarations, their annexes and other documents, even electronic or digital, as well as the information contained in the electronic transmission or in the consolidated notice referred to in the Customs Law, exigible by applicable legal regulations to consignees, recipients, owners, possessors or holders, in imports and senders in exports, as well as to other persons intervening in the customs dispatch of goods, among others, customs agents and legal representatives, according to different traffics and customs regimes.

Request from the National Customs Agency of Mexico, when required for the exercise of their powers, the opinion that is issued in accordance with applicable guidelines and scientific standards and to methodological and technical instruments, the characteristics, nature, uses, origin and functions of foreign trade goods, as well as tests in relation to minerals, metals and metallic compounds subject to the payment of contributions or profits; request that the expert examination of other products and raw materials be practiced, as well as that technical assistance services be provided in matters of sampling, analysis and engineering to public sector entities in accordance with respective agreements and to individuals upon payment of corresponding duties.

Review the declarations of taxpayers, joint and several liable parties and other obligors, to verify compliance with their tax obligations in matters of taxes, duties, improvement contributions, profits and federal accessories regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Cancel, revoke or leave without effect the digital seal certificates in accordance with the Federal Fiscal Code, as well as restrict the use of the advanced electronic signature certificate or any other mechanism permitted in applicable legal provisions, and resolve clarifications or requests submitted by taxpayers to remedy or disprove irregularities detected in the exercise of the powers referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Carry out all acts and procedures established in Article 69-B of the Federal Fiscal Code.

Request from the General Administration of Collection the publication, through the Internet page of the Tax Administration Service, of the name or denomination or corporate name and the key of the federal taxpayer registry of those subjects that are located in any of the assumptions established in Article 69 of the Federal Fiscal Code, as well as of the taxpayers to whom some tax credit had been forgiven and the respective amounts, in accordance with the provisions of the General Law on Transparency and Access to Public Information.

Conduct reviews of registered public accountants before the tax authority who have formulated opinions for tax purposes and, where applicable, require them to exhibit and provide accounting, notices, declarations, customs declarations, manifestations and other data, documents and reports that must be presented or kept, the catalogs and other elements that allow them to identify the goods, the credit titles and other negotiable commercial documents used in foreign trade operations and the originals for the comparison of the copies that accompany the documentation related to foreign trade operations, as well as cite them to exhibit their working papers; issue the irregularity letters and the conclusion of the review, and review the opinions that are formulated for customs purposes.

Request from taxpayers, joint and several liable parties, third parties related to them and other obligors in matters of contributions, profits and their accessories, the data, reports or documents to clarify the information recorded in the provisional or definitive payment declarations of the exercise, and complementary.

Inform the competent authority, the quantification of the damage suffered by the Federal Treasury for those facts that could constitute tax crimes, as well as provide said authority, in its capacity as assistant to the Public Prosecutor's Office, technical and accounting support in criminal processes derived from said actions.

Process and resolve requests for refund of amounts paid unduly to the Federal Treasury due to foreign trade operations and, where applicable, of import taxes derived from the Decree that establishes the refund of import taxes to exporters, as well as request documentation to verify said origin and, where applicable, determine differences.

Verify the balance in favor compensated in foreign trade operations carried out by taxpayers, and determine and liquidate the amounts compensated unduly in said operations, including the update and accessories that may arise; as well as carry out the ex officio compensation of amounts in favor of taxpayers.

Request from taxpayers, joint and several liable parties or third parties related to them, data, reports or documents relative to the procedures for refund or compensation of federal taxes other than those caused due to import and regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Determine and liquidate to taxpayers, joint and several liable parties and other obligors, the differences for arithmetic errors derived from refund requests or compensations made for concept of foreign trade operations that they carry out.

Issue to the Treasury of the Federation, at the request of the competent authority that determined the origin, amount and bank account for the respective deposit, the payment orders in order that the refund be made to individuals that must be effected by the Federation, in accordance with what is established in the Treasury of the Federation Law and its Regulation, regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Reduce, in terms of applicable legal provisions, fines determined and imposed in the exercise of their powers or those determined by taxpayers on whom said powers are being exercised.

Continue with the practice of oversight acts that have been initiated or continued by other tax authorities and, where applicable, communicate to taxpayers the substitution of the authority that continues with the procedures instituted for the verification of tax and customs obligations and replace said procedure.

Verify and, where applicable, determine in accordance with the Customs Law the tariff classification, as well as the customs value or the commercial value of foreign trade goods.

Establish regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service, the nature, state, origin and other characteristics of foreign trade goods, as well as suggest their tariff classification and request the opinion that is required from the customs agent, customs attorney, customs examiner or any other expert to exercise the powers referred to in this paragraph.

Order and conduct home visits to taxpayers, in order to verify compliance with tax obligations in matters of submission of requests or notices to the federal taxpayer registry; order and conduct verifications to verify the data provided to said registry, related to identity, domicile and other data that have been manifested to it and carry out registrations and data updates in the registry by acts of authority.

Order and conduct home visits to taxpayers, in order to verify compliance with tax obligations related to the issuance of digital fiscal receipts over the Internet, as well as request the exhibition of receipts that support the legal ownership, possession, tenure, stay or import of the goods that they alienate.

Order and conduct home visits, audits, inspections, surveillance acts, verifications, origin verifications and other acts established by tax and customs provisions, to verify compliance with such provisions by taxpayers, joint and several liable parties and other obligors in matters of contributions, including those caused by the entry or exit of goods and means of transport from the national territory, duties, profits, fiscal stimuli, franchises, subsidies, grants, federal accessories, compensatory quotas, regulations and non-tariff restrictions, including official Mexican standards and to verify in accordance with agreements, conventions, treaties and other applicable international instruments of which Mexico is part, compliance with the obligations in charge of taxpayers, importers, exporters, producers, joint and several liable parties and other obligors in matters of taxes, including in matters of origin, and request and use the acts raised by consular offices in terms of the Federal Fiscal Code in the practice of procedures provided for in said ordinance.

Carry out electronic reviews to taxpayers, joint and several liable parties or third parties related to them.

Order and practice the verification of goods in transport, of vehicles of foreign origin in transit and of aircraft and vessels; carry out other surveillance acts to ascertain compliance with applicable legal provisions in matters of foreign trade, including those that regulate and tax the entry or exit of goods and means of transport from the national territory, and verify the domicile that taxpayers declare in the customs declaration.

Practice home visits, audits, inspections, surveillance acts, verifications and other acts

that establish the tax and customs provisions for the controlled premises and monitor compliance with

the obligations derived from the concession or authorization granted to provide handling,

storage and custody services for foreign trade goods and, where applicable, proceed to their revocation or

cancellation, when any irregularity is detected for which revocation or cancellation proceeds,

regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration

Service.

Order and carry out permanent inspection and surveillance in the handling, transport or possession of

goods in any part of the national territory.

Order and carry out domiciliary visits, inspections, surveillance acts and verifications, require

reports and carry out any other act established by tax and customs provisions regarding

the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service

and with the purpose of verifying compliance with the obligations of taxpayers, solidarily responsible

parties and other obligors, relative to intellectual property and even industrial; detect, analyze and give

follow-up to cases of printing, reproduction or commercialization of public and private documents,

as well as the sale of fuels, without the authorization established by the applicable legal provisions,

when they have repercussions on the compliance with tax, customs or foreign trade obligations of taxpayers, solidarily responsible parties and other obligors, as well as analyze and give

follow-up to complaints presented to them.

Order and carry out the preventive closure of taxpayer establishments for not issuing, not

delivering or not making available to clients the Digital Tax Receipts over the Internet for their

activities or issuing them without complying with the requirements indicated in the Federal Fiscal Code or

entering on the receipt the Federal Taxpayer Registry key of a person other than the one who

acquires the good or contracts the use or temporary enjoyment of goods or the provision of services; order and carry out

the closure of establishments in the event that the taxpayer does not have volumetric controls,

as well as those of establishments where games with bets and lotteries are carried out when they do not

comply with what is established by the Law on the Special Tax on Production and Services.

Order and carry out precautionary seizure or securing in cases where the laws indicate it, as

well as lift it and, where applicable, make the goods available to interested parties.

Order and carry out the retention, pursuit, precautionary seizure or securing of goods,

including vehicles, or of their means of transport, in terms of the Customs Law, including for

international commitments, public order requirements or any other regulation or non-

tariff restriction; notify the precautionary seizure or securing of goods regarding which their legal importation, stay or possession in the country is not accredited, process and resolve administrative

procedures in customs matters derived from the exercise of their verification powers of

compliance with tax and customs obligations, or from the exercise of verification powers

carried out by other tax or customs authorities, as well as order the lifting of said seizure or

securing and the delivery of seized goods, before the conclusion of the procedure in question, where applicable, prior to qualification and acceptance of the guarantee of the fiscal interest and make available to the

corresponding administrative unit, the seized goods so that they carry out their control and custody;

declare that the goods, vehicles, vessels or aircraft become property of the Federal Treasury, and

release the guarantees granted regarding the possible omission of payment of contributions on goods

subject to estimated prices.

Order and carry out the precautionary seizure or securing of goods in cases where there is

danger that the obligor absent themselves, the sale or concealment of goods is carried out or any

maneuver tending to evade compliance with tax obligations or in any other case indicated by

the laws.

Make known to taxpayers, producers, importers, exporters, solidarily responsible parties and

other obligors, the facts or omissions attributable to them, known due to the exercise of their

verification powers and origin verifications carried out and record said facts and

omissions in the minutes or official letters that are drawn up for such effect, in terms of the applicable legal provisions.

Determine the contributions caused by the entry or exit from the national territory of goods and

means of transport, derived from the exercise of the attributes referred to in Article 25 of the Regulations

Interior of the Tax Administration Service or when necessary, and determine the accessories that

correspond in the cases indicated above.

Require in terms of Article 41, Section I of the Federal Fiscal Code, the presentation of

declarations, notices, information and other documents, when obligors do not do so within the

timeframes indicated regarding the matters referred to in said Article and make effective an amount according to

what is provided in Section II of said Article, when the deadline to attend to the third requirement has expired and this

is not settled.

Evaluate and, where applicable, accept the guarantees that are granted regarding proceeds,

contributions and accessories that are caused due to the entry or exit from the national territory of

goods and means of transport, according to the guidelines established by the General Administration of

Collection.

Determine the injury to the fiscal interest, including due to the inaccuracy of the tariff classification or of some

data declared in the customs declaration, in the invoice or in the customs or commercial value declaration, or due to the

omission of the permit of competent authority, when they constitute cause for suspension or cancellation of the

customs agent patent or authorization of the customs attorney, customs agent, and

customs certifier and, where applicable, make known to the National Customs Agency of Mexico said determination so

that it proceeds in accordance with the applicable legal provisions.

Carry out, in accordance with the policies, procedures and criteria issued for such effect, the

assignment, donation or destruction of seized goods, when they cannot be transferred

to the

competent instance in accordance with the applicable legal provisions.

Apply the corresponding surcharge rate during the exercise of their verification powers and

until before the issuance of the determinative liquidation of the fiscal credit, in terms of the Federal Fiscal Code

of the

Federation, as well as reduce the corresponding fines, in accordance with the applicable legal provisions.

Monitor the destruction or donation of goods, including those temporarily imported and fixed

asset goods.

Determine regarding the matters referred to in Article 25 of the Internal Regulations of the Service of

Tax Administration, the solidary responsibility over fiscal credits in accordance with the

applicable legal provisions.

Leave without effect the orders for domiciliary visit, verification in transport, the requirements of

information that are formulated to taxpayers, electronic reviews, as well as the review of working

papers that is made to registered public accountants.

Request or order, as appropriate, to the National Banking and Securities Commission, to the Commission

National of Insurance and Surety or to the National Commission of the Retirement Savings System, as proceeds,

or well, to financial entities and savings and loan cooperatives, to execute seizures or

precautionary securings of the goods referred to in Article 40-A, Section III, subsection a) and 145,

second paragraph, Section III, subsection f) of the Federal Fiscal Code, in accordance with the

applicable legal provisions and request the lifting of the same.

Review that the opinions formulated by registered public accountant on the financial statements of the

taxpayers or regarding stock sale operations, or any other type of opinion that

has repercussion for tax or customs purposes, meet the requirements established in the provisions

applicable and comply with those relative to taxes, social security contributions, fees, improvement contributions,

proceeds, tax stimuli, franchises and federal accessories, as well as notify the

taxpayers when the authority has initiated the exercise of verification powers with a third

party related to them.

Inform the General Administration of Federal Tax Audit or the General Administration of Large

Taxpayers, as corresponds, of the irregularities committed by registered public accountants of

which it has knowledge due to the review of the opinions that these formulate for tax purposes

or those derived from non-compliance with tax provisions by said accountants.

Inform the Financial Intelligence Unit of the Ministry of Finance and Public Credit, of the

matters of which it has knowledge due to the exercise of its verification and supervision powers,

that are or could be related to the crimes referred to in the Federal Penal Code regarding

the attributes of said Financial Intelligence Unit.

Inform taxpayers, their legal representative and, in the case of moral persons also to their

governing bodies, of the facts or omissions that become known in the development of the powers

of verification, in terms of the Federal Fiscal Code and its Regulations.

Carry out visits to verify at the fiscal domicile, establishments, branches, premises, fixed or

semi-fixed stalls on the public road, places where goods of producers, manufacturers and

importers are stored and, in general, any premises or establishment used to perform their

activities those who sell, alienate or distribute in Mexico the cigarette packs and other

manufactured tobaccos, with the exception of cigars and other manufactured tobaccos made entirely by hand, compliance with the tax provisions to which they are affected, as well as request from them the information and

documentation that allows verifying compliance with said provisions, also to verify that in

the packs of said products the security code referred to in the Law on the Special Tax on

Production and Services is contained printed.

Secure the cigarette packs and declare that they become property of the Federal Treasury, in order that

proceed to their destruction, when in the exercise of their attributes it is detected that they do not contain the

security code referred to in the Law on the Special Tax on Production and Services.

Intervene in the recovery abroad of vehicles, vessels and aircraft national or

nationalized object of theft or illicit disposition of which it has had knowledge due to the exercise

of its attributes and, in terms of the laws of the country and the international conventions celebrated in this

matter; issue the necessary certificates and provide the documentation and reports of which

it has available, that are required by the Mexican consular authorities that formulate the respective request;

apply the international conventions for the return of vehicles, vessels or aircraft

foreign object of theft or illicit disposition, through the carrying out of surveillance acts and

verification in transit, verification of goods in transport and domiciliary visits; notify the

authorities of the country of origin the location of stolen vehicles, vessels or aircraft or

object of illicit disposition, as well as resolve regarding their return and the collection of expenses that

have been authorized.

Issue the conclusion letter of the review and the authorization of extensions for the presentation

of

documents.

Propose, in coordination with the General Administration of Resources and Services and the other

administrative units of the Tax Administration Service competent, the actions to develop that

imply the application of the resources of public trusts in the matters of their competence.

Carry out all acts and procedures established in Article 69-B Bis of the Federal Fiscal Code

of the

Federation.

Transfer to the competent instance, in terms of the applicable legislation, the seized goods or

secured in the exercise of their attributes that have become property of the Federal Treasury or of which

it may dispose in accordance with the corresponding regulations.

Sign the conclusive agreements referred to in the Federal Fiscal Code.

Determine the taxes and their accessories of a federal nature that result chargeable to taxpayers,

solidarily responsible parties and other obligors, as well as fees, improvement contributions,

proceeds and their accessories, that derive from the application of the procedure established in the

Article

48 of the Federal Fiscal Code.

Determine the solidary responsibility regarding fiscal credits of their competence, including the

update, surcharges and accessories that may arise derived from the application of the procedure

established in Article 48 of the Federal Fiscal Code.

Resolve the clarifications or requests presented by taxpayers to remedy or disprove the

irregularities detected in the exercise of the attributes that derive from the procedure established in the

Article 48 of the Federal Fiscal Code.

Order and carry out domiciliary visits to taxpayers, in order to verify compliance with

tax obligations relative to the operation of machines, systems, electronic records and

volumetric controls, that are obligated to keep as established by tax provisions.

Order and carry out domiciliary visits to taxpayers, in order to verify the number of operations

that must be registered as income and, where applicable, the value of the acts or activities, the amount of each

one of them, as well as the date and time in which they were carried out, during the period of time that lasts

the

verification.

Carry out the necessary actions to avail themselves of third parties that provide services for the taking of

samples or for the analysis, identification or quantification of goods or merchandise of difficult identification or

handling, according to the procedure established in Article 53-D of the Federal Fiscal Code.

Carry out, in the exercise of their powers, all acts and procedures provided for in Article

5o.-A of the Federal Fiscal Code.

Temporarily restrict the use of the digital seal certificate for the issuance of receipts

Digital Tax Receipts over the Internet in terms of Article 17-H Bis of the Federal Fiscal Code, as well as the use of the

advanced electronic signature certificate or the use of any other optional mechanism used by the

taxpayer for the issuance of Digital Tax Receipts over the Internet permitted in the provisions

applicable legal provisions and carry out, within the scope of their competence, all acts and procedures

established in said Article 17-H Bis of the Federal Fiscal Code.

Carry out the powers provided for in Article 27, Section C, Sections I, II, VI and X of the Code

Fiscal of the

Federation.

Receive and, where applicable, use the information and documentation provided by third party collaborators

tax to substantiate the procedure provided for in Article 69-B of the Federal Fiscal Code.

Order and carry out domiciliary visits and other acts established by tax provisions to the

tax advisors referred to in Article 197, second and third paragraphs of the Federal Fiscal Code

of the

Federation, as well as require additional information from said advisors or from the taxpayers obligated to

reveal reportable schemes and apply the corresponding sanction, in accordance with what is provided in the

same Code.

Verify that compliance is met, in matters of value added tax, what is established in the Decree of

tax stimuli northern border region and in the Decree of tax stimuli southern border region; as well as

issue to taxpayers the official letter through which it is communicated that they did not disprove the irregularities

detected in the verification.

Issue to taxpayers the resolution through which it is communicated that they do not comply with the requirements

to be beneficiaries of the stimuli for the northern and southern border region, as well as the resolution through the

which indicates that they will be removed from the Registry of beneficiaries of said stimuli, to which refer the

Decrees of tax stimuli northern and southern border region.

Send taxpayers payment proposals, communications to promote compliance with their

tax obligations and to inform about inconsistencies detected or atypical behaviors, in

terms of what is established in the Federal Fiscal Code.

Leave without effect the digital seal certificates, in terms of Article 17-H Bis, last paragraph of the

Federal Fiscal Code, as well as restrict the use of the e.firma electronic certificate or any other

mechanism permitted in the applicable legal provisions for the issuance of receipts

Digital Tax Receipts over the Internet.

Carry out all acts and procedures established in Article 23, from the sixth to the eighteenth

paragraph of the Federal Fiscal Code.

Declare the abandonment of goods in the cases indicated by the legal provisions.

Determine the contributions or proceeds of a federal nature, apply the compensatory quotas

and determine in liquid amount the corresponding amount chargeable to taxpayers, solidarily responsible

parties and other obligors, derived from the exercise of the attributes established in Article 25 of the Regulations

Interior of the Tax Administration Service and determine the accessories that correspond in the

cases indicated above.

In the cases of goods that it has in its power and that have been object of an infraction to the Law

Customs and other tax provisions, deliver them to interested parties, provided they are not subject to

prohibitions or restrictions and the fiscal interest is guaranteed.

Donate or destroy, in accordance with the applicable legal provisions, the goods originating from commerce

exterior made available to the Institute to Return Stolen Goods to the People and that, once elapsed

the period established in the Federal Law for the Administration and Disposal of Public Sector Assets, said

institute has not removed them from the place where they are located.

Request from the competent authority the suspension to operate in the electronic customs system for

the

dispatch of goods, as well as carry out all acts and procedures established in the Article

184-C of the Customs Law.

Carry out visits to verify at the fiscal domicile, establishments, branches, premises, fixed or

semi-fixed stalls on the public road, places where goods are stored and, in general, any premises or

establishment used to perform their activities the producers, manufacturers or

importers in which they sell, alienate or distribute in Mexico the packs, cases, packaging,

wrappers or any other object that contains cigarettes or other manufactured tobaccos, with the exception of cigars and

other manufactured tobaccos made entirely by hand, compliance with the tax provisions to which they

are affected, as well as request from them the information and documentation that allows verifying

compliance with said provisions; also, to verify that in said products the

security code referred to in the Law on the Special Tax on Production and Services is contained printed and, in its

case, request the cancellation of the security codes.

Secure the cases, packaging, wrappers or any other object that contains cigarettes and declare that

they become property of the Federal Treasury, in order that proceed to their destruction, when in exercise of its

attributes it is detected that they do not contain the security code referred to in the Law on the Special Tax

on Production and Services.

Carry out all acts and procedures established in Article 42-B of the Federal Fiscal Code

of the

Federation.

1.3.1.1 Foreign Trade Audit Administrations

Objective

Carry out the exercise of verification powers in matters of foreign trade,

increasing risk perception in taxpayers to foster adequate compliance with the

tax obligations, combat evasion in the payment of contributions and the illegal stay of goods of

foreign origin in national territory.

Functions

Collaborate and coordinate with the other administrative units of the Tax Administration Service

and of the Ministry of Finance and Public Credit, the dependencies and entities of the Federal Public Administration and the authorities of the federal entities and municipalities, in accordance with the provisions

applicable legal provisions on the application of security and control measures that must be carried out in the

national territory in which it may exercise its attributes, as well as establish coordination actions

with the dependencies and entities of the Federal Public Administration that carry out their functions in

said places.

Maintain consultations with representative organizations and associations of taxpayers on

relevant matters in foreign trade that need to be simplified and facilitate the

compliance with their obligations, as well as analyze the proposals formulated by said organizations

and

associations.

Cooperate with the National Customs Agency of Mexico in the integration of statistical information

in matters of foreign trade.

Make known the information contained in the customs declarations, in the electronic transmission and in the notice

consolidated referred to in the Customs Law in accordance with the applicable legal provisions,

regarding the matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Analyze, detect and give follow-up regarding the matters referred to in Article 25 of the Regulations

Interior of the Tax Administration Service and in coordination with the other competent authorities,

on specific foreign trade operations where the commission of any illicit act is presumed regarding value, origin, tariff classification of goods, evasion in payment of contributions, compensatory quotas or other revenues, duties, non-compliance with regulations and non-tariff restrictions including official Mexican standards, administrative infractions, as well as investigate and follow up on complaints filed.

Request from taxpayers, importers, exporters, jointly liable parties or third parties related to them, data, reports or documents, to plan and program their audit acts.

Require taxpayers, importers, exporters, jointly liable parties or third parties related to them, as well as registered public accountants who have prepared opinions for tax purposes, to exhibit and, where applicable, provide accounting, declarations, notices, data or other documents, instruments and reports and, in the case of said accountants, to exhibit their working papers.

Review customs declarations, their annexes and other documents, even electronic or digital, as well as the information contained in the electronic transmission or in the consolidated notice referred to in the Customs Law, exigible by the applicable legal provisions to the consignees, recipients, owners, possessors or holders, in imports and the senders in exports, as well as to other persons who intervene in the customs clearance of goods, among others, customs agents and legal representatives, according to the different customs traffics and regimes.

Request from the National Customs Agency of Mexico, when required for the exercise of its powers, the opinion to be issued in accordance with applicable guidelines and scientific standards and to methodological and technical instruments, the characteristics, nature, uses, origin and functions of foreign trade goods, as well as tests in relation to minerals, metals and metallic compounds subject to payment of contributions or revenues; request that expert examination of other products and raw materials be carried out, as well as that technical assistance services be provided in matters of sampling, analysis and engineering to public sector entities in accordance with respective agreements and to individuals upon payment of corresponding duties.

Review the declarations of taxpayers, jointly liable parties and other obligors, to verify compliance with their tax obligations in matters of taxes, duties, improvement contributions, revenues and accessories of a federal nature regarding the matters referred to in article 25 of the Internal Regulations of the Tax Administration Service.

Cancel, revoke or render without effect digital seal certificates in accordance with the Federal Fiscal Code, as well as restrict the use of the advanced electronic signature certificate or any other mechanism permitted in applicable legal provisions, and resolve clarifications or requests presented by taxpayers to remedy or disprove irregularities detected in the exercise of the powers referred to in article 25 of the Internal Regulations of the Tax Administration Service.

Carry out all acts and procedures established in article 69-B of the Federal Fiscal Code.

Request the General Administration of Collection to publish, through the Internet page of the Tax Administration Service, the name or business name or corporate name and the key of the federal taxpayer registry of those subjects who fall under any of the assumptions established in article 69 of the Federal Fiscal Code, as well as of the taxpayers to whom any tax credit had been forgiven and the respective amounts, in accordance with the provisions of the General Law of Transparency and Access to Public Information.

Conduct reviews of registered public accountants before the tax authority who have prepared opinions for tax purposes and, where applicable, require them to exhibit and provide accounting, notices, declarations, customs declarations, manifestations and other data, documents and reports that must be presented or kept, the catalogs and other elements that allow them to identify the goods, the credit instruments and other negotiable commercial documents used in foreign trade operations and the originals for comparison of the copies that accompany the documentation related to foreign trade operations, as well as summon them to exhibit their working papers; issue irregularity letters and the conclusion of the review, and review the opinions that are prepared for customs purposes.

Request from taxpayers, jointly liable parties, third parties related to them and other obligors in matters of contributions, revenues and their accessories, data, reports or documents to clarify the information recorded in the provisional or definitive payment declarations of the fiscal year, and supplementary.

Inform the competent authority, the quantification of the damage suffered by the Federal Treasury by those facts that could constitute tax crimes, as well as provide said authority, in its capacity as assistant to the Public Prosecutor, technical and accounting support in criminal processes derived from said actions.

Process and resolve requests for refund of amounts paid unduly to the Federal Treasury due to foreign trade operations and, where applicable, of import taxes derived from the Decree establishing the refund of import taxes to exporters, as well as request documentation to verify said eligibility and, where applicable, determine differences.

Verify the balance in favor compensated in foreign trade operations carried out by taxpayers, and determine and liquidate the amounts compensated unduly in said operations, including update and accessories where applicable; as well as effect the ex officio compensation of amounts in favor of taxpayers.

Request from taxpayers, jointly liable parties or third parties related to them, data, reports or documents relative to refund or compensation procedures of federal taxes other than those caused due to importation and regarding the matters referred to in article 25 of the Internal Regulations of the Tax Administration Service.

Determine and liquidate to taxpayers, jointly liable parties and other obligors, the differences due to arithmetic errors derived from refund requests or compensations made for concept of foreign trade operations they carry out.

Issue to the Treasury of the Federation, at the request of the competent authority that determined the eligibility, amount and bank account for the respective deposit, the payment orders so that the refund is made to individuals that must be effected by the Federation, in accordance with established in the Treasury of the Federation Law and its Regulation, regarding the matters referred to in article 25 of the Internal Regulations of the Tax Administration Service.

Reduce, in terms of applicable legal provisions, fines determined and imposed in the exercise of its powers or those determined by taxpayers on whom said powers are being exercised.

Continue with the practice of audit acts that other tax authorities have initiated or continued and, where applicable, communicate to taxpayers the substitution of the authority that continues with the procedures instituted for the verification of tax and customs obligations and replace said procedure.

Verify and, where applicable, determine in accordance with the Customs Law the tariff classification, as well as the customs value or the commercial value of foreign trade goods.

Establish regarding the matters referred to in article 25 of the Internal Regulations of the Tax Administration Service, the nature, state, origin and other characteristics of foreign trade goods, as well as suggest their tariff classification and request the opinion required from the customs agent, customs attorney, customs opiner or any other expert to exercise the powers referred to in this paragraph.

Order and carry out home visits to taxpayers, in order to verify compliance with tax obligations in matters of presentation of requests or notices to the federal taxpayer registry; order and carry out verifications to verify the data provided to said registry, related to identity, domicile and other data that have been manifested to it and carry out registrations and data updates in the registry by acts of authority.

Order and carry out home visits to taxpayers, in order to verify compliance with tax obligations related to the issuance of digital tax receipts over the Internet, as well as request the exhibition of receipts that support the legal ownership, possession, tenure, stay or importation of goods that they sell.

Order and carry out home visits, audits, inspections, surveillance acts, verifications, origin verifications and other acts established by tax and customs provisions, to verify compliance with such provisions by taxpayers, jointly liable parties and other obligors in matters of contributions, including those caused by the entry or exit of goods and means of transport from the national territory, duties, revenues, tax stimuli, franchises, subsidies, grants, accessories of a federal nature, compensatory quotas, regulations and non-tariff restrictions, including official Mexican standards and to verify in accordance with agreements, conventions, treaties and other applicable international instruments of which Mexico is part, compliance with obligations borne by taxpayers, importers, exporters, producers, jointly liable parties and other obligors in matters of taxes, including in matters of origin, and request and use the acts raised by consular offices in terms of the Federal Fiscal Code in the practice of procedures provided for in said ordinance.

Carry out electronic reviews of taxpayers, jointly liable parties or third parties related to them.

Order and carry out the verification of goods in transport, of vehicles of foreign origin in transit and of aircraft and vessels; carry out other surveillance acts to ascertain compliance with applicable legal provisions in matters of foreign trade, even those that regulate and tax the entry or exit of goods and means of transport from the national territory, and verify the domicile that taxpayers declare in the customs declaration.

Carry out home visits, audits, inspections, surveillance acts, verifications and other acts established by tax and customs provisions to controlled premises and monitor compliance with obligations derived from the concession or authorization granted to provide handling, warehousing and custody services of foreign trade goods and, where applicable, proceed to their revocation or cancellation, when any irregularity is detected for which revocation or cancellation proceeds, regarding the matters referred to in article 25 of the Internal Regulations of the Tax Administration Service.

Order and carry out permanent inspection and surveillance in the handling, transport or tenure of goods in any part of the national territory.

Order and carry out home visits, inspections, surveillance acts and verifications, request reports and carry out any other act established by tax and customs provisions regarding the matters referred to in article 25 of the Internal Regulations of the Tax Administration Service and with the purpose of verifying compliance with the obligations of taxpayers, jointly liable parties and other obligors, relative to intellectual property and including industrial; detect, analyze and follow up on cases of printing, reproduction or commercialization of public and private documents, as well as the sale of fuels, without the authorization established by applicable legal provisions, when they have repercussions on compliance with tax, customs or foreign trade obligations of taxpayers, jointly liable parties and other obligors, as well as analyze and follow up on complaints presented to it.

Order and carry out the preventive closure of taxpayer establishments for not issuing, not delivering or not making available to clients the digital tax receipts over the Internet of their activities or issuing them without complying with the requirements indicated in the Federal Fiscal Code or recording in the receipt the key of the federal taxpayer registry of a person different from the one who acquires the good or contracts the use or temporary enjoyment of goods or the provision of services; order and carry out the closure of establishments in the case that the taxpayer does not have volumetric controls, as well as that of establishments where games with bets and lotteries are carried out when they do not comply with what establishes the Special Tax on Production and Services Law.

Order and carry out the precautionary seizure or securing in cases where laws indicate it, as well as lift it and, where applicable, make available to interested parties the goods.

Order and carry out the retention, pursuit, precautionary seizure or securing of goods, including vehicles, or of their means of transport, in terms of the Customs Law, including due to international commitments, public order requirements or any other regulation or non-tariff restriction; notify the precautionary seizure or securing of goods regarding which their legal entry, stay or tenure in the country is not accredited, process and resolve administrative procedures in customs matters derived from the exercise of its powers of verification of compliance with tax and customs obligations, or from the exercise of verification powers carried out by other tax or customs authorities, as well as order the lifting of said seizure or securing and the delivery of seized goods, before the conclusion of the procedure in question, where applicable, prior to qualification and acceptance of the guarantee of fiscal interest and make available to the corresponding administrative unit, the seized goods so that they carry out their control and custody; declare that goods, vehicles, vessels or aircraft pass to ownership of the Federal Treasury, and release guarantees granted regarding possible omission of payment of contributions on goods subject to estimated prices.

Order and carry out the precautionary seizure or securing of goods in cases where there is danger that the obligor absents himself, the sale or concealment of goods is carried out or any maneuver aimed at evading compliance with tax obligations or in any other case indicated by laws.

Make known to taxpayers, producers, importers, exporters, jointly liable parties and other obligors, the facts or omissions attributable to them, known due to the exercise of its verification powers and origin verifications carried out and record said facts and omissions in the minutes or letters that for such effect are raised, in terms of applicable legal provisions.

Determine the contributions caused by the entry or exit of goods and means of transport from the national territory, derived from the exercise of the powers referred to in article 25 of the Internal Regulations of the Tax Administration Service or when necessary, and determine the accessories that correspond in the assumptions previously indicated.

Require in terms of article 41, section I of the Federal Fiscal Code, the presentation of declarations, notices, information and other documents, when obligors do not do so in indicated deadlines regarding matters referred to in said article and make effective an amount in accordance with provided in section II of said article, when expired the deadline to attend the third requirement this is not solved.

Evaluate and, where applicable, accept guarantees that are granted regarding revenues, contributions and accessories caused due to entry or exit of goods and means of transport from the national territory, in accordance with guidelines established by the General Administration of Collection.

Determine the injury to fiscal interest, including due to inaccuracy of tariff classification or of some data declared in the customs declaration, in the invoice or in the declaration of customs or commercial value, or due to omission of permit from competent authority, when they constitute cause for suspension or cancellation of customs agent patent or authorization of customs attorney, of customs agent, and customs opiner and, where applicable, make known to the National Customs Agency of Mexico said determination so that it proceeds in accordance with applicable legal provisions.

Carry out, in accordance with policies, procedures and criteria that for such effect are issued, the assignment, donation or destruction of seized goods, when they cannot be transferred to the competent instance in accordance with applicable legal provisions.

Apply the surcharge rate that corresponds during the exercise of its verification powers and until before issuing the determinative liquidation of fiscal credit, in terms of the Federal Fiscal Code, as well as reduce fines that correspond, in accordance with applicable legal provisions.

Monitor the destruction or donation of goods, including those temporarily imported and fixed asset goods.

Determine regarding matters referred to in article 25 of the Internal Regulations of the Tax Administration Service, joint liability on fiscal credits in accordance with applicable legal provisions.

Render without effect home visit orders, verification in transport, information requirements formulated to taxpayers, electronic reviews, as well as review of working papers made to registered public accountants.

Request or order, as corresponds, to the National Banking and Securities Commission, to the National Insurance and Sureties Commission or to the National Commission of the Retirement Savings System, as proceeds, or else, to financial entities and savings and loan cooperative societies, that they execute seizures or precautionary securings of goods referred to in article 40-A, section III, subsection a) and 145, second paragraph, section III, subsection f) of the Federal Fiscal Code, in accordance with applicable legal provisions and request the lifting of the same.

Review that opinions formulated by registered public accountant on financial statements of taxpayers or regarding share sale operations, or any other type of opinion that has repercussion for tax or customs purposes, meet requirements established in applicable provisions and comply with relative ones to taxes, social security contributions, duties, improvement contributions, revenues, tax stimuli, franchises and federal accessories, as well as notify taxpayers when authority has initiated exercise of verification powers with a third party related to these.

Inform the General Administration of Federal Tax Audit or the General Administration of Large Taxpayers, as corresponds, irregularities committed by registered public accountants of which it has knowledge due to review of opinions that these formulate for tax purposes or those derived from non-compliance of tax provisions by said accountants.

Inform the Financial Intelligence Unit of the Secretariat of Finance and Public Credit, of matters of which it has knowledge due to exercise of its verification and supervision powers, that are or could be related to crimes referred to in the Federal Penal Code regarding powers of said Financial Intelligence Unit.

Inform taxpayers, their legal representative and, in case of legal entities also to their governing bodies, of facts or omissions that are going to be known in development of verification powers, in terms of the Federal Fiscal Code and its Regulation.

Carry out visits to verify in fiscal domicile, establishments, branches, premises, fixed or semi-fixed posts on public road, places where goods of producers, manufacturers and importers are stored and, in general, any local or establishment used for performance of their activities those who sell, sell or distribute in Mexico cigarette packs and other manufactured tobaccos, with exception of cigars and other manufactured tobaccos made entirely by hand, compliance of tax provisions to which they are affected, as well as request them information and documentation that allows verifying compliance of said provisions, likewise to verify that in packs of said products is contained printed security code referred to in the Special Tax on Production and Services Law.

Secure cigarette packs and declare that they pass to ownership of Federal Treasury, so that proceeds to their destruction, when in exercise of its powers it is detected that they do not contain security code referred to in the Special Tax on Production and Services Law.

Intervene in recovery abroad of vehicles, vessels and aircraft national or

nationalized goods subject to theft or illicit disposition of which it has become aware by virtue of the exercise

of its attributes and, in terms of the laws of the country and the international agreements concluded in this

matter; issue the necessary certificates and provide the documentation and reports available, that are required by the Mexican consular authorities that formulate the respective request; apply the international agreements for the return of vehicles, vessels or aircraft foreign subject to theft or illicit disposition, through the realization of surveillance acts and transit verification, verification of goods in transport and home visits; notify the authorities of the country of origin of the location of the stolen vehicles, vessels or aircraft or subject to illicit disposition, as well as resolve regarding their return and the collection of expenses that have been authorized.

Issue the conclusion letter of the review and the authorization of extensions for the presentation of documents.

Propose, in coordination with the General Administration of Resources and Services and the other administrative units of the Tax Administration Service competent, the actions to be developed that imply the application of the resources of public trusts in matters of their competence.

Carry out all acts and procedures established in Article 69 B Bis of the Fiscal Code of the Federation.

Transfer to the competent instance, in terms of the applicable legislation, the seized or secured goods in the exercise of its attributes that have passed to ownership of the Federal Treasury or of which it may dispose according to the corresponding regulations.

Sign the conclusive agreements referred to in the Fiscal Code of the Federation.

Determine the taxes and their federal accessories that result chargeable to taxpayers, jointly liable parties and other obligors, as well as rights, improvement contributions, profits and their accessories, derived from the application of the procedure established in Article 48 of the Fiscal Code of the Federation.

Determine joint liability regarding tax credits of their competence, including updates, surcharges and accessories that may arise derived from the application of the procedure established in Article 48 of the Fiscal Code of the Federation.

Resolve clarifications or requests presented by taxpayers to remedy or disprove irregularities detected in the exercise of attributes derived from the procedure established in Article 48 of the Fiscal Code of the Federation.

Order and conduct home visits to taxpayers, in order to verify compliance with tax obligations relative to the operation of machines, systems, electronic records and volumetric controls, that are obliged to keep according to tax provisions.

Order and conduct home visits to taxpayers, in order to verify the number of operations that must be registered as income and, where applicable, the value of the acts or activities, the amount of each one of them, as well as the date and time in which they were carried out, during the period of time that the verification lasts.

Carry out the necessary actions to avail itself of third parties that provide services for the taking of samples or for the analysis, identification or quantification of goods or merchandise of difficult identification or handling, according to the procedure established in Article 53-D of the Fiscal Code of the Federation.

Verify that compliance is met, in matters of value added tax, what is established in the Decree on Fiscal Stimuli Northern Border Region and in the Decree on Fiscal Stimuli Southern Border Region; as well as issue to taxpayers the letter through which it is communicated that they did not disprove the irregularities detected in the verification.

Issue to taxpayers the resolution through which it is communicated that they do not meet the requirements to be beneficiaries of the stimuli for the northern and southern border region, as well as the resolution through which it is indicated that they will be removed from the Registry of beneficiaries of the aforementioned stimuli, referred to in the Decrees on Fiscal Stimuli Northern Border Region and Southern Border Region.

Send to taxpayers payment proposals, communications to promote compliance with their tax obligations and to inform about detected inconsistencies or atypical behaviors, in terms of what is established in the Fiscal Code of the Federation.

Leave without effect digital seal certificates, in terms of Article 17-H Bis, last paragraph of the Fiscal Code of the Federation, as well as restrict the use of the electronic signature certificate or any other mechanism permitted in the applicable legal provisions for the issuance of digital tax receipts over the Internet.

Carry out all acts and procedures established in Article 23, from the sixth to the eighteenth paragraph of the Fiscal Code of the Federation.

Declare the abandonment of merchandise in the cases indicated by legal provisions.

Determine federal contributions or profits, apply compensatory quotas and determine in liquid amount the corresponding amount chargeable to taxpayers, jointly liable parties and other obligors, derived from the exercise of the attributes established in Article 25 of the Internal Regulations of the Tax Administration Service and determine the accessories that correspond in the aforementioned cases.

In cases of merchandise that it has in its possession and that have been subject to an infraction of the Customs Law and other tax provisions, deliver them to interested parties, provided they are not subject to prohibitions or restrictions and the fiscal interest is guaranteed.

Donate or destroy, according to applicable legal provisions, goods from foreign trade made available to the Institute to Return to the People What Was Stolen and that, once the established period in the Federal Law for the Administration and Disposal of Public Sector Assets has elapsed, said institute has not removed them from the place where they are located.

Request from the competent authority the suspension to operate in the electronic customs system for the dispatch of merchandise, as well as carry out all acts and procedures established in Article 184-C of the Customs Law.

Conduct visits to verify at the fiscal domicile, establishments, branches, premises, fixed or semi-fixed stalls on the public road, places where merchandise is stored and, in general, any premises or establishment used for the performance of their activities by producers, manufacturers or importers in which they sell, alienate or distribute in Mexico cartons, cases, packaging, wrappers or any other object containing cigarettes or other processed tobaccos, with the exception of cigars and other processed tobaccos made entirely by hand, compliance with tax provisions to which they are affected, as well as request from them the information and documentation that allows verifying compliance with said provisions; likewise, to verify that said products contain printed the security code referred to in the Law on the Special Tax on Production and Services and, where applicable, request the cancellation of security codes.

Secure the cases, packaging, wrappers or any other object containing cigarettes and declare that they pass to ownership of the Federal Treasury, in order that their destruction proceeds, when in the exercise of its attributes it is detected that they do not contain the security code referred to in the Law on the Special Tax on Production and Services.

Carry out all acts and procedures established in Article 42-B of the Fiscal Code of the Federation.

1.3.1.2 Decentralized Subadministrations of Foreign Trade Audit

Objective

Supervise that the exercise of verification powers in matters of foreign trade, that are carried out to taxpayers to verify compliance with their tax obligations, adheres to current legal and regulatory provisions, as well as that voluntary and timely compliance of said obligations is promoted, thereby generating risk perception among them.

Functions

Collaborate and coordinate with the other administrative units of the Tax Administration Service and of the Secretariat of Finance and Public Credit, the dependencies and entities of the Federal Public Administration and the authorities of the federal entities and municipalities, in accordance with applicable legal provisions on the application of security and control measures that must be carried out in the national territory in which it may exercise its attributes, as well as establish coordination actions with the dependencies and entities of the Federal Public Administration that carry out their functions in said places.

Maintain consultations with representative organizations and associations of taxpayers on relevant matters in foreign trade that require simplification and facilitate compliance with their obligations, as well as analyze proposals formulated by said organizations and associations.

Cooperate with the National Customs Agency of Mexico in the integration of statistical information in matters of foreign trade.

Make known the information contained in customs declarations, in electronic transmission and in the consolidated notice referred to in the Customs Law in accordance with applicable legal provisions, regarding matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Analyze, detect and follow up regarding matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service and in coordination with other competent authorities, on specific foreign trade operations in which the commission of any illicit act is presumed regarding value, origin, tariff classification of merchandise, evasion in payment of contributions, compensatory quotas or other profits, rights, non-compliance with regulations and non-tariff restrictions including Mexican official standards, administrative infractions, as well as investigate and follow up on complaints presented.

Request from taxpayers, importers, exporters, jointly liable parties or third parties related to them, data, reports or documents, to plan and program their enforcement acts.

Require taxpayers, importers, exporters, jointly liable parties or third parties related to them, as well as registered public accountants that have formulated opinions for tax purposes, to exhibit and, where applicable, provide accounting, declarations, notices, data or other documents, instruments and reports and, in the case of said accountants, to exhibit their working papers.

Review customs declarations, their annexes and other documents, even electronic or digital, as well as information contained in electronic transmission or in the consolidated notice referred to in the Customs Law, exigible by applicable legal ordinances to consignees, recipients, owners, possessors or holders, in imports and senders in exports, as well as other persons intervening in customs dispatch of merchandise, among others, customs agents and legal representatives, according to different traffics and customs regimes.

Request from the National Customs Agency of Mexico, when required for the exercise of its attributes, the opinion to be issued according to applicable guidelines and scientific norms and to methodological and technical instruments, the characteristics, nature, uses, origin and functions of foreign trade merchandise, as well as tests in relation to minerals, metals and metallic compounds subject to payment of contributions or profits; request that expert examination of other products and raw materials be practiced, as well as that technical assistance services be provided in matters of sampling, analysis and engineering to public sector entities according to respective agreements and to private parties through payment of corresponding fees.

Review declarations of taxpayers, jointly liable parties and other obligors, to verify compliance with their tax obligations in matters of taxes, rights, improvement contributions, profits and federal accessories regarding matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Cancel, revoke or leave without effect digital seal certificates in accordance with the Fiscal Code of the Federation, as well as restrict the use of the advanced electronic signature certificate or any other mechanism permitted in applicable legal provisions, and resolve clarifications or requests presented by taxpayers to remedy or disprove irregularities detected in the exercise of attributes referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Carry out all acts and procedures established in Article 69-B of the Fiscal Code of the Federation.

Request from the General Administration of Collection the publication, through the Internet page of the Tax Administration Service, of the name or denomination or corporate name and the federal taxpayer registry key of those subjects that are located in any of the cases established in Article 69 of the Fiscal Code of the Federation, as well as of taxpayers to whom any tax credit had been forgiven and the respective amounts, according to provisions in the General Law on Transparency and Access to Public Information.

Conduct reviews of registered public accountants before the tax authority that have formulated opinions for tax purposes and, where applicable, require them to exhibit and provide accounting, notices, declarations, customs declarations, manifestations and other data, documents and reports that must be presented or kept, catalogs and other elements that allow identifying merchandise, credit titles and other negotiable commercial documents used in foreign trade operations and originals for comparison of copies attached to documentation related to foreign trade operations, as well as cite them to exhibit their working papers; issue irregularity letters and the review conclusion letter, and review opinions formulated for customs purposes.

Request from taxpayers, jointly liable parties, third parties related to them and other obligors in matters of contributions, profits and their accessories, data, reports or documents to clarify information recorded in provisional or definitive payment declarations of the exercise, and complementary.

Inform the competent authority, the quantification of harm suffered by the Federal Treasury for those facts that could constitute tax crimes, as well as provide said authority, in its character of assistant to the Public Prosecutor, technical and accounting support in criminal processes derived from said actions.

Process and resolve requests for return of amounts paid unduly to the Federal Treasury due to foreign trade operations and, where applicable, of import taxes derived from the Decree establishing the return of import taxes to exporters, as well as request documentation to verify said provenance and, where applicable, determine differences.

Verify the balance in favor compensated in foreign trade operations carried out by taxpayers, and determine and liquidate compensated amounts unduly in said operations, including updates and accessories that may arise; as well as effect ex officio compensation of amounts in favor of taxpayers.

Request from taxpayers, jointly liable parties or third parties related to them, data, reports or documents relative to return or compensation procedures of federal taxes other than those caused due to import and regarding matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Determine and liquidate to taxpayers, jointly liable parties and other obligors, differences due to arithmetic errors derived from return requests or compensations carried out by concept of foreign trade operations they carry out.

Issue to the Treasury of the Federation, at request of the competent authority that determined provenance, amount and bank account for respective deposit, payment orders in order that return be made to private parties that must be effected by the Federation, in accordance with established in the Federal Treasury Law and its Regulation, regarding matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Reduce, in terms of applicable legal provisions, fines determined and imposed in the exercise of its attributes or those determined by taxpayers on whom said attributes are being exercised.

Continue with the practice of enforcement acts that have been initiated or continued by other tax authorities and, where applicable, communicate to taxpayers the substitution of the authority that continues with procedures instituted for verification of tax and customs obligations and replace said procedure.

Verify and, where applicable, determine according to the Customs Law the tariff classification, as well as customs value or commercial value of foreign trade merchandise.

Establish regarding matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service, the nature, state, origin and other characteristics of foreign trade merchandise, as well as suggest its tariff classification and request the opinion required from customs agent, customs attorney, customs examiner or any other expert to exercise attributes referred to in this paragraph.

Order and conduct home visits to taxpayers, in order to verify compliance with tax obligations in matters of presentation of requests or notices to federal taxpayer registry; order and conduct verifications to verify data provided to said registry, related to identity, domicile and other data manifested to it and carry out inscriptions and data updates in the registry by authority acts.

Order and conduct home visits to taxpayers, in order to verify compliance with tax obligations related to issuance of digital tax receipts over the Internet, as well as request exhibition of receipts that certify legal ownership, possession, tenure, stay or import of merchandise they alienate.

Order and conduct home visits, audits, inspections, surveillance acts, verifications, origin verifications and other acts established by tax and customs provisions, to verify compliance with such provisions by taxpayers, jointly liable parties and other obligors in matters of contributions, including those caused by entry or exit of national territory of merchandise and means of transport, rights, profits, fiscal stimuli, franchises, subsidies, subventions, federal accessories, compensatory quotas, regulations and non-tariff restrictions, including Mexican official standards and to verify in accordance with agreements, conventions, treaties and other applicable international instruments of which Mexico is part, compliance with obligations chargeable to taxpayers, importers, exporters, producers, jointly liable parties and other obligors in matters of taxes, including in matters of origin, and request and use actions raised by consular offices in terms of the Fiscal Code of the Federation in practice of procedures provided in said ordinance.

Carry out electronic reviews to taxpayers, jointly liable parties or third parties related to them.

Order and conduct verification of merchandise in transport, of vehicles of foreign origin in transit and of aircraft and vessels; carry out other surveillance acts to ascertain compliance with applicable legal provisions in matters of foreign trade, even those regulating and taxing entry or exit of national territory of merchandise and means of transport, and verify domicile that taxpayers declare in customs declaration.

Conduct home visits, audits, inspections, surveillance acts, verifications and other acts established by tax and customs provisions to controlled premises and monitor compliance with obligations derived from concession or authorization granted to provide handling, storage and custody services of foreign trade merchandise and, where applicable, proceed to its revocation or cancellation, when any irregularity is detected for which revocation or cancellation proceeds, regarding matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service.

Order and carry out permanent inspection and surveillance in handling, transport or tenure of merchandise in any part of national territory.

Order and conduct home visits, inspections, surveillance acts and verifications, request reports and carry out any other act established by tax and customs provisions regarding matters referred to in Article 25 of the Internal Regulations of the Tax Administration Service and with purpose of verifying compliance with obligations of taxpayers, jointly liable parties and other obligors, relative to intellectual property and including industrial; detect, analyze and follow up cases of printing, reproduction or commercialization of public and private documents,

as well as from the sale of fuels, without the authorization established by applicable legal provisions, when they have repercussions on the compliance with tax, customs or foreign trade obligations of taxpayers, joint and several liable parties and other obligated parties, as well as to analyze and follow up on complaints presented to it.

Order and carry out the preventive closure of taxpayer establishments for not issuing, not delivering or not making available to customers the Digital Tax Receipts over Internet for their activities or issuing them without complying with the requirements indicated in the Federal Fiscal Code or entering in the receipt the Federal Taxpayer Registry key of a person other than the one acquiring the good or contracting the use or temporary enjoyment of goods or the provision of services; order and carry out the closure of establishments in the event that the taxpayer does not have volumetric controls, as well as that of establishments where games with bets and lotteries are carried out when they do not comply with what is established in the Special Tax on Production and Services Law.

Order and carry out the precautionary lien or seizure in cases where laws indicate it, as well as lift it and, where applicable, make the goods available to interested parties.

Order and carry out the retention, pursuit, precautionary lien or seizure of goods, including vehicles, or of their means of transport, under the terms of the Customs Law, including due to international commitments, public order requirements or any other regulation or non-tariff restriction; notify the precautionary lien or seizure of goods regarding which their legal entry, stay or possession in the country is not accredited, process and resolve administrative procedures in customs matters derived from the exercise of their verification powers of compliance with tax and customs obligations, or from the exercise of verification powers carried out by other tax or customs authorities, as well as order the lifting of said lien or seizure and the delivery of seized goods, before the conclusion of the procedure in question, where applicable, prior to qualification and acceptance of the guarantee of the fiscal interest and make available to the corresponding administrative unit, the seized goods so that they carry out their control and custody; declare that goods, vehicles, vessels or aircraft become property of the Federal Treasury, and release guarantees granted regarding the possible omission of payment of contributions on goods subject to estimated prices.

Order and carry out the precautionary lien or seizure of goods in cases where there is danger that the obligated party leaves, the sale or concealment of goods is carried out or any maneuver aimed at evading compliance with tax obligations or in any other case indicated by laws.

Make known to taxpayers, producers, importers, exporters, joint and several liable parties and other obligated parties, the facts or omissions attributable to them, known due to the exercise of their verification powers and origin verifications carried out and record said facts and omissions in the records or official letters that are drawn up for such effect, under the terms of applicable legal provisions.

Determine the contributions caused by the entry or exit from national territory of goods and means of transport, derived from the exercise of the attributions referred to in article 25 of the Internal Regulations of the Tax Administration Service or when necessary, and determine the accessories that correspond in the cases indicated above.

Require under the terms of article 41, section I of the Federal Fiscal Code, the presentation of declarations, notices, information and other documents, when obligated parties do not do so within the indicated periods regarding matters referred to in said article and enforce an amount according to that provided in section II of said article, when the period to attend the third requirement has expired and this is not settled.

Evaluate and, where applicable, accept guarantees granted regarding profits, contributions and accessories caused due to the entry or exit from national territory of goods and means of transport, according to guidelines established by the General Administration of Collection.

Determine the injury to the fiscal interest, including due to inaccuracy of customs classification or some data declared in the customs declaration, invoice or declaration of value in customs or commercial, or due to omission of permit from competent authority, when they constitute cause for suspension or cancellation of customs agent license or authorization of customs representative, customs agent, and customs certifier and, where applicable, make known to the National Customs Agency of Mexico said determination so that it proceeds according to applicable legal provisions.

Carry out, in accordance with policies, procedures and criteria issued for such effect, the assignment, donation or destruction of seized goods, when they cannot be transferred to the competent instance according to applicable legal provisions.

Apply the surcharge rate that corresponds during the exercise of their verification powers and until before the issuance of the determinative liquidation of the tax credit, under the terms of the Federal Fiscal Code, as well as reduce fines that correspond, according to applicable legal provisions.

Monitor the destruction or donation of goods, including those temporarily imported and fixed assets.

Determine regarding matters referred to in article 25 of the Internal Regulations of the Tax Administration Service, the joint and several liability on tax credits in accordance with applicable legal provisions.

Leave without effect orders for domicile visits, verification in transport, information requirements formulated to taxpayers, electronic reviews, as well as the review of working papers made to registered public accountants.

Request or order, as corresponds, to the National Banking and Securities Commission, to the National Insurance and Bonding Commission or to the National Commission of the Retirement Savings System, as proceeds, or else, to financial entities and savings and loan cooperative societies, that they execute liens or precautionary seizures of goods referred to in article 40-A, section III, subsection a) and 145, second paragraph, section III, subsection f) of the Federal Fiscal Code, in accordance with applicable legal provisions and request the lifting of the same.

Review that opinions formulated by registered public accountant on financial statements of taxpayers or regarding share sale operations, or any other type of opinion that has repercussion for tax or customs effects, meet requirements established in applicable provisions and comply with those relative to taxes, social security contributions, duties, improvement contributions, profits, fiscal stimuli, franchises and federal accessories, as well as notify taxpayers when the authority has initiated the exercise of verification powers with a third party related to them.

Inform the General Administration of Federal Tax Audit or the General Administration of Large Taxpayers, as corresponds, of irregularities committed by registered public accountants of which it has knowledge due to the review of opinions these formulate for tax effects or those derived from non-compliance with tax provisions by said accountants.

Inform the Financial Intelligence Unit of the Secretariat of Finance and Public Credit, of matters of which it has knowledge due to the exercise of its verification and supervision powers, that are or could be related to crimes referred to in the Federal Penal Code regarding attributions of said Financial Intelligence Unit.

Inform taxpayers, their legal representative and, in case of moral persons also their governing bodies, of facts or omissions that become known in the development of verification powers, under the terms of the Federal Fiscal Code and its Regulations.

Carry out visits to verify at fiscal domicile, establishments, branches, premises, fixed or semi-fixed stalls on public roads, places where goods of producers, manufacturers and importers are stored and, in general, any premises or establishment used for performance of their activities by those who sell, alienate or distribute in Mexico packs of cigarettes and other manufactured tobaccos, with exception of cigars and other manufactured tobaccos made entirely by hand, compliance with tax provisions to which they are affected, as well as request information and documentation that allows verifying compliance with said provisions, also to verify that in packs of said products is contained printed the security code referred to in the Special Tax on Production and Services Law.

Secure packs of cigarettes and declare that they become property of the Federal Treasury, so that their destruction proceeds, when in exercise of its attributions it is detected that they do not contain the security code referred to in the Special Tax on Production and Services Law.

Intervene in recovery abroad of vehicles, vessels and aircraft national or nationalized object of theft or illicit disposition of which it has had knowledge due to exercise of its attributions and, under terms of laws of the country and international conventions celebrated in this matter; issue necessary certificates and provide documentation and reports available, that are required by Mexican consular authorities that formulate respective request; apply international conventions for return of vehicles, vessels or aircraft foreign matter of theft or illicit disposition, through carrying out acts of surveillance and verification in transit, verification of goods in transport and domicile visits; notify authorities of country of origin the location of vehicles, vessels or aircraft stolen or object of illicit disposition, as well as resolve regarding their return and collection of expenses that have been authorized.

Issue the conclusion letter of the review and authorization of extensions for presentation of documents.

Propose, in coordination with the General Administration of Resources and Services and other administrative units of the Tax Administration Service competent, actions to develop that imply application of resources of public trusts in matters of its competence.

Carry out all acts and procedures established in article 69-B Bis of the Federal Fiscal Code.

Transfer to competent instance, under terms of applicable legislation, seized or secured goods in exercise of its attributions that have become property of the Federal Treasury or of which it may dispose according to corresponding regulations.

Sign conclusive agreements referred to in the Federal Fiscal Code.

Determine taxes and their accessories of federal character that result chargeable to taxpayers, joint and several liable parties and other obligated parties, as well as duties, improvement contributions, profits and their accessories, that derive from application of procedure established in article 48 of the Federal Fiscal Code.

Determine joint and several liability regarding tax credits of its competence, including update, surcharges and accessories that may occur that derive from application of procedure established in article 48 of the Federal Fiscal Code.

Resolve clarifications or requests presented by taxpayers to remedy or disprove irregularities detected in exercise of attributions that derive from procedure established in article 48 of the Federal Fiscal Code.

Order and carry out domicile visits to taxpayers, in order to verify compliance with tax obligations relative to operation of machines, systems, electronic records and volumetric controls, that are obligated to carry according to what tax provisions establish.

Order and carry out domicile visits to taxpayers, in order to verify number of operations that must be registered as income and, where applicable, value of acts or activities, amount of each one of them, as well as date and time in which they were carried out, during period of time that verification lasts.

Carry out necessary actions to avail itself of third parties that provide services for taking samples or for analysis, identification or quantification of goods or merchandise of difficult identification or handling, according to procedure established in article 53-D of the Federal Fiscal Code.

Verify that is complied, in matter of value added tax, what is established in Decree on Fiscal Stimuli Northern Border Region and in Decree on Fiscal Stimuli Southern Border Region; as well as issue to taxpayers the letter through which is communicated that they did not disprove irregularities detected in verification.

Issue to taxpayers the resolution through which is communicated that they do not comply with requirements to be beneficiaries of stimuli for northern and southern border region, as well as resolution through which is indicated that they will be removed from Registry of beneficiaries of said stimuli, referred to in Decrees on fiscal stimuli northern and southern border region.

Send to taxpayers payment proposals, communications to promote compliance with their tax obligations and to inform about inconsistencies detected or atypical behaviors, in terms of what is established in the Federal Fiscal Code.

Leave without effect digital seal certificates, under terms of article 17-H Bis, last paragraph of the Federal Fiscal Code, as well as restrict use of electronic e.signature certificate or any other mechanism permitted in applicable legal provisions for issuance of Digital Tax Receipts over Internet.

Carry out all acts and procedures established in article 23, from sixth to eighteenth paragraph of the Federal Fiscal Code.

Declare abandonment of goods in cases indicated by legal provisions.

Determine contributions or profits of federal character, apply compensatory quotas and determine in liquid amount the corresponding amount chargeable to taxpayers, joint and several liable parties and other obligated parties, derived from exercise of attributions established in article 25 of the Internal Regulations of the Tax Administration Service and determine accessories that correspond in cases indicated above.

In cases of goods that it has in its power and that have been object of an infraction to the Customs Law and other tax provisions, deliver them to interested parties, provided they are not subject to prohibitions or restrictions and fiscal interest is guaranteed.

Donate or destroy, according to applicable legal provisions, goods originating from foreign trade made available to the Institute to Return Stolen Goods to the People and that, once elapsed the period established in the Federal Law for the Administration and Disposal of Public Sector Assets, said institute has not removed them from place where they are located.

Request to competent authority suspension to operate in electronic customs system for dispatch of goods, as well as carry out all acts and procedures established in article 184-C of the Customs Law.

Carry out visits to verify at fiscal domicile, establishments, branches, premises, fixed or semi-fixed stalls on public roads, places where goods are stored and, in general, any premises or establishment used for performance of their activities by producers, manufacturers or importers in which they sell, alienate or distribute in Mexico packs, cases, packages, wrappers or any other object that contains cigarettes or other manufactured tobaccos, with exception of cigars and other manufactured tobaccos made entirely by hand, compliance with tax provisions to which they are affected, as well as request information and documentation that allows verifying compliance with said provisions; also, to verify that in said products is contained printed the security code referred to in the Special Tax on Production and Services Law and, where applicable, request cancellation of security codes.

Secure cases, packages, wrappers or any other object that contains cigarettes and declare that they become property of the Federal Treasury, so that their destruction proceeds, when in exercise of its attributions it is detected that they do not contain the security code referred to in the Special Tax on Production and Services Law.

Carry out all acts and procedures established in article 42-B of the Federal Fiscal Code.

1.4 General Administration of Large Taxpayers

Objective

Collect federal contributions from subjects considered large taxpayers, applying correctly and timely tax legislation, undertaking actions that promote voluntary compliance with tax obligations, to guarantee financing of public expenditure.

Functions

Request from taxpayers, joint and several liable parties or third parties, data, reports or documents, to plan and program audit acts.

Order and carry out verification acts necessary for obtaining information and documentation that result procedent, to provide them to authorities of countries with which conventions or treaties have been celebrated in tax matter, or others that contain provisions on said matters, as well as request authorities of foreign governments that, in accordance with treaties and other applicable international instruments, order and carry out in their territory domicile visits, audits, inspections, verifications, even those relative to existence of documents that accredit legal stay and possession of foreign trade goods, and other acts established by applicable legal provisions.

Intervene in obtaining, analysis and study of information and documentation that is requested by part of competent authorities of countries with which conventions or treaties have been celebrated in tax matter.

Study, analyze and investigate, regarding matters referred to in article 28 of the Internal Regulations of the Tax Administration Service and in coordination with General Administration of Planning, behaviors linked with tax evasion, as well as propose to administrative units of the Tax Administration Service strategies and alternatives tending to combat said behaviors.

Order and carry out domicile visits to taxpayers, in order to verify compliance with tax obligations in matter of presentation of requests or notices to federal taxpayer registry; order and carry out verifications to confirm data provided to said registry related to identity, domicile and other data that have been manifested to same, and carry out inscriptions and updates of data in registry by acts of authority.

Cancel, revoke or leave without effect digital seal certificates in accordance with Federal Fiscal Code, as well as restrict use of advanced electronic signature certificate or any other mechanism permitted in applicable legal provisions, and resolve clarifications or requests presented by taxpayers to remedy or disprove irregularities detected in exercise of attributions referred to in article 28 of the Internal Regulations of the Tax Administration Service.

Inform the Financial Intelligence Unit of the Secretariat of Finance and Public Credit, of matters of which it has knowledge due to exercise of its verification and supervision powers, that are or could be related to crimes referred to in Federal Penal Code, regarding attributions of said Financial Intelligence Unit.

Inform competent authority, quantification of damage suffered by Federal Treasury by those facts that could constitute tax crimes, as well as provide said authority, in its character of coadjutant of Public Prosecutor, technical and accounting support in criminal processes that derive from said actions.

Assist other administrative units of Tax Administration Service, regarding matters referred to in article 28 of Internal Regulations of Tax Administration Service.

Establish interpretation criteria of tax provisions in matters referred to in article 28 of Internal Regulations of Tax Administration Service, in coordination with General Legal Administration.

Maintain communication with tax authorities of other countries to obtain and provide information and documentation in relation to international matters referred to in article 28 of Internal Regulations of Tax Administration Service.

Act as liaison between Tax Administration Service and administrative units of Secretariat of Foreign Relations, foreign states and international organizations in tax matter.

Participate with administrative units of Secretariat of Finance and Public Credit in formulation of preliminary drafts of interinstitutional agreements in international scope with clause

fiscal, agreements, conventions and international treaties on fiscal matters or on fiscal information exchange

or others containing provisions on said matters, as well as in the respective negotiations and assist public servants of the Tax Administration Service in their relations with officials or authorities of other countries, regarding said instruments.

Act as the competent authority in the interpretation and application of inter-institutional agreements in the international sphere with fiscal clause, agreements, conventions or fiscal treaties or on fiscal information exchange, of which Mexico is a part, even regarding the determination of prices or amounts of consideration in operations with related parties in accordance with the procedures established therein and of the legal provisions on said matters contained in other international legal instruments, as well as resolve application inquiries on the procedures established therein, taking into account the regulations issued by the General Legal Administration.

Participate jointly with the competent administrative units of the Tax Administration Service and of the Ministry of Finance and Public Credit in the working groups that are established under the inter-institutional agreements in the international sphere with fiscal clause, agreements, conventions or fiscal treaties or on fiscal information exchange of which Mexico is a part or others containing provisions on fiscal, customs and foreign trade matters.

Apply the surcharge rate that corresponds during the exercise of its verification powers and until before the issuance of the determinative liquidation of the tax debt, in terms of the Federal Fiscal Code, as well as reduce the fines that correspond, in accordance with the applicable legal provisions.

Order and conduct home visits, audits, inspections, surveillance acts, verifications, and other acts established by fiscal provisions, to verify compliance with such provisions by taxpayers, jointly liable parties and others obligated in matters of contributions, revenues, fiscal incentives, franchises and accessories of a federal nature, and to verify in accordance with the agreements, conventions or treaties on fiscal matters of which Mexico is a part, compliance with obligations borne by taxpayers, jointly liable parties and others obligated in matters of taxes; request the assistance of other auditing authorities of the Tax Administration Service and communicate to taxpayers the substitution of the authority that continues with the procedure instituted for the verification of tax obligations and replace said procedure in accordance with the Federal Fiscal Code.

Carry out electronic reviews of taxpayers, jointly liable parties or third parties related to them.

Order and conduct home visits, inspections, surveillance acts and verifications, require reports and carry out any other act established by fiscal provisions regarding the matters referred to in Article 28 of the Internal Regulations of the Tax Administration Service and with the purpose of verifying compliance with the obligations of taxpayers, jointly liable parties and others obligated, relating to intellectual and industrial property; detect, analyze and follow up on cases of printing, reproduction or commercialization of public and private documents, as well as the sale of fuels, without the authorization established by the applicable legal provisions, when they have repercussions on compliance with the tax obligations of taxpayers, jointly liable parties and others obligated, as well as analyze and follow up on complaints presented to it.

Order and conduct home visits to taxpayers, in order to verify compliance with tax obligations related to the issuance of Digital Tax Receipts over Internet, as well as request the exhibition of receipts that support the legal possession or ownership of the goods they sell.

Order and conduct the preventive closure of taxpayer establishments for not issuing, not delivering or not making available to clients the Digital Tax Receipts over Internet of their activities or issuing them without complying with the requirements indicated in the Federal Fiscal Code or entering on the receipt the federal taxpayer registry key of a person other than the one acquiring the good or contracting the temporary use or enjoyment of goods or the provision of services; order and conduct the closure of establishments in the event that the taxpayer does not have volumetric controls, as well as that of establishments where games with bets and lotteries are carried out when they do not comply with what is established by the Law on the Special Tax on Production and Services.

Conduct reviews of registered public accountants before the tax authority who have formulated opinions for tax purposes and, if applicable, require them to exhibit and provide accounting, returns, notices, data, other documents and reports; cite them to exhibit their working papers; issue irregularity or conclusion letters of the opinion review, as well as communicate to registered public accountants the substitution of the authority that continues with the procedure instituted for these effects.

Review that the opinions formulated by registered public accountants on the financial statements of taxpayers or regarding stock sale operations, or any other type of opinion that has repercussions for tax purposes, meet the requirements established in fiscal provisions and comply with those relating to taxes, social security contributions, fees, improvement contributions, revenues, fiscal incentives, franchises and federal accessories, as well as notify taxpayers when the authority has initiated the exercise of verification powers with a third party related to them.

Communicate to registered public accountants the irregularities of which the authority becomes aware due to the review of the opinions they formulate for tax purposes or those derived from non-compliance with fiscal provisions by said accountants, as well as suspend or cancel the corresponding registration and exhort or admonish said public accountants.

Receive and review opinions of residents abroad who have a permanent establishment in the country and those relating to the sale of shares carried out by these taxpayers, in accordance with Title V of the Income Tax Law.

Make known to taxpayers, jointly liable parties and others obligated, the facts or omissions attributable to them, known due to the exercise of its verification powers and record said facts and omissions in the letter of observations or in the last partial record drawn up; inform the taxpayer, their legal representative and, in the case of legal entities, also their governing bodies, of the facts or omissions that become known in the development of the corresponding procedure in terms of the Federal Fiscal Code and its Regulations.

Determine the taxes and their accessories of a federal nature that result chargeable to taxpayers, jointly liable parties and others obligated, as well as fees, improvement contributions, revenues and their accessories that derive from the exercise of the attributions referred to in Article 28 of the Internal Regulations of the Tax Administration Service, as well as those originating from the application of the procedure established in Article 48 of the Federal Fiscal Code.

Study, require from proponents and resolve objections formulated regarding the participation of workers in the profits of companies and dictate the resolutions that proceed in this matter, as well as when they derive from the exercise of verification powers of tax authorities.

Monitor the destruction or donation of merchandise including fixed asset goods.

Determine solidary responsibility regarding tax debts in the exercise of the attributions referred to in Article 28 of the Internal Regulations of the Tax Administration Service, in accordance with the applicable legal provisions, including updates, surcharges and accessories that may arise deriving from the application of the procedure established in Article 48 of the Federal Fiscal Code.

Request from taxpayers, jointly liable parties, third parties related to them and others obligated in matters of contributions, revenues and their accessories, data, reports or documents to clarify the information entered in the provisional or definitive payment returns of the fiscal year, and complementary.

Require, in terms of Article 41, Section I of the Federal Fiscal Code, the presentation of returns, notices, information and other documents, when obligated parties do not do so within the indicated periods regarding the matters referred to in said article and enforce an amount in accordance with that provided in Section II of said article, when the period to attend the third requirement has expired and this is not settled.

Determine and settle to taxpayers, jointly liable parties and others obligated, the differences due to arithmetic errors derived from refund requests or compensations made regarding the matters referred to in Article 28 of the Internal Regulations of the Tax Administration Service.

Review the returns of taxpayers, jointly liable parties and others obligated, to verify compliance with their tax obligations in matters of taxes, fees, improvement contributions, revenues and accessories of a federal nature regarding the matters referred to in Article 28 of the Internal Regulations of the Tax Administration Service.

Order and conduct precautionary seizure or securing in cases where laws indicate it, as well as lift it and, if applicable, make the goods available to interested parties.

Request or order, as corresponds, to the National Banking and Securities Commission, to the National Insurance and Surety Commission or to the National Commission for the Retirement Savings System, as proceeds, or else, to financial entities and savings and loan cooperatives, that they execute seizures or precautionary securings of the goods referred to in Article 40-A, Section III, subsection a) and 145, second paragraph, Section III, subsection f) of the Federal Fiscal Code, in accordance with applicable legal provisions and request the lifting of the same.

Render without effect home visit orders, information requirements formulated to taxpayers, electronic reviews, as well as the review of working papers made to registered public accountants.

Request from taxpayers, jointly liable parties or third parties related to them, data, reports or documents relating to refund or compensation procedures of federal taxes other than those incurred due to import regarding the matters referred to in Article 28 of the Internal Regulations of the Tax Administration Service.

Verify the compensated balance in favor; determine and settle amounts compensated unduly, including updates and accessories that may arise, as well as carry out ex officio compensation of amounts in favor of taxpayers.

Process and resolve refund requests for amounts paid unduly to the Federal Treasury and those that proceed in accordance with fiscal laws, regarding the matters referred to in Article 28 of the Internal Regulations of the Tax Administration Service, as well as request documentation to verify said proceeding and, if applicable, determine differences.

Issue to the Treasury of the Federation, at the request of the competent authority that determined the proceeding, amount and bank account for the respective deposit, payment orders so that the refund is made to individuals that must be effected by the Federation, in accordance with that established in the Federal Treasury Law and its Regulations, regarding the matters referred to in Article 28 of the Internal Regulations of the Tax Administration Service.

Issue opinion to reduce surcharges in matters of resolutions and audits on methodologies for prices or amounts of consideration in operations with related parties, in terms of fiscal provisions.

Transfer to the competent instance, in terms of applicable legislation, seized or secured goods in the exercise of its attributions that have passed to ownership of the Federal Treasury or of which it may dispose in accordance with corresponding regulations.

Carry out in accordance with policies, procedures and criteria issued for such effect, the donation or destruction of goods seized in the exercise of its attributions, when they cannot be transferred to the competent instance in accordance with applicable legal provisions.

Obtain information, documentation or evidence necessary for competent authorities to formulate to the Public Prosecutor, the complaint, querella or declaration that the Federal Treasury has suffered or may suffer harm, as well as exchange information with other tax authorities.

Continue with the practice of auditing acts that other tax authorities have initiated or continued.

Assist the General Administration of Collection in the preparation of the report indicating whether tax debts are found paid or guaranteed to attend requests of the Fiscal Procurator of the Federation or judicial authority in processes for tax crimes.

Sign conclusive agreements referred to in the Federal Fiscal Code.

Carry out all acts and procedures established in Article 69-B of the Federal Fiscal Code.

Seize cigarette packs and declare that they pass to ownership of the Federal Treasury, so that their destruction proceeds, when in the exercise of its attributions it is detected that they do not contain the security code referred to in the Law on the Special Tax on Production and Services, as well as conduct verifications to verify that cigarette packs and other processed tobaccos, with the exception of cigars and other processed tobaccos made entirely by hand, contain printed the security code referred to in said Law.

Participate, jointly with the competent administrative units of the Tax Administration Service, in the formulation of programs relating to the application of provisions on matters of participation of workers in the profits of companies.

Resolve inquiries formulated by interested parties in real and concrete situations on the application of fiscal provisions, as well as requests regarding authorizations provided in said provisions.

Resolve inquiries and authorization requests or determination of tax regime formulated by interested parties in real and concrete situations on the methodology used in the determination of prices or amounts of consideration in operations with related parties.

Declare, at the request of a party, the statute of limitations of tax debts and the extinction of powers of the authority to verify compliance with fiscal provisions, determine omitted contributions and their accessories and impose fines in relation to taxes, fees, improvement contributions and their accessories of a federal nature.

Process and resolve administrative appeals filed against resolutions or acts of itself or of the administrative units that depend on it, as well as those filed against resolutions on matters of certification of origin and acts that apply definitive compensatory quotas.

Represent the Secretary of Finance and Public Credit, the Board of Governors, the Head of the Tax Administration Service and the administrative units of said decentralized administrative body, in all kinds of lawsuits before the Federal Court of Administrative and Tax Justice, against resolutions or acts of these or of tax authorities of the federal entities that derive from the application that said authorities make of federal fiscal laws in compliance with fiscal coordination agreements, as well as to exercise the actions, exceptions and defenses that correspond to the authorities indicated in lawsuits before said Court.

File, with the representation of the Secretary of Finance and Public Credit, of the Board of Governors, of the Head of the Tax Administration Service and of the administrative units of said decentralized administrative body, the review appeal against sentences and resolutions that end the lawsuit, dictated by the Chambers of the Federal Court of Administrative and Tax Justice, regarding lawsuits that derive from the attributions referred to in Article 28 of the Internal Regulations of the Tax Administration Service, as well as represent the mentioned authorities in amparo lawsuits filed by individuals against definitive sentences and resolutions dictated by the Federal Court of Administrative and Tax Justice, regarding lawsuits of its competence.

Represent the Board of Governors, the Head and the administrative units of the Tax Administration Service, in indirect amparo lawsuits in which they are indicated as responsible authorities or when they have the character of interested third party, file appeals that proceed in representation of these, as well as intervene with the powers of delegate in hearings, submit evidence, formulate arguments and promote incidents provided for in the Amparo Law, Regulatory of Articles 103 and 107 of the Political Constitution of the United Mexican States.

Designate public servants who have the character of delegates in lawsuits that derive from matters referred to in Article 28 of the Internal Regulations of the Tax Administration Service.

Compromise and submit in tax lawsuits that derive from matters referred to in Article 28 of the Internal Regulations of the Tax Administration Service, as well as refrain from filing appeals in said lawsuits, including review against sentences or resolutions dictated by the Federal Court of Administrative and Tax Justice.

Carry out all acts and procedures established in Articles 69-B Bis of the Federal Fiscal Code.

Conclude verification powers initiated before November 22, 2015, including resolution of appeals and defense of fiscal interest, as well as compliance with sentences derived from federal administrative contentious lawsuits or amparo lawsuits, and resolutions derived from revocation appeals, falling on resolutions that have been issued as a result of verification powers referred to in this paragraph.

Resolve clarifications or requests presented by taxpayers to remedy or disprove irregularities detected in the exercise of attributions that derive from the procedure established in Article 48 of the Federal Fiscal Code.

Order and conduct home visits to taxpayers, in order to verify compliance with tax obligations relating to the operation of machines, systems, electronic records and volumetric controls, that are obligated to keep in accordance with fiscal provisions.

Order and conduct home visits to taxpayers, in order to verify the number of operations that must be registered as income and, if applicable, the value of acts or activities, the amount of each one of them, as well as the date and time in which they were carried out, during the period of time that the verification lasts.

Carry out necessary actions to assist itself with third parties that provide services for sampling or for analysis, identification or quantification of goods or merchandise of difficult identification or handling, in accordance with the procedure established in Article 53-D of the Federal Fiscal Code.

Carry out, in the exercise of its powers, all acts and procedures provided for in Article 5o.-A of the Federal Fiscal Code.

Temporarily restrict the use of the digital seal certificate for the issuance of Digital Tax Receipts over Internet in terms of Article 17-H Bis of the Federal Fiscal Code, as well as the use of the advanced electronic signature certificate or the use of any other optional mechanism that the taxpayer uses for the issuance of Digital Tax Receipts over Internet permitted in applicable legal provisions and carry out, within its competence, all acts and procedures established in said Article 17-H Bis of the Federal Fiscal Code.

Carry out powers provided for in Article 27, Section C, Sections I, II, VI and X of the Federal Fiscal Code.

Receive and, if applicable, use information and documentation provided by fiscal collaborator third parties to substantiate the procedure provided for in Article 69-B of the Federal Fiscal Code.

Order and conduct home visits and other acts established by fiscal provisions to tax advisors referred to in Article 197, second and third paragraphs of the Federal Fiscal Code, as well as require additional information to said advisors or to taxpayers obligated to reveal reportable schemes and apply the corresponding sanction, in accordance with that provided in said Code.

Carry out verifications in real time in terms established by applicable legal provisions.

Issue and notify taxpayers the resolution whereby it is communicated that they do not comply with requirements to be beneficiaries of incentives for the northern and southern border region, as well as the resolution

through which it is indicated that they will be removed from the Registry of beneficiaries of the cited stimuli, to which the Decree on fiscal stimuli for the northern border region and southern border region refer.

Verify that compliance is achieved, in matters of value added tax, as established in the Decree on fiscal stimuli for the northern border region and in the Decree on fiscal stimuli for the southern border region; as well as, issue to taxpayers the official letter through which it is communicated that they did not disprove the irregularities detected in the verification.

Send taxpayers payment proposals, communications to promote compliance with their tax obligations and to inform about detected inconsistencies or atypical behaviors, in terms of what is established in the Federal Fiscal Code.

Render digital seal certificates without effect, in terms of Article 17-H Bis, last paragraph of the Federal Fiscal Code, as well as restrict the use of the electronic signature (e.firma) certificate or any other mechanism permitted in the applicable legal provisions for the issuance of digital tax receipts over the Internet.

Carry out all acts and procedures established in Article 23, from the sixth to the eighteenth paragraph of the Federal Fiscal Code.

Carry out all acts and procedures established in Article 42-B of the Federal Fiscal Code.

Reduce, in terms of the applicable legal provisions, the fines determined and imposed in the exercise of their powers or those determined by the taxpayers over whom said powers are being exercised.

Order and carry out verification acts that are necessary for the effective implementation and compliance of the Standard for Automatic Exchange of Financial Account Information in Tax Matters and of the broad agreements on information exchange that Mexico has in force, which authorize the automatic exchange of financial information in tax matters, including the inter-institutional agreements signed based on them; as well as, to verify that legal entities and legal figures that are financial institutions have procedures to identify reportable accounts among financial accounts and that they present before the tax authorities the information referred to in the aforementioned Standard and the cited broad agreements on information exchange.

Carry out all necessary actions to carry out what is established in Article 33, Section I, subsection j) of the Federal Fiscal Code.

Conduct home visits and require reports, data or documents, in order to verify compliance with Articles 32-B, Section V, 32-B Bis, 32-B Ter, 32-B Quáter and 32-B Quinquies of the Federal Fiscal Code, in terms of the applicable legal provisions; as well as require the reports, data or documents provided in the aforementioned provisions.

Employ the coercive measures indicated in the Federal Fiscal Code.

Conduct or order that an appraisal or physical verification be carried out of all kinds of goods, rights referred to in Article 32 of the Income Tax Law and all kinds of services.

Process and resolve the appeal provided for in the Fiscal Coordination Law, when presented by subjects or entities within their competence.

Integrate and participate in the collegiate body established in Article 5°.-A of the Federal Fiscal Code.

1.5 General Administration of Hydrocarbons

Objective

Collect federal contributions from subjects related to hydrocarbon matters, correctly and timely applying tax legislation, undertaking actions that promote voluntary compliance with tax obligations, to guarantee the financing of public expenditure.

Functions

Draft, propose, implement and, where applicable, issue agreements, guidelines and rules of a general nature, as well as coordinate actions for compliance with the Hydrocarbons Revenue Law, its Regulations and other applicable legal provisions on hydrocarbon revenues.

Request from taxpayers, jointly liable parties or third parties, data, reports or documents, to plan and program audit acts.

Intervene in the obtaining, analysis and study of information and documentation that is requested by the competent authorities of countries with which agreements or treaties have been concluded in tax matters regarding the matters referred to in Article 30 of the Internal Regulations of the Tax Administration Service.

Order and carry out verification acts necessary for the obtaining of information and documentation that are appropriate in relation to the reciprocal exchange of information, to provide them to the authorities of countries with which agreements or treaties have been concluded in tax matters, or others that contain provisions on said matter, as well as request from the authorities of foreign governments that, in accordance with treaties and other applicable international instruments, order and carry out in their territory home visits, audits, inspections, verifications and other acts established by the applicable legal provisions.

Inform the competent authority, the quantification of the damage suffered by the Federal Treasury by those facts that could constitute tax crimes, as well as provide said authority, in its capacity as assistant to the Public Prosecutor's Office, technical and accounting support in criminal processes derived from said actions.

Maintain communication with tax authorities of other countries to obtain and provide information and documentation in relation to international matters referred to in Article 30 of the Internal Regulations of the Tax Administration Service.

Participate jointly with the competent administrative units of the Tax Administration Service and of the Ministry of Finance and Public Credit in the working groups that are established under the inter-institutional agreements in the international sphere with fiscal clause, agreements, conventions or tax treaties or tax information exchange of which Mexico is part or others that contain provisions in tax, customs and foreign trade matters.

Act as competent authority in the interpretation and application of inter-institutional agreements in the international sphere with fiscal clause, agreements, conventions or tax treaties or tax information exchange, of which Mexico is part, even regarding the determination of prices or amounts of considerations in operations with related parties in accordance with the procedures established therein and of the applicable legal provisions in said matters contained in other international legal instruments, as well as resolve consultations on the application of the procedures established therein, taking into account the regulations issued by the General Legal Administration.

Assist the other administrative units of the Tax Administration Service, regarding the matters referred to in Article 30 of the Internal Regulations of the Tax Administration Service.

Act as liaison between the Tax Administration Service and the administrative units of the Ministry of Foreign Affairs, foreign states and international organizations in tax matters.

Apply the applicable surcharge rate during the exercise of their verification powers and until before the issuance of the definitive settlement of the tax credit, in terms of the Federal Fiscal Code, as well as reduce the fines that correspond in accordance with the applicable legal provisions.

Require, in terms of Article 41, Section I of the Federal Fiscal Code, the presentation of returns, notices, information and other documents, when those obligated do not do so within the indicated timeframes regarding the matters referred to in the aforementioned article and enforce a amount in accordance with what is provided in Section II of said article, when the deadline to attend the third requirement has expired and it is not settled.

Establish the interpretation criteria of the legal provisions in the matters referred to in Article 30 of the Internal Regulations of the Tax Administration Service, in coordination with the General Legal Administration.

Declare, at the request of a party, the prescription of tax credits and the extinction of the powers of the authority to verify compliance with tax provisions, determine omitted contributions and their accessories and impose fines in relation to taxes, fees, improvement contributions and their accessories of a federal nature.

Order and carry out home visits, audits, inspections, surveillance acts, verifications and other acts established by tax provisions, the Hydrocarbons Revenue Law, its Regulations and other applicable legal provisions, to verify compliance with such provisions by taxpayers, jointly liable parties and other obligated parties in matters of contributions, and to verify in accordance with the agreements, conventions or treaties in tax matters of which Mexico is part, compliance with obligations borne by taxpayers, jointly liable parties and other obligated parties in tax matters; request the assistance of other audit authorities of the Tax Administration Service and communicate to taxpayers the substitution of the authority that continues with the procedure instituted for the verification of tax obligations and replace said procedure in accordance with the Federal Fiscal Code.

Carry out, at the request of the Ministry of Finance and Public Credit, audits to verify that operations and accounting records derived from contracts are in accordance with the contracts themselves and with what is provided in the guidelines that said Ministry issues for such effect, in terms of Articles 37, Section B, Section VII and 63 of the Hydrocarbons Revenue Law.

Carry out electronic reviews to taxpayers, jointly liable parties or third parties related to them.

Order and carry out home visits, inspections, surveillance acts and verifications, require reports and carry out any other act established by tax provisions regarding the matters referred to in Article 30 of the Internal Regulations of the Tax Administration Service and with the purpose of verifying compliance with the obligations of taxpayers, jointly liable parties and other obligated parties, relating to intellectual and industrial property; detect, analyze and follow up on cases of printing, reproduction or commercialization of public and private documents, as well as the sale of fuels, without the authorizations established by the applicable legal provisions, when they have repercussions on compliance with the tax obligations of taxpayers, jointly liable parties and other obligated parties, as well as analyze and follow up on complaints presented to them.

Order and carry out home visits to taxpayers, in order to verify compliance with tax obligations related to the issuance of digital tax receipts over the Internet, as well as request the exhibition of receipts that support the legal possession or ownership of the goods they sell.

Order and carry out the preventive closure of taxpayer establishments for not issuing, not delivering or not making available to customers the digital tax receipts over the Internet of their activities or issuing them without complying with the requirements indicated in the Federal Fiscal Code and other applicable legal provisions, or stating on the receipt the key of the federal taxpayer registry of a person other than the one who acquires the good or contracts the use or temporary enjoyment of goods or the provision of services; order and carry out the closure of establishments in the event that the taxpayer does not have volumetric controls.

Conduct reviews of registered public accountants who have issued opinions for tax purposes and, where applicable, require them to exhibit and provide accounting, returns, notices, data, other documents and reports; cite them to exhibit their working papers; issue letters of irregularities or conclusion of the review of the opinion, as well as communicate to registered public accountants the substitution of the authority that continues with the procedure instituted for these effects.

Review that the opinions issued by registered public accountants on the financial statements of taxpayers or regarding share sale operations, or any other type of opinion that has repercussions for tax purposes, meet the requirements established in tax provisions and comply with those relating to taxes, social security contributions, fees, improvement contributions, revenues, tax stimuli, franchises and federal accessories, as well as notify taxpayers when the authority has initiated the exercise of verification powers with a third party related to them.

Communicate and inform the competent administrative unit of the Tax Administration Service, of the irregularities of registered public accountants of which it has knowledge, due to the review of the opinions they issue for tax purposes or those derived from non-compliance with tax provisions by said accountants.

Receive and review opinions from non-residents who have a permanent establishment in the country and those relating to the sale of shares carried out by these taxpayers, in accordance with Title V of the Income Tax Law.

Make known to taxpayers, jointly liable parties and other obligated parties, the facts or omissions attributable to them, known due to the exercise of their verification powers and record said facts and omissions in the letter of observations or in the last partial record that is drawn up; inform the taxpayer, their legal representative and, in the case of legal entities, also their governing bodies, of the facts or omissions that become known during the development of the corresponding procedure in terms of the Federal Fiscal Code and its Regulations.

Determine the taxes and their accessories of a federal nature that result chargeable to taxpayers, jointly liable parties and other obligated parties, as well as fees, improvement contributions, revenues and their accessories that derive from the exercise of the powers referred to in Article 30 of the Internal Regulations of the Tax Administration Service, as well as those that originate from the application of the procedure established in Article 48 of the Federal Fiscal Code.

Study, request from proponents and resolve objections that are formulated regarding the participation of workers in the profits of companies and dictate the resolutions that proceed in this matter, as well as when they derive from the exercise of verification powers of tax authorities.

Monitor the destruction or donation of merchandise including fixed asset goods.

Determine joint liability regarding tax credits in the exercise of the powers referred to in Article 30 of the Internal Regulations of the Tax Administration Service, in accordance with the applicable legal provisions, including the update, surcharges and accessories that may arise derived from the application of the procedure established in Article 48 of the Federal Fiscal Code.

Request from taxpayers, jointly liable parties, third parties related to them and other obligated parties in matters of contributions, revenues and their accessories, data, reports or documents to clarify the information recorded in the provisional or definitive payment returns of the fiscal year, and complementary.

Determine and settle with taxpayers, jointly liable parties and other obligated parties, the differences due to arithmetic errors derived from refund requests or offsets made regarding the matters referred to in Article 30 of the Internal Regulations of the Tax Administration Service.

Review the returns of taxpayers, jointly liable parties and other obligated parties, to verify compliance with their tax obligations in matters of taxes, fees, improvement contributions, revenues and accessories of a federal nature regarding the matters referred to in Article 30 of the Internal Regulations of the Tax Administration Service.

Order and carry out precautionary attachment or securing in cases where laws indicate it, as well as lift it and, where applicable, make the goods available to interested parties.

Request or order, as appropriate, to the National Banking and Securities Commission, to the National Insurance and Sureties Commission or to the National Commission of the Retirement Savings System, as appropriate, or else, to financial entities and savings and loan cooperatives, that they execute embargoes or precautionary securing of the goods referred to in Article 40-A, Section III, subsection a) and 145, second paragraph, Section III, subsection f) of the Federal Fiscal Code, in accordance with the applicable legal provisions and request the lifting of the same.

Render without effect home visit orders, information requirements that are formulated to taxpayers, electronic reviews, as well as the review of working papers that is made to registered public accountants.

Request from taxpayers, jointly liable parties or third parties related to them, data, reports or documents relative to refund or offset procedures of federal taxes other than those caused due to import regarding the matters referred to in Articles 28 and 30 of the Internal Regulations of the Tax Administration Service.

Verify the offset credit balance; determine and settle the amounts offset unduly, including the update and accessories that may arise, as well as carry out the ex officio offset of amounts in favor of taxpayers.

Process and resolve requests for refund of amounts paid unduly to the Federal Treasury and those that proceed in accordance with tax laws, regarding the matters referred to in Article 30 of the Internal Regulations of the Tax Administration Service, as well as request documentation to verify said proceeding and, where applicable, determine differences.

Issue to the Treasury of the Federation, at the request of the competent authority that determined the proceeding, amount and bank account for the respective deposit, payment orders so that the refund is made to individuals that must be made by the Federation, in accordance with what is established in the Treasury of the Federation Law and its Regulations, regarding the matters referred to in Articles 28 and 30 of the Internal Regulations of the Tax Administration Service.

Inform the Financial Intelligence Unit of the Ministry of Finance and Public Credit, of the matters it has knowledge of due to the exercise of its verification and supervision powers, that are or could be related to the crimes referred to in the Federal Penal Code, regarding the powers of said Financial Intelligence Unit.

Issue opinion to reduce surcharges in matters of resolutions and audits on methodologies for prices or amounts of considerations in operations with related parties, in terms of tax provisions.

Transfer to the competent instance, in terms of applicable legislation, the goods attached or secured in the exercise of their powers that have passed to ownership of the Federal Treasury or of which it may dispose in accordance with the corresponding regulations.

Carry out in accordance with the policies, procedures and criteria that are issued for such effect, the donation or destruction of goods attached in the exercise of their powers, when they cannot be transferred to the competent instance in accordance with applicable provisions.

Obtain the information, documentation or evidence necessary for the competent authorities to formulate to the Public Prosecutor's Office, the report, complaint or declaration that the Federal Treasury has suffered or may suffer damage, as well as exchange information with other tax authorities.

Order and carry out home visits to taxpayers, in order to verify compliance with tax obligations in matters of presentation of requests or notices to the federal taxpayer registry; order and carry out verifications to verify the data provided to said registry related to identity, domicile and other data that have been manifested to it and carry out registrations and data updates in the registry by authority acts.

Continue with the practice of audit acts that have been initiated or continued by other tax authorities.

Assist the General Administration of Collection in the preparation of the report that indicates whether tax credits are found paid or guaranteed to attend the requirements of the Federal Tax Prosecutor's Office or the judicial authority in processes for tax crimes.

Sign conclusive agreements referred to in the Federal Fiscal Code.

Carry out all acts and procedures established in Article 69-B of the Federal Fiscal Code.

Cancel, revoke or render without effect digital seal certificates in accordance with the Federal Fiscal Code, as well as restrict the use of the advanced electronic signature certificate or any other mechanism permitted in the applicable legal provisions, and resolve clarifications or requests that taxpayers present to remedy or disprove irregularities detected in the exercise of the powers referred to in Article 30 of the Internal Regulations of the Tax Administration Service.

Participate, jointly with the competent administrative units of the Tax Administration Service

Administration, in the formulation and application of provisions regarding worker participation in company profits.

Resolve inquiries made by interested parties in real and concrete situations regarding the application of tax provisions, as well as requests regarding authorizations provided for in said provisions.

Resolve inquiries and requests for authorization or determination of the tax regime made by interested parties in real and concrete situations regarding the methodology used in the determination of prices or amounts of considerations in transactions with related parties.

Participate with the administrative units of the Ministry of Finance and Public Credit in the formulation of draft bills for interinstitutional agreements in the international sphere with tax clauses, agreements, conventions and international treaties on tax matters or exchange of tax information or others containing provisions on said matters, as well as in the respective negotiations and assist public servants of the Tax Administration Service in their relations with officials or authorities of other countries, regarding said instruments.

Process and resolve administrative appeals filed against resolutions or acts of itself or of the administrative units dependent on it, as well as those filed against resolutions on origin certification, and acts applying definitive countervailing duties, when it concerns a resolution or act issued by the General Administration of Large Taxpayers or by the administrative units dependent on it, even when the corresponding jurisdictional procedures are in process and their attention has been initiated by the Central Administration of Litigation for Large Taxpayers or by the administrations dependent on it.

Represent the Secretary of Finance and Public Credit, the Governing Board, the Head of the Tax Administration Service and the administrative units of said decentralized administrative body, in all kinds of trials before the Federal Court of Administrative and Tax Justice, against resolutions or acts of these or of the tax authorities of the federative entities for the application that said authorities make of federal tax laws in compliance with fiscal coordination agreements, as well as to exercise the actions, exceptions and defenses that correspond to the authorities indicated in the trials before said Court, when it concerns a resolution or act issued by the General Administration of Large Taxpayers or by the administrative units dependent on it, even when the corresponding jurisdictional procedures are in process and their attention has been initiated by the Central Administration of Litigation for Large Taxpayers or by the administrations dependent on it.

File, on behalf of the Secretary of Finance and Public Credit, the Governing Board, the Head of the Tax Administration Service and the administrative units of said decentralized administrative body, the review appeal against the sentences and resolutions that end the trial, issued by the Chambers of the Federal Court of Administrative and Tax Justice regarding the trials derived from the powers referred to in article 30 of the Internal Regulations of the Tax Administration Service, as well as represent the same authorities in the amparo trials that private parties promote against the sentences and definitive resolutions issued by the Federal Court of Administrative and Tax Justice, regarding the trials within their competence.

Represent the Governing Board, the Head of the Tax Administration Service and the administrative units of said decentralized administrative body, in indirect amparo trials in which they are indicated as responsible authorities or when they have the character of interested third party, file the appeals that proceed on behalf of these, as well as intervene with the powers of delegate in the hearings, present evidence, formulate arguments and promote the incidents provided for in the Amparo Law, Regulatory of Articles 103 and 107 of the Political Constitution of the United Mexican States.

Designate public servants who have the character of delegates in the trials within their competence.

Settle and concede in tax trials within their competence, as well as refrain from filing appeals in said trials, including the review against sentences or resolutions issued by the Federal Court of Administrative and Tax Justice.

Study, analyze and investigate, regarding the matters referred to in article 30 of the Internal Regulations of the Tax Administration Service and in coordination with the General Administration of Planning, conduct linked to tax evasion, as well as propose to the administrative units of the Tax Administration Service strategies and alternatives aimed at combating said conduct.

Require taxpayers, jointly liable parties or third parties related to them, to exhibit and provide accounting, documents, data and reports, as well as order and carry out with said subjects, home visits, audits, inspections, surveillance acts, verifications and other acts established by applicable tax provisions, to verify compliance with such provisions on revenues.

Resolve clarifications or requests submitted by taxpayers to remedy or disprove irregularities detected in the exercise of powers derived from the procedure established in article 48 of the Federal Fiscal Code.

Carry out all acts and procedures established in article 69-B Bis of the Federal Fiscal Code.

Carry out in accordance with the policies, procedures and criteria issued for such purpose, the assignment, donation or destruction of seized or secured assets in the exercise of their powers when they cannot be transferred to the competent instance in accordance with applicable provisions.

Order and carry out home visits to taxpayers, in order to verify compliance with tax obligations related to the operation of machines, systems, electronic records and volumetric controls, which are obligated to keep as established by tax provisions.

Order and carry out home visits to taxpayers, in order to verify the number of operations that must be registered as income and, if applicable, the value of the acts or activities, the amount of each one of them, as well as the date and time they were performed, during the period of time that the verification lasts.

Carry out the necessary actions to avail themselves of third parties that provide services for the taking of samples or for the analysis, identification or quantification of goods or merchandise of difficult identification or handling, according to the procedure established in article 53-D of the Federal Fiscal Code.

Resolve requests for authorization referred to in article 28, section I, subsection B of the Federal Fiscal Code, as well as warn, revoke, render without effect, renew or announce the loss of validity of said authorizations.

Carry out, in the exercise of their powers, all acts and procedures provided for in article 5o.-A of the Federal Fiscal Code.

Temporarily restrict the use of the digital seal certificate for the issuance of Digital Tax Receipts via Internet in terms of article 17-H Bis of the Federal Fiscal Code, as well as the use of the advanced electronic signature certificate or the use of any other optional mechanism that the taxpayer uses for the issuance of Digital Tax Receipts via Internet permitted in applicable legal provisions and carry out, within the scope of their competence, all acts and procedures established in said article 17-H Bis of the Federal Fiscal Code.

Carry out the powers provided for in article 27, Section C, sections I, II, VI and X of the Federal Fiscal Code.

Receive and, if applicable, use the information and documentation provided by collaborating tax third parties to substantiate the procedure provided for in article 69-B of the Federal Fiscal Code.

Order and carry out home visits and other acts established by tax provisions to the tax advisors referred to in article 197, second and third paragraphs of the Federal Fiscal Code, as well as require additional information from said advisors or from taxpayers obligated to reveal reportable schemes and apply the corresponding sanction, in accordance with what is provided in the same Code.

Carry out real-time verifications in the terms established by applicable legal provisions.

Issue and notify taxpayers of the resolution whereby it is communicated that they do not comply with the requirements to be beneficiaries of the incentives for the northern and southern border regions, as well as the resolution whereby it is indicated that they will be removed from the Registry of beneficiaries of said incentives, referred to in the Decree on tax incentives for the northern and southern border regions.

Require, in terms of article 41, section I of the Federal Fiscal Code, the presentation of volumetric control information, when those obligated do not do so within the indicated periods or in accordance with applicable tax provisions.

Monitor and verify compliance with the conditions established in tax provisions regarding the issuance of Digital Tax Receipts via Internet on a daily, weekly or monthly basis for all operations that taxpayers carry out with the general public.

Determine the loss of the right to apply the facility regarding the issuance of Digital Tax Receipts via Internet on a daily, weekly or monthly basis for all operations carried out with the general public and communicate to taxpayers the irregularities of which the authority has knowledge due to the verification of the conditions established in tax provisions to continue with the facility of issuing Digital Tax Receipts via Internet on a daily, weekly or monthly basis for all operations that taxpayers carry out with the general public, as well as warn said taxpayers.

Verify that compliance is met, in terms of value added tax, what is established in the Decree on tax incentives for the northern border region and in the Decree on tax incentives for the southern border region; as well as issue to taxpayers the official letter whereby it is communicated that they did not disprove the irregularities detected in the verification.

Send taxpayers payment proposals, communications to promote compliance with their tax obligations and to inform about detected inconsistencies or atypical behaviors, in terms of what is established in the Federal Fiscal Code.

Render without effect digital seal certificates, in terms of article 17-H Bis, last paragraph of the Federal Fiscal Code, as well as restrict the use of the electronic e.firma certificate or any other mechanism permitted in applicable legal provisions for the issuance of Digital Tax Receipts via Internet.

Carry out all acts and procedures established in article 23, from the sixth to the eighteenth paragraph of the Federal Fiscal Code.

Carry out all acts and procedures established in article 42-B of the Federal Fiscal Code.

Reduce, in terms of applicable legal provisions, the fines determined and imposed in the exercise of their powers or those determined by taxpayers on whom said powers are being exercised.

Use the coercive measures indicated in the Federal Fiscal Code.

Carry out or order that an appraisal or physical verification be carried out of all kinds of goods, rights referred to in article 32 of the Income Tax Law and all kinds of services.

Process and resolve the non-conformity appeal provided for in the Fiscal Coordination Law, when presented by subjects or entities within their competence.

Integrate and participate in the collegiate body established in article 5°.-A of the Federal Fiscal Code.

1.6 General Administration of Taxpayer Services

Objective

Establish the norms, policies and procedures to provide the taxpayer in a systematized manner the services of information, guidance, specialized technical assistance and reception of tax procedures to facilitate their voluntary, correct and timely compliance with their tax obligations and the exercise of their rights before federal tax authorities; integrate, update and operate the registry of the Federal Taxpayer Registry, the registries and other registries provided for in tax, foreign trade and customs legislation, as well as regulate and process requests for authorization to receive donations deductible from taxes, and requests to act as a certification provider and third parties to receive digital documents, and collaborate within the scope of their competence in the prevention and identification of operations with resources of illicit origin.

Functions

Provide through various channels of attention to taxpayers, the assistance and guidance services, assist them in compliance with tax and foreign trade obligations, as well as make known their rights.

Receive from private parties directly or through authorized offices and electronic means the declarations, notices, requirements, requests, clarifications, manifestations, authorized instruments and other documentation required by provisions on federal contributions that should not be presented before other administrative units of the Tax Administration Service.

Coordinate the process of assigning infrastructure for the registration of identity data that link the signer with the data of creation of the electronic signature, as well as the certification services of the decentralized administrations of taxpayer services and dependencies of the Federal Public Administration, federative entities and municipalities in accordance with applicable legal provisions.

Keep the registry of taxpayers who obtain the digital certificate that confirms the link between the signer and the data of creation of the advanced electronic signature, as well as carry out any other act related to them, including authorizations related to the issuance of digital documents.

Coordinate quality programs applicable to it, as well as approve the guidelines and procedures for the update of information of the quality management system in taxpayer services.

Issue certificates of residence for tax purposes.

Process and resolve clarification requests submitted by taxpayers on problems related to the imposition of fines, requirements, requests and notices to the federal taxpayer registry.

Grant taxpayers the certificate for the use of digital seals that allows them the issuance of Digital Tax Receipts via Internet, as well as keep the registry and control of said certificates.

Establish, regulate and update the registry of tax procedures, including requirements for the presentation of the same.

Receive requests for opinion of compliance with tax obligations in accordance with what is provided in article 32-D of the Federal Fiscal Code.

Receive and process requests for stamps and seals that taxpayers must use when tax laws obligate them, as well as order their preparation and, in cases where appropriate, their destruction in accordance with applicable legal provisions.

Receive and process requests for authorization for the use of the security code that taxpayers must occupy in cigarette packs and other manufactured tobaccos, with the exception of cigars and other manufactured tobaccos made entirely by hand, when tax laws obligate them.

Cancel, revoke or render without effect digital seal certificates in accordance with the Federal Fiscal Code; restrict the use of the advanced electronic signature certificate or any other mechanism permitted in applicable legal provisions and resolve clarifications or requests submitted by taxpayers to remedy or disprove irregularities detected in the exercise of the powers referred to in article 32 of the Internal Regulations of the Tax Administration Service, as well as establish strategies or guidelines for the exercise of this power.

Receive, process and resolve requests for information matters within their competence in terms of article 32 of the Internal Regulations of the Tax Administration Service, made by various authorities in accordance with applicable legal provisions.

Carry out, as the case may be, the registration, update, modification, cancellation, suspension or render without effect this last one, in the federal taxpayer registry, in the registries of importers, of importers of specific sectors, of sectoral exporters and in any other registry or register provided for in legislation on federal contributions, as well as carry out the corresponding validations in the aforementioned registry in order to identify taxpayers who had been conferred the commission to act as consignees or agents, in accordance with provisions on federal contributions, can carry out imports and/or exports in a general manner and those in specific sectors, in the latter case, carry out the necessary verifications with regulatory authorities in the corresponding matter.

Participate in surveys and polls in order to know and evaluate the opinion of taxpayers on the quality of attention, procedures and services received in the various channels of attention, as well as the collection operation and the quality and coverage of the registry records contemplated in applicable legislation on federal contributions, in coordination with the competent administrative units of the Tax Administration Service and of the Ministry of Finance and Public Credit.

Request the General Administration of Collection to publish, through the Internet page of the Tax Administration Service, the name or denomination or corporate name and the key of the federal taxpayer registry of those subjects that are located in any of the assumptions established in article 69 of the Federal Fiscal Code.

Establish and implement the actions of taxpayer problem prevention and resolution programs, through the trustees that these designate.

Participate, jointly with the administrative units of the Tax Administration Service and of the Ministry of Finance and Public Credit, in the formulation of programs related to the application of provisions on worker participation in company profits.

Define, establish and validate, in coordination with the administrative units of the Tax Administration Service, the content of materials for taxpayer guidance regarding voluntary compliance with provisions on federal contributions, as well as the means by which it will be disseminated.

Authorize organizations that group taxpayers so that on behalf of these they can present declarations, notices, requests and other documents required by tax provisions.

Resolve requests for authorization to receive donations deductible from income tax, as well as revoke, not renew or announce the loss of validity of said authorizations.

Verify compliance with the obligations of legal entities and trusts authorized to receive donations deductible from income tax, regarding the information they must provide to guarantee transparency, use and destination of donations received.

Propose strategies to promote the use of electronic payment means, Digital Tax Receipts via Internet and other programs auxiliary to inspection, in coordination with the other administrative units of the Tax Administration Service.

Carry out the necessary actions to develop, instrument and regulate the operation of Digital Tax Receipts via Internet, customs declarations and the advanced electronic signature, as well as electronic documents in taxpayer services, in coordination with the other administrative units of the Tax Administration Service or the National Customs Agency of Mexico, as corresponds.

Propose, develop, regulate and instrument the use and improvement of electronic means, in services directed to taxpayers, in coordination with the other administrative units of the Tax Administration Service.

Resolve requests for authorization to act as a certification provider in the processes provided for in tax provisions that are under the charge of the Tax Administration Service, as well as, as corresponds, warn, revoke, render without effect, not renew or announce the loss of validity of said authorization.

Issue, in coordination with the General Administration of Communications and Information Technologies, the guidelines for the design of strategies for the development and strengthening of digital services and other programs that facilitate voluntary and timely compliance with obligations on federal contributions.

Order and carry out home visits to taxpayers, in order to verify compliance with tax obligations on taxpayer registration, to verify the data found in the federal taxpayer registry and carry out registrations and updates of the same by acts of authority.

Generate and integrate statistical information on federal taxpayer registry.

Regulate, coordinate and implement programs and procedures for registration, suspension,

modification, cancellation and updating in the federal taxpayer registry, in the registries of

importers, of importers of specific sectors, of sectoral exporters for tax purposes and of

any other registry or register provided for in the legislation on federal contributions.

Integrate, direct and keep updated the federal taxpayer registry and other registers and

registries provided for in the legislation on federal contributions, based on data that

persons provide to it, or those obtained by any other means, in terms of the Fiscal Code of

the

Federation.

Verify compliance with obligations regarding registration and updating of the federal taxpayer

registry, based on data provided by persons, those provided by third parties,

other administrative units of the Tax Administration Service, or those obtained by any

other means; require the presentation of notices, requests and other documents authorized in matters of

said registry, when those obligated do not do so within the respective deadlines and process and resolve requests

for clarifications presented by taxpayers in this matter, as well as require the rectification of errors

or omissions contained in the aforementioned documents.

Carry out, agree and promote programs related to the exchange of information with authorities and

public and private bodies, that regulate registries with information on individuals and legal entities,

of

conformity with applicable legal provisions, for the updating of the federal registry of

taxpayers, as well as design, generate and maintain the records and other registries that are generated in the

Tax Administration Service.

Receive and authorize requests from public notaries for the registration of legal entities.

Design and prepare a fiscal geographic framework that allows georeferencing any type of information, as

well as update both the fiscal geographic information system and said framework.

Validate taxpayer identity data before the federal taxpayer registry, generated

by the different entities obligated to verify them with the Tax Administration Service.

Approve the institutional image of products, material and events of the Tax Administration

Service, in accordance with applicable legal provisions.

Serve as a liaison for the Tax Administration Service between the Ministry of Finance and

Public Credit and national and international media, coordinating all types of activities

with

them.

Propose and carry out, in coordination with the competent administrative unit of the Ministry of

Finance

and Public Credit, the information, dissemination and public relations activities of the Service

of Tax Administration

Tributaria.

Develop and implement with approval of the Ministry of Finance and Public Credit, the strategies

and

communication campaigns of the Tax Administration Service, as well as execute the programs and

actions derived from them.

Coordinate internal communication of the Tax Administration Service, as well as support initiatives

to promote the strategic objectives of said decentralized administrative body.

Administer, in coordination with other administrative units of the Tax Administration

Service, the information published on the Internet page and on the social networks of said body

decentralized administrative.

Implement monitoring, analysis and control mechanisms for taxpayer information that is

incorporated into the formal economy.

Regulate, approve and exercise the actions of programs in matters of fiscal civics, as well as promote

values and principles of contributory culture.

Coordinate consultation and awareness activities of groups of taxpayers and population in

general, for participation in the updating of information in the federal taxpayer registry.

Regulate, coordinate and implement programs and procedures that promote and contribute to the

incorporation of specific sectors of taxpayers into the formal economy and, direct actions

tending to encourage and promote said incorporation.

Implement actions derived from the results yielded by the mechanisms for promotion of

incorporation into the formal economy of specific sectors of taxpayers, in coordination with other

administrative units of the Tax Administration Service, for the monitoring and control of said

sectors.

Coordinate with social security institutions and other public entities involved, the information

in

matter of social security that must be made known to taxpayers to promote the

formal economy

.

Serve as a liaison for the Tax Administration Service with groups or sectors of taxpayers

that must be incorporated into the formal economy, in order to assist them in compliance with their obligations

tax and inform them of their rights.

Establish channels of attention with taxpayers, organizations and associations that represent them, in

matter of simplification and facilitation in compliance with their obligations including those of commerce

foreign, as well as analyze the proposals formulated that aim to give clarity and simplicity to the

application of procedures and services provided for in the provisions on federal contributions.

Determine, keep updated and make available consultation services for keys in the

federal taxpayer registry of those who comply with obligations in matters of taxes

federal and, where applicable, with authorizations or permits issued by other dependencies and entities

competent of the Federal Public Administration to carry out foreign trade operations.

Participate with the competent administrative units of the Tax Administration Service, in the

study and preparation of proposals for operating procedures, relative to the promotion of

voluntary compliance with obligations in customs and foreign trade matters.

Serve as a transparency unit of the Tax Administration Service before the National Institute of

Transparency, Access to Information and Protection of Personal Data.

Temporarily restrict the use of the digital seal certificate for the issuance of fiscal receipts

digital via Internet in terms of article 17-H Bis of the Fiscal Code of the Federation, as well as the use of the

advanced electronic signature certificate or the use of any other optional mechanism used by the

taxpayer for the issuance of digital tax receipts via Internet permitted in the provisions

applicable laws and carry out, within the scope of their competence, all acts and procedures

established in said article 17-H Bis of the Fiscal Code of the Federation.

Define and implement mechanisms to temporarily restrict and, where applicable, restore the use of

digital seal certificates, in accordance with the provisions of article 17-H Bis of the Fiscal Code of the

Federation, as well as the use of the advanced electronic signature certificate or the use of any other

optional mechanism used by the taxpayer for the issuance of digital tax receipts

Internet permitted in applicable legal provisions.

Carry out the powers provided for in article 27, Section C, fractions I, second paragraph, V, VI,

VII and VIII of the Fiscal Code of the Federation.

Plan, organize and celebrate fiscal lottery draws.

Process, qualify, accept, reject and custody guarantees offered by authorized providers of

certification in the processes provided for in tax provisions and, where applicable, request the extension or

substitution of said guarantees; authorize said substitution, and carry out the return of the same, as

as quantify the damage or harm that is configured and process its effectiveness before the Treasury of the

Federation in accordance with applicable legal provisions.

Make known to taxpayers, joint and several liable parties and other obligated parties, the facts or omissions

attributable to them, known due to the exercise of their verification powers and of

origin verifications practiced and record said facts and omissions in the observation letter

or in the last partial record that is drawn up; inform the taxpayer, their legal representative and, in the case of

legal entities, also to their governing bodies, of the facts or omissions that become known

in the development of the corresponding procedure in terms of the Fiscal Code of the Federation and its

Regulation.

Render without effect home visit orders, information requests made to

taxpayers, electronic reviews, as well as the review of working papers made to

registered public accountants.

Continue with the practice of inspection acts that have been initiated or continued by other

tax authorities

.

Carry out electronic reviews of taxpayers, joint and several liable parties or third parties with

them

related.

Sign the conclusive agreements referred to in the Fiscal Code of the Federation.

Order and practice precautionary embargo or seizure in cases where laws indicate it, as

well as lift it and, where applicable, make assets available to interested parties.

Request the National Banking and Securities Commission, the National Insurance and Surety Commission or the

National Commission of the Retirement Savings System, as appropriate, or to financial entities

and savings and loan cooperatives, to execute embargoes or seizures of assets

referred to in article 40-A, fraction III, subsection f) of the Fiscal Code of the Federation, in accordance with the

applicable legal provisions and request the lifting of the same.

Apply the surcharge rate that corresponds during the exercise of their verification powers and

until before the issuance of the determinative liquidation of the tax credit, in terms of the Fiscal Code of the

Federation, as well as reduce corresponding fines in accordance with applicable legal provisions.

Determine federal taxes and their accessories that result in charge of taxpayers,

joint and several liable parties and other obligated parties, as well as fees, improvement contributions,

benefits and their accessories derived from the exercise of their attributes.

Determine joint and several liability regarding tax credits in the exercise of their attributes, of

conformity with applicable legal provisions.

Inform the competent authority, the quantification of harm suffered by the Federal Treasury by those

facts that could constitute tax crimes, as well as provide said authority, in its capacity as

assistant to the Public Prosecutor's Office, technical and accounting support in criminal processes derived from

said actions.

Order and practice home visits, audits, inspections, surveillance acts, verifications,

origin verifications and other acts established by tax and customs provisions, to

verify compliance with such provisions by taxpayers, joint and several liable parties and other

obligated parties in matters of contributions, including those caused by the entry or exit of the territory

national of goods and means of transport, benefits, tax stimuli, franchises and

accessories of a federal nature, compensatory quotas, regulations and non-tariff restrictions, inclusive

Mexican official standards, and to verify in accordance with agreements, conventions or treaties

in tax or customs matters of which Mexico is part, compliance with obligations charged to

taxpayers, importers, exporters, producers, joint and several liable parties and other obligated parties in

matter of taxes, inclusive in matters of origin; communicate to taxpayers the substitution of the

authority that continues with the procedure instituted for the verification of tax obligations and

replace said procedure in accordance with the Fiscal Code of the Federation.

Inform the Financial Intelligence Unit of the Ministry of Finance and Public Credit, of the

matters of which it becomes aware due to the exercise of its verification and supervision powers,

that are or could be related to the crimes referred to in the Federal Penal Code regarding

the attributes of said Financial Intelligence Unit.

Order and practice home visits to taxpayers, in order to verify compliance with

tax obligations related to the issuance of digital tax receipts via Internet, as

well as request the exhibition of receipts that support legal possession or ownership of goods that

they sell.

Require, in terms of article 41, fraction I of the Fiscal Code of the Federation, the presentation of

declarations, notices and other documents, when those obligated do not do so within the indicated deadlines

regarding the matters referred to in said article and make effective a quantity, in accordance with the provided

in fraction II of said article, when expired the deadline to attend the third request this is not

solved.

Carry out all acts and procedures established in article 69-B of the Fiscal Code of

the

Federation.

Verify compliance with obligations that authorized certification providers have

derived from their authorization in terms of tax provisions, as well as impose sanctions

provided for in the Fiscal Code of the Federation that proceed.

Require authorized certification providers to present documentation, data, records

and other information necessary to clarify or disprove non-compliance with obligations that

derive from their authorization or infractions related to it.

Render without effect digital seal certificates, in terms of article 17-H Bis, last paragraph of the

Fiscal Code of the Federation, as well as restrict the use of the e.signature electronic certificate or any other

mechanism permitted in applicable legal provisions for the issuance of digital tax receipts

via Internet.

1.6.1 Decentralized Administrations of Taxpayer Services

Objective

Provide the taxpayer in a systematized manner information services, orientation, assistance

specialized technical and reception of tax procedures in order to facilitate voluntary, correct and

timely compliance with their tax obligations and the exercise of their rights before federal tax authorities; integrate and update the registry of the Federal Taxpayer Registry, the records and other registries

provided for in tax and foreign trade legislation, and collaborate within the scope of their competence in the

prevention of operations with resources of illicit origin.

Functions

Provide through various channels of attention to taxpayers, assistance services and

orientation, assist them in compliance with tax and foreign trade obligations, as well as inform them

of their rights.

Receive from individuals directly or through offices and authorized electronic means the

declarations, notices, requirements, requests, clarifications, manifestations, authorized instruments and

other documentation required by provisions on federal contributions that should not

presented before other administrative units of the Tax Administration Service.

Issue residence certificates for tax purposes.

Process and resolve clarification requests presented by taxpayers on problems

related to the imposition of fines, requirements, requests and notices to the federal registry of

taxpayers.

Grant taxpayers the certificate for the use of digital seals that allows them the emission of

digital tax receipts via Internet, as well as keep the record and control of said certificates.

Receive requests for opinion on compliance with tax obligations in accordance with the provided

in article 32-D of the Fiscal Code of the Federation.

Receive and process requests for stamps and seals that taxpayers must use when

tax laws obligate them, as well as order their preparation and, in cases where appropriate, their destruction

in accordance with applicable legal provisions.

Receive and process requests for authorization for the use of the security code that

taxpayers must use in cigarette packs and other manufactured tobaccos, with the exception of cigars and

other manufactured tobaccos made entirely by hand, when tax laws obligate them.

Cancel, revoke or render without effect digital seal certificates in accordance with the Fiscal Code

of the Federation; restrict the use of the advanced electronic signature certificate or any other mechanism

permitted in applicable legal provisions and resolve clarifications or requests presented by

taxpayers to remedy or disprove irregularities detected in the exercise of the attributes to

which refers article 32 of the Internal Regulation of the Tax Administration Service, as well as

establish strategies or guidelines for the exercise of this attribute.

Receive, process and resolve information requests matter of their competence in the terms of

article 32 of the Internal Regulation of the Tax Administration Service, made by various

authorities in accordance with applicable legal provisions.

Carry out, as the case may be, registration, updating, modification, cancellation, suspension or render

without effect the latter, in the federal taxpayer registry, in the registries of importers, of

importers of specific sectors, of sectoral exporters and in any other registry or register

provided for in the legislation on federal contributions, as well as carry out the validations

corresponding in the aforementioned registry in order to identify taxpayers who have been

conferred the task to act as consignees or agents, in accordance with provisions in

matter of federal contributions, can carry out imports and/or exports in a general manner and

those in specific sectors, in the latter case, carry out necessary verifications with the

regulatory authorities in the corresponding matter.

Participate in surveys and polls in order to know and evaluate the opinion of taxpayers on

the

quality of attention, procedures and services received in the various channels of attention, as well as the

collection operation and the quality and coverage of registry records contemplated in the legislation

applicable in matter of federal contributions, in coordination with administrative units

competent of the Tax Administration Service and of the Ministry of Finance and Public Credit.

Request the General Administration of Collection to publish, through the Internet page of the

Tax Administration Service, the name or denomination or corporate name and the key of the federal registry of

taxpayers of those subjects that are located in any of the assumptions established in article

69 of the Fiscal Code of the Federation.

Participate, jointly with the administrative units of the Tax Administration Service and of the

Ministry of Finance and Public Credit, in the formulation of programs relative to the application of

provisions in matter of participation of workers in the profits of companies.

Authorize organizations that group taxpayers so that on behalf of them they can

present declarations, notices, requests and other documents required by tax provisions.

Order and practice home visits to taxpayers, in order to verify compliance with

tax obligations in matter of registration of taxpayers, to verify data found

in the federal taxpayer registry and carry out registrations and updates of the same by acts

of authority.

Integrate, direct and keep updated the federal taxpayer registry and other registers and

registries provided for in the legislation on federal contributions, based on data that

persons provide to it, or those obtained by any other means, in terms of the Fiscal Code of

the

Federation.

Verify compliance with obligations regarding registration and updating of the federal taxpayer

registry, based on data provided by persons, those provided by third parties,

other administrative units of the Tax Administration Service, or those obtained by any

other means; require the presentation of notices, requests and other documents authorized in matters of

said registry, when those obligated do not do so within the respective deadlines and process and resolve requests

for clarifications presented by taxpayers in this matter, as well as require the rectification of errors

or omissions contained in the aforementioned documents.

Coordinate with social security institutions and other public entities involved, the information

in

matter of social security that must be made known to taxpayers to promote the

formal economy

.

Establish channels of attention with taxpayers, organizations and associations that represent them, in

matter of simplification and facilitation in compliance with their obligations including those of commerce

foreign, as well as analyze the proposals formulated that aim to give clarity and simplicity to the

application of procedures and services provided for in the provisions on federal contributions.

Receive and authorize requests from public notaries for the registration of legal entities.

Carry out the powers provided for in article 27, Section C, fractions I, second paragraph, V, VI,

VII and VIII of the Fiscal Code of the Federation.

1.6.1.1 Decentralized Subadministrations of Taxpayer Services

Objective

Coordinate the taxpayer attention process to provide them with orientation services,

specialized technical assistance and information on tax procedures, in order to facilitate compliance

voluntary, correct and timely compliance with their tax obligations and the exercise of their rights before the

federal tax authorities; generate actions to verify compliance with obligations regarding

registration and update of the Federal Taxpayer Registry, the registers and other lists

provided for in tax legislation, foreign trade and customs, as well as collaborate within the scope of their

competence in the prevention of operations with resources of illicit origin.

Functions

Provide through various channels of attention to taxpayers, assistance services and

guidance, assist them in compliance with tax and foreign trade obligations, as well as make

known their rights.

Receive from individuals directly or through authorized offices and electronic means the

declarations, notices, requirements, requests, clarifications, manifestations, authorized instruments and

other documentation required by provisions on federal contributions that should not

be presented before other administrative units of the Tax Administration Service.

Issue residence certificates for tax purposes.

Process and resolve clarification requests submitted by taxpayers on problems

related to the imposition of fines, requirements, requests and notices to the federal registry of

taxpayers.

Grant taxpayers the certificate for the use of digital seals that allows them the issuance of

digital tax receipts via Internet, as well as maintain the registry and control of said certificates.

Receive requests for opinion on compliance with tax obligations in accordance with provisions

in Article 32-D of the Federal Fiscal Code.

Receive and process requests for labels and seals that taxpayers must use when

tax laws oblige them, as well as order their preparation and, in applicable cases, their destruction

in accordance with applicable legal provisions.

Receive and process requests for authorization for the use of the security code that

taxpayers must use on cigarette packs and other manufactured tobaccos, with the exception of cigars and

other manufactured tobaccos made entirely by hand, when tax laws oblige them.

Cancel, revoke or render without effect digital seal certificates in accordance with the Federal Fiscal

Code; restrict the use of the advanced electronic signature certificate or any other mechanism

allowed in applicable legal provisions and resolve clarifications or requests submitted by

taxpayers to remedy or disprove irregularities detected in the exercise of the powers

referred to in Article 32 of the Internal Regulations of the Tax Administration Service, as well as

establish strategies or guidelines for the exercise of this power.

Receive, process and resolve requests for information within their competence in terms of

Article 32 of the Internal Regulations of the Tax Administration Service, made by various

authorities in accordance with applicable legal provisions.

Perform, as applicable, registration, update, modification, cancellation, suspension or render without

effect the latter, in the federal taxpayer registry, in the lists of importers, of

importers of specific sectors, of sectoral exporters and in any other list or registry

provided for in legislation on federal contributions, as well as perform the validations

corresponding in the aforementioned registry in order to identify taxpayers who have been

assigned the task to act as consignees or agents, in accordance with provisions on

federal contributions, may perform imports and/or exports generally and

those in specific sectors, in the latter case, carry out necessary verifications with

regulatory authorities in the corresponding matter.

Participate in surveys and polls in order to know and evaluate the opinion of taxpayers on the

quality of attention, procedures and services received in various channels of attention, as well as the

collection operation and the quality and coverage of registry lists contemplated in applicable

legislation on federal contributions, in coordination with administrative units

competent of the Tax Administration Service and of the Ministry of Finance and

Public Credit.

Request the General Administration of Collection to publish, through the Internet page of the

Tax Administration Service, the name or business name or corporate name and the key of the federal registry

of taxpayers of those subjects who fall under any of the assumptions established in Article

69 of the Federal Fiscal Code.

Participate, together with administrative units of the Tax Administration Service and of the

Ministry of Finance and Public Credit, in the formulation of programs related to the application of

provisions on worker participation in company profits.

Authorize organizations that group taxpayers to file on their behalf

declarations, notices, requests and other documents required by tax provisions.

Order and conduct home visits to taxpayers, in order to verify compliance with

tax obligations regarding taxpayer registration, to verify data found

in the federal taxpayer registry and perform registrations and updates thereof by acts

of authority.

Integrate, direct and keep updated the federal taxpayer registry and other registers and

lists provided for in legislation on federal contributions, based on data that

persons provide to it, or those obtained by any other means, in terms of the Federal Fiscal Code

of the

Federation.

Verify compliance with obligations regarding registration and update of the federal registry of

taxpayers, based on data provided by persons, those provided by third parties,

other administrative units of the Tax Administration Service, or those obtained by any

other means; require submission of notices, requests and other authorized documents on

said registry, when obligors do not do so within respective deadlines and process and resolve requests

for clarifications submitted by taxpayers in this matter, as well as require rectification of errors

or omissions contained in said documents.

Coordinate with social security institutions and other public entities involved, information

on

social security matters that must be made known to taxpayers to promote the

formal

economy.

Establish channels of attention with taxpayers, organizations and associations that represent them, in

matters of simplification and facilitation in compliance with their obligations including those of foreign

trade, as well as analyze proposals formulated that aim to give clarity and simplicity to the

application of procedures and services provided for in provisions on federal contributions.

Carry out powers provided for in Article 27, Section C, fractions I, second paragraph, V, VI,

VII and VIII of the Federal Fiscal Code.

1.7 General Legal Administration

Objective

Contribute to compliance with the institutional objective of the Tax Administration Service through the

equitable and timely application of tax and customs legislation, its correct legal interpretation,

through legal assistance and a comprehensive regulatory system, as well as establish and coordinate guidelines,

operational programs, criteria and regulatory guidelines that administrative units

attached to this decentralized administrative body must comply with, strengthening the legality of acts of administrative

units, in order to carry out adequate defense of fiscal and customs interest before jurisdictional

tribunals and/or competent authorities in support of the collection function.

Functions

Contribute in analysis and preparation of draft law initiatives and decrees, in matters

related to competence of the Tax Administration Service, as well as in draft

agreements, conventions or international treaties in which Mexico is part and interinstitutional agreements, in

customs matters, free trade or information exchange.

Prepare proposals for laws or decrees and their modifications, as well as those corresponding to

regulations, decrees, agreements and other administrative provisions in matters competence of the

Tax Administration Service and, where applicable, provisions of general observance that must be issued

by the Ministry of Finance and Public Credit in said matters, as well as request from administrative

units of the Tax Administration Service necessary information for effects of present

paragraph, issue opinion regarding referred proposals and act as liaison of the

Tax Administration Service before said Ministry in matters referred to in this paragraph.

Prepare and propose for superior approval, administrative provisions of general character that

correspond to be issued by the Tax Administration Service, with participation of administrative

units competent of said decentralized administrative body and Ministry of Finance and

Public Credit.

Prepare and propose for superior approval, the General Organization Manual of the Tax

Administration Service and, where applicable, receive and analyze proposals of administrative units

of the

Tax Administration Service and of the Ministry of Finance and Public Credit.

Process publication in the Official Gazette of the Federation of administrative provisions that

correspond to be issued by the Tax Administration Service.

Issue opinion regarding agreements, collaboration bases and conventions in which the Head of the Tax

Administration Service or general administrators act as authority in matters of

federal contributions, except in cases referred to in Articles 28, sections A,

fraction XIV and B, fraction VIII and 40, fractions XXVIII, XXXI, XXXVII and XLIII of Internal Regulations of

Tax Administration Service.

Compile and make known through established electronic means, internal regulations of

Tax Administration Service, in tax and customs matters.

Compile and make known through established electronic means, jurisprudence in matters

tax and customs.

Establish interpretation criteria that administrative units of Tax Administration

Service, other federal tax authorities, as well as dependencies and entities of Federal

Public Administration must follow in application of tax and customs provisions as authorities,

in matters of taxes, duties, improvement contributions, revenues and their accessories of

federal character, as well as of Internal Regulations of Tax Administration Service, with exception

of those signaled as exclusive competence of another administrative unit of Ministry of Finance and

Public Credit or of autonomous fiscal organisms.

Assist administrative units of Tax Administration Service and other authorities

federal tax, so that in administrative procedures they carry out, formalities provided for in provisions that regulate them are complied with.

Guide taxpayers regarding individual and concrete matters relative to administrative

procedures they carry out before administrative units of Tax Administration Service, without

interfering in functions of same, nor constituting judicial or administrative instance.

Guide and legally assist public servants attached to Tax Administration Service, in

matters deriving from acts or activities carried out in exercise of their powers, of

conformity with guidelines that for said effect be issued.

Resolve inquiries formulated by interested parties in real and concrete situations on application

of tax and foreign trade provisions.

Resolve authorization requests provided for in tax provisions, that are not competence

of other administrative units of Tax Administration Service, as well as revoke them, not

renew them or render them without effect.

Represent Tax Administration Service and its administrative units, in all classes

of investigations and administrative procedures processed by Taxpayer Defense Attorney's Office,

as well as exercise negotiations, exceptions and defenses of which they are holders in

said procedures, without prejudice of complaints and reports of facts channeled to General

Administration of Evaluation and to Internal Control Body in said decentralized administrative body or that

must be attended by other administrative units according to their competence.

Act as liaison for attention of information requirements of Taxpayer Defense Attorney's Office

linked with proposals for modification to legal provisions or

internal strategies of Tax Administration Service, as well as participate in meetings in which

said Attorney's Office convenes Tax Administration Service.

Attend matters relative to investigation and analysis of systemic problems that affect

taxpayers and are identified by Taxpayer Defense Attorney's Office.

Request opinion from Taxpayer Defense Attorney's Office on interpretation of

tax and foreign trade provisions.

Legally assist public servants of administrative units of Tax Administration

Service in their relations with officials or authorities of other countries, regarding agreements,

conventions or international treaties celebrated in customs matters and foreign trade.

Act as competent authority in interpretation of treaties, conventions and agreements, even those of

interinstitutional character in international scope and other applicable international instruments of

which Mexico is part, in matters competence of Tax Administration Service.

Act as liaison between Tax Administration Service and administrative units of

Ministry of Foreign Affairs, foreign states and international organisms in matters to which

refers Article 35 of Internal Regulations of Tax Administration Service.

Maintain communication with customs and foreign trade authorities of other countries to

obtain and provide information and documentation in relation to international matters in

matters to which refers Article 35 of Internal Regulations of Tax Administration Service.

Participate, with competent administrative units of Ministry of Finance and Public Credit

and of National Customs Agency of Mexico, in negotiations of conventions in customs matters and of

foreign trade.

Participate jointly with competent administrative units of Tax Administration

Service, of Ministry of Finance and Public Credit and of National Customs Agency of Mexico, in

working groups that are established under treaties, conventions or international agreements,

even in committees and meetings of interinstitutional character in customs matters, foreign trade or of

information exchange, or other international legal instruments that contain provisions on

said matters.

Collect, for statistical purposes, information relative to complaints and claims filed before

Taxpayer Defense Attorney's Office processed by taxpayers presumably affected by

acts of administrative units of Tax Administration Service.

Resolve revocation appeals made valid against acts or resolutions of same or of any

administrative unit of Tax Administration Service that does not have conferred expressly

this power, as well as those corresponding to federal tax authorities of entities

federative in compliance of fiscal coordination agreements and, where applicable, the appeal of

nonconformity provided for in Fiscal Coordination Law.

Represent Secretary of Finance and Public Credit, to Governing Board, to Head of Tax

Administration Service and to administrative units of said decentralized administrative body, in all classes

of lawsuits before Federal Court of Administrative and Tax Justice, against resolutions or acts

of these or of tax authorities of federative entities that derive from application of laws

federal taxes in compliance of fiscal coordination agreements, as well as to exercise

actions, exceptions and defenses that correspond to authorities signaled in lawsuits before

said

Tribunal.

File with representation of Secretary of Finance and Public Credit, of Governing Board,

of Head of Tax Administration Service and of administrative units of said organ

administrative decentralized, the review appeal against sentences and resolutions that end the

lawsuit, dictated by Chambers of Federal Court of Administrative and Tax Justice, regarding lawsuits

of

their competence, and the adhesive amparo, as well as appear and argue in amparo lawsuits that

file individuals against sentences and definitive resolutions dictated by Federal

Court of Administrative and Tax Justice.

Represent Governing Board, to Head of Tax Administration Service and to units

administrative of said decentralized administrative body in indirect amparo lawsuits, in which

are signaled as responsible authorities or when they have character of interested third party, file

appeals that proceed in representation of these, as well as intervene with powers of delegate in

hearings, render evidence, formulate arguments and promote incidents provided for in Amparo Law,

Regulatory of Articles 103 and 107 of Political Constitution of United Mexican States.

Settle and submit in tax lawsuits, as well as refrain from filing appeals in said lawsuits,

including review against sentences or resolutions dictated by Federal Court of Administrative and Tax Justice

and

Administrative.

Designate public servants that have character of delegates or representatives in lawsuits of

their competence, as well as signal domicile to hear and receive notifications issued by jurisdictional

organs in said lawsuits.

Request administrative units to render without effect their own resolutions in terms of

Federal Law of Administrative Contentious Procedure, according to guidelines that for said effect

be

issued.

Represent Tax Administration Service and its administrative units in all classes of

investigations and administrative procedures processed by National Human Rights Commission,

as well as exercise negotiations, exceptions and defenses of which they are holders in said

procedures.

Declare, at request of party, prescription of tax credits and extinction of powers of

authority to determine omitted contributions and their accessories and to impose fines in relation with

taxes, duties, improvement contributions and their accessories of federal character.

Represent Tax Administration Service in commercial, civil lawsuits and in others in which said

decentralized administrative body is part or in which this has legal interest; formulate

demands and corresponding answers and withdraw from same; settle or submit in these lawsuits,

as well as represent Tax Administration Service in procedures in which must appear;

file appeals to which has right and act in all instances of lawsuit, procedure or

appeal in question and in amparo lawsuit that promote individuals against resolutions

dictated in those.

File reports, complaints, declarations that Federal Treasury has suffered or could suffer

prejudice, for facts or omissions that may constitute tax crimes, with exception of crimes of

tax fraud and their equivalents; report or complain in those facts or omissions that may

constitute crimes of those contemplated in Federal Penal Code and other legal ordinances, when

said actions do not correspond to competence of another administrative unit of Ministry of Finance

and Public Credit and, regarding facts or omissions that may constitute crimes in which Tax

Administration Service results affected or those of which has knowledge or interest, as well as

contribute in previous assumptions with agent of Public Ministry of Federation competent and

designate legal advisors in criminal procedure.

Require, regarding facts in which could complain, report, file declaration that has

suffered or could suffer prejudice, in matters to which refers previous paragraph, to taxpayers,

importers, exporters, joint responsible or thirds with them related, public accountants

registered that have formulated opinions or declarations for tax effects and to any person

related with said facts, so that exhibit and provide accounting, declarations, notices, data,

other documents, instruments and reports and, in case of accountants, so that exhibit their work

papers, in order to gather necessary evidence to formulate any of requirements of

proceedability to which refers Federal Fiscal Code, to act criminally for probable

commission of tax crimes provided for in same, as well as regarding other crimes established in

other applicable legal provisions.

Enter into reparatory agreements, pronounce regarding conditional suspension of process, grant

pardon to accused in any stage of criminal process and request dismissal of cause, in terms

of the applicable legal provisions, provided that they are matters within their competence, and the repair of damage and prejudice has been covered, including updates and surcharges determined by the competent fiscal authorities or, where applicable, the affected interest has been satisfied.

Request the General Administration of Collection to publish, through the Internet page of the Tax Administration Service, the name or business name or corporate name and the federal taxpayer registry key, of those subjects that fall under any of the assumptions established in article 69 of the Federal Fiscal Code.

Order payment to the Administration and Disposal of Assets Service, either in money or in goods equivalent to the value of the goods seized by customs authorities or deposited in fiscal premises and under the custody of said authorities, which transferred or not to the Administration and Disposal of Assets Service, cannot be delivered, due to impossibility of their return.

Participate in the celebration of Alternative Mechanisms for Resolution of Controversies in Criminal Matters, in accordance with the National Law of Alternative Mechanisms for Resolution of Controversies in Criminal Matters, provided that they are matters within their competence, and the repair of damage and prejudice has been covered, including updates and surcharges determined by the competent fiscal authorities or, where applicable, the affected interest has been satisfied.

Oppose the authorization of the Abbreviated Procedure, when it is accredited that the repair of damage is not duly guaranteed.

Resolve requests for authorization to receive donations deductible from income tax, as well as revoke, not renew or announce the loss of validity of said authorizations.

Verify compliance with the obligations of legal entities and trusts authorized to receive donations deductible from income tax, regarding the information they must provide to guarantee the transparency, use and destination of donations received.

Require taxpayers, joint and several liable parties or third parties related to them, the documentation, data and reports that are necessary for the exercise of their attributes, when those have presented some request or clarification letter before the authority and have not attached all the documentation and information that supports the facts or circumstances manifested by the promoter.

Conduct reviews of public accountants registered with the fiscal authority who have issued opinions for fiscal purposes and, where applicable, require them to exhibit and provide accounting, declarations, notices, data, other documents and reports; cite them to exhibit their working papers; issue letters of irregularities or conclusion of the review of the opinion, as well as communicate to registered public accountants the substitution of the authority that continues with the procedure instituted for these purposes.

Make known to taxpayers, joint and several liable parties and other obligors, the facts or omissions attributable to them, known due to the exercise of their verification powers and the origin verifications practiced and record said facts and omissions in the letter of observations or in the last partial record that is drawn up; inform the taxpayer, their legal representative and, in the case of legal entities, also their governing bodies, of the facts or omissions that are becoming known in the development of the corresponding procedure in terms of the Federal Fiscal Code and its Regulation.

Leave without effect the orders for domiciliary visits, the requests for information that are formulated to taxpayers, electronic reviews, as well as the review of working papers that is made to registered public accountants.

Continue with the practice of verification acts that have been initiated or continued by other fiscal authorities.

Carry out electronic reviews to taxpayers, joint and several liable parties or third parties related to them.

Sign the conclusive agreements referred to in the Federal Fiscal Code.

Order and practice the precautionary seizure or securing in cases where laws indicate it, as well as lift it and, where applicable, make the goods available to interested parties.

Apply the surcharge rate that corresponds during the exercise of their verification powers and until before the determinative liquidation of the tax credit is issued, in terms of the Federal Fiscal Code, as well as reduce the fines that correspond according to the applicable legal provisions.

Determine the taxes and their federal character accessories that result in charge of taxpayers, joint and several liable parties and other obligors, as well as rights, improvement contributions, benefits and their accessories that derive from the exercise of the attributes referred to in this article.

Determine joint and several liability regarding tax credits in the exercise of the attributes referred to in this article, in accordance with the applicable legal provisions.

Request from taxpayers, joint and several liable parties or third parties, data, reports or documents, to plan and program verification acts.

Review that the opinions formulated by registered public accountants on the financial statements of taxpayers or regarding stock sale operations or any other type of opinion that has repercussion for fiscal purposes, meet the requirements established in fiscal provisions and comply with those relative to taxes, social security contributions, rights, improvement contributions, benefits, fiscal stimuli, franchises and federal accessories, as well as notify taxpayers when the authority has initiated the exercise of verification powers with a third party related to them.

Communicate to registered public accountants the irregularities of which the authority has knowledge due to the review of the opinions they formulate for fiscal purposes or those derived from non-compliance with fiscal provisions by said accountants, as well as suspend or cancel registration in the corresponding register and exhort or admonish said public accountants.

Verify the compensated balance in favor; determine and liquidate the amounts compensated unduly, including updates and accessories that may arise, as well as carry out the ex officio compensation of amounts in favor of taxpayers.

Inform the competent authority, the quantification of the prejudice suffered by the Federal Treasury due to those facts that could constitute fiscal crimes, as well as provide said authority, in its capacity as assistant to the Public Prosecutor's Office, technical and accounting support in criminal processes that derive from said actions.

Reduce, in terms of the applicable legal provisions, fines determined and imposed in the exercise of their attributes or those determined by taxpayers that are being subject of said attributes.

Order and practice domiciliary visits, audits, inspections, surveillance acts, verifications, origin verifications and other acts established by fiscal and customs provisions, to verify compliance with such provisions by taxpayers, joint and several liable parties and other obligors in matters of contributions, including those caused by the entry or exit from the national territory of goods and means of transport, benefits, fiscal stimuli, franchises and accessories of a federal nature, compensatory quotas, regulations and non-tariff restrictions, including Mexican official standards, and to verify in accordance with agreements, conventions or treaties in fiscal or customs matters of which Mexico is part, compliance with obligations in charge of taxpayers, importers, exporters, producers, joint and several liable parties and other obligors in matters of taxes, including in matters of origin; communicate to taxpayers the substitution of the authority that continues with the procedure instituted for the verification of tax obligations and replace said procedure in accordance with the Federal Fiscal Code.

Order and practice domiciliary visits, inspections, surveillance acts and verifications, require reports and carry out any other act established by fiscal and customs provisions regarding the matters referred to in this article and with the purpose of verifying compliance with the obligations of taxpayers, joint and several liable parties and other obligors, relative to intellectual and industrial property; detect, analyze and follow up on cases of printing, reproduction or commercialization of public and private documents, as well as the sale of fuels, without the authorization established by the applicable legal provisions, when they have repercussions on compliance with tax or customs obligations of taxpayers, joint and several liable parties and other obligors, as well as analyze and follow up on complaints presented to them.

Obtain the information, documentation or evidence necessary for the competent authorities to formulate to the Public Prosecutor's Office the complaint, querella or declaration that the Federal Treasury has suffered or may suffer prejudice, as well as exchange information with other fiscal authorities.

Inform the Financial Intelligence Unit of the Ministry of Finance and Public Credit, of the matters of which it has knowledge due to the exercise of its verification and supervision powers, that are or could be related to the crimes referred to in the Federal Penal Code regarding the attributes of said Financial Intelligence Unit.

Order and practice domiciliary visits to taxpayers, in order to verify compliance with tax obligations related to the issuance of digital tax receipts via Internet, as well as request the exhibition of receipts that support the legal possession or ownership of the goods they sell.

Require, in terms of article 41, section I of the Federal Fiscal Code, the presentation of declarations, notices and other documents, when obligors do not do so in the indicated periods regarding the matters referred to in the cited article and make effective a quantity, according to that provided in section II of said article, when expired the period to attend the third requirement this is not solved.

Carry out, in the exercise of their powers, all acts and procedures established in article 5º.-A of the Federal Fiscal Code.

Carry out all acts and procedures established in article 69-B of the Federal Fiscal Code.

Send communications to taxpayers to promote compliance with their tax obligations and to inform about detected inconsistencies or atypical behaviors, in terms of that established in the Federal Fiscal Code.

Request or order, as corresponds, to the National Banking and Securities Commission, to the National Commission of Insurance and Bonds or to the National Commission of the Retirement Savings System, as proceeds, or well, to the financial entities and cooperative societies of savings and loan that correspond; that execute seizures or precautionary embargoes of the goods referred to in articles 40-A, section III, subsection a) and 145, second paragraph, section III, subsection f) of the Federal Fiscal Code, in accordance with the applicable legal provisions and request the lifting of the same.

Cancel, revoke or leave without effect digital seal certificates, as well as restrict the use of the advanced electronic signature certificate or any other mechanism permitted in the applicable legal provisions, and resolve clarifications or requests presented by taxpayers to remedy or disprove detected irregularities, in the exercise of the attributes conferred by article 17-H of the Federal Fiscal Code.

Temporarily restrict the use of the digital seal certificate for the issuance of digital tax receipts via Internet, in terms of article 17-H Bis of the Federal Fiscal Code, carry out, in the scope of their competence, all acts and procedures established in the cited article 17-H Bis of the Federal Fiscal Code; leave without effect digital seal certificates, in terms of article 17-H Bis, last paragraph of the Federal Fiscal Code, as well as restrict the use of the e.firma electronic certificate or any other mechanism permitted in the applicable legal provisions for the issuance of digital tax receipts via Internet.

Carry out all acts and procedures established in article 23, from the sixth to the eighteenth paragraph of the Federal Fiscal Code.

Monitor and verify compliance with tax obligations related to the issuance and delivery of digital tax receipts via Internet, when fiscal provisions establish it, and that said receipts comply with the requirements established in the Federal Fiscal Code, in its Regulation or in the rules of a general nature that for this effect issues the Tax Administration Service.

Integrate and participate in the collegiate body established in article 5°.-A of the Federal Fiscal Code.

1.7.1 Legal Deconcentrated Administrations

Objective

Apply the guidelines, operational programs, criteria and regulatory guidelines established by the General Legal Administration, for the timely application and correct interpretation of fiscal and customs legislation, strengthening the acts and procedures that are within their competence, grant the authorizations that correspond, as well as represent the Ministry of Finance and Public Credit and the Tax Administration Service before jurisdictional tribunals and/or competent authorities, performing an adequate defense of the fiscal interest, regarding the acts and resolutions issued by it or by the administrative units of the Tax Administration Service, that have been challenged.

Functions

Guide taxpayers regarding individual and concrete matters relative to the administrative procedures they carry out before the administrative units of the Tax Administration Service, without interfering in the functions of the same, nor constituting judicial or administrative instance.

Guide and legally assist public servants assigned to the Tax Administration Service, in matters that derive from acts or activities carried out in the exercise of their attributes, in accordance with the guidelines that for this effect issues.

Resolve consultations formulated by interested parties in real and concrete situations on the application of fiscal and foreign trade provisions.

Resolve authorization requests provided for in fiscal provisions, that are not competence of other administrative units of the Tax Administration Service, as well as revoke them, not renew them or leave them without effect.

Represent the Tax Administration Service and its administrative units, in all kinds of investigations and administrative procedures processed by the Taxpayer Defense Attorney's Office, as well as exercise negotiations, exceptions and defenses of which they are holders in said procedures, without prejudice to complaints and reports of facts channeled to the General Administration of Evaluation and to the Internal Control Body in said deconcentrated administrative body or that must be attended by other administrative units according to their competence.

Collect, for statistical purposes, information relative to complaints and claims filed before the Taxpayer Defense Attorney's Office processed by taxpayers presumably affected by acts of the administrative units of the Tax Administration Service.

Resolve revocation appeals made valid against acts or resolutions of the same or of any administrative unit of the Tax Administration Service that does not have expressly conferred this attribute, as well as those corresponding to federal fiscal authorities of the federal entities in compliance with fiscal coordination agreements and, where applicable, the complaint resource provided for in the Fiscal Coordination Law.

Represent the Secretary of Finance and Public Credit, the Governing Board, the Head of the Tax Administration Service and the administrative units of said deconcentrated administrative body, in all kinds of trials before the Federal Court of Administrative and Tax Justice, against resolutions or acts of these or of the fiscal authorities of the federal entities that derive from the application of federal fiscal laws in compliance with fiscal coordination agreements, as well as to exercise the actions, exceptions and defenses that correspond to the authorities indicated in trials before said Court.

File with the representation of the Secretary of Finance and Public Credit, of the Governing Board, of the Head of the Tax Administration Service and of the administrative units of said deconcentrated administrative body, the review appeal against sentences and resolutions that end the trial, dictated by the Chambers of the Federal Court of Administrative and Tax Justice, regarding trials of their competence, and the adhesive amparo, as well as appear and argue in amparo trials filed by individuals against definitive sentences and resolutions dictated by the Federal Court of Administrative and Tax Justice.

Represent the Governing Board, the Head of the Tax Administration Service and the administrative units of said deconcentrated administrative body in indirect amparo trials, in which they are indicated as responsible authorities or when they have the character of interested third party, file the appeals that proceed in representation of these, as well as intervene with the powers of delegate in hearings, render evidence, formulate arguments and promote incidents provided for in the Amparo Law, Regulatory of articles 103 and 107 of the Political Constitution of the United Mexican States.

Settle and submit in fiscal trials, as well as refrain from filing appeals in said trials, including the review against sentences or resolutions dictated by the Federal Court of Administrative and Tax Justice.

Designate public servants that have the character of delegates or representatives in trials of their competence, as well as indicate domicile to hear and receive notifications issued by jurisdictional bodies in said trials.

Request administrative units to leave without effect their own resolutions in terms of the Federal Law of Administrative Contentious Procedure, in accordance with the guidelines that for such effect are issued.

Represent the Tax Administration Service and its administrative units in all kinds of investigations and administrative procedures processed by the National Human Rights Commission, as well as exercise negotiations, exceptions and defenses of which they are holders in said procedures.

Declare, at the request of a party, the prescription of tax credits and the extinction of the powers of the authority to determine omitted contributions and their accessories and to impose fines in relation to taxes, rights, improvement contributions and their accessories of a federal nature.

Represent the Tax Administration Service in commercial, civil and other trials in which said deconcentrated administrative body is part or in which it has legal interest; formulate the corresponding demands and answers and dismiss them; settle or submit in these trials, as well as represent the Tax Administration Service in procedures in which it must appear; file appeals to which it has right and act in all instances of the trial, procedure or appeal in question and in the amparo trial promoted by individuals against resolutions dictated in those.

Formulate complaints, querellas, declarations that the Federal Treasury has suffered or could suffer prejudice, due to facts or omissions that could constitute fiscal crimes, with exception of crimes of tax fraud and their equivalents; report or file querella in those facts or omissions that could constitute crimes of those contemplated in the Federal Penal Code and other legal ordinances, when said actions do not correspond to the competence of another administrative unit of the Ministry of Finance and Public Credit and, dealing with facts or omissions that could constitute crimes in which the Tax Administration Service results affected or those of which it has knowledge or interest, as well as assist in the previous assumptions with the agent of the Public Prosecutor's Office of the Federation competent and designate legal advisors in the criminal procedure.

Require, regarding the facts in which it could file querella, report, formulate declaration that prejudice has been suffered or could be suffered, in matters referred to in the previous paragraph, to taxpayers, importers, exporters, joint and several liable parties or third parties related to them, registered public accountants who have formulated opinions or declarations for fiscal purposes and to any person related to said facts, to exhibit and provide accounting, declarations, notices, data, other documents, instruments and reports and, in the case of accountants, to exhibit their working papers, in order to obtain the necessary evidence to formulate any of the procedural requirements referred to in the Federal Fiscal Code, to act criminally for the probable commission of fiscal crimes provided for in the same, as well as regarding other crimes established in the rest of applicable legal provisions.

Order payment to the Administration and Disposal of Assets Service, either in money or in goods equivalent to the value of the goods seized by customs authorities or deposited in the

customs enclosures and under the custody of said authorities, which transferred or not to the Administration and Disposal of Assets Service, cannot be delivered, due to impossibility for their return.

Analyze ex officio or upon request of the administrative unit of the Tax Administration Service,

that the administrative acts addressed individually to taxpayers, issued by the decentralized administrations of the other administrative units of the Tax Administration Service, comply with the referred formalities, in order to avoid defects in said acts and administrative procedures.

Participate in the celebration of Alternative Mechanisms for Resolution of Controversies in Criminal Matters,

in accordance with the National Law of Alternative Mechanisms for Resolution of Controversies in Criminal Matters, provided that matters of their competence are involved, and the repair of damage and prejudice has been covered, including the update and surcharges determined by the competent fiscal authorities or, in their case, the affected interest has been satisfied.

Oppose the authorization of the Abbreviated Procedure, when it is accredited that the repair of damage is not duly guaranteed.

Celebrate reparatory agreements, pronounce regarding the conditional suspension of the process, grant pardon to the accused at any stage of the criminal process and request the dismissal of the case, in terms of the applicable legal provisions, provided that matters of their competence are involved, and the repair of damage and prejudice has been covered, including the update and surcharges determined by the competent fiscal authorities or, in their case, the affected interest has been satisfied.

1.7.1.1 Decentralized Legal Subadministrations

Objective

Contribute to the compliance with the goals of the Decentralized Legal Administration to which they are assigned, through the timely application and correct interpretation of fiscal and customs legislation, in order to strengthen the acts and procedures of their competence; grant the corresponding authorizations, as well as represent the Secretariat of Finance and Public Credit and the Tax Administration Service before jurisdictional tribunals and/or competent authorities, regarding the acts and resolutions issued by the General Legal Administration or by any of the administrative units of the Tax Administration Service, that have been challenged.

Functions

Guide taxpayers regarding individual and concrete matters related to the administrative procedures they carry out before the administrative units of the Tax Administration Service, without interfering in the functions of the same, nor constituting a judicial or administrative instance.

Resolve the consultations formulated by interested parties in real and concrete situations on the application of fiscal and foreign trade provisions.

Resolve the authorization requests provided for in the fiscal provisions, that are not the competence of other administrative units of the Tax Administration Service, as well as revoke them, not renew them or leave them without effects.

Represent the Tax Administration Service and its administrative units, in all kinds of investigations and administrative procedures processed by the Prosecutor's Office for the Defense of the Taxpayer, as well as exercise the negotiations, exceptions and defenses of which they are holders in said procedures, without prejudice to the complaints and reports of facts channeled to the General Administration of Evaluation and to the Internal Control Body in said decentralized administrative body or that must be attended by other administrative units according to their competence.

Collect, for statistical purposes, the information relative to the complaints and claims filed before the Prosecutor's Office for the Defense of the Taxpayer processed by taxpayers presumably affected by acts of the administrative units of the Tax Administration Service.

Resolve the revocation appeals made valid against acts or resolutions of the same or of any administrative unit of the Tax Administration Service that does not have expressly conferred this attribution, as well as those corresponding to the federal fiscal authorities of the federal entities in compliance with the fiscal coordination agreements and, in their case, the non-conformity appeal provided for in the Fiscal Coordination Law.

Represent the Secretary of Finance and Public Credit, the Board of Governors, the Head of the Tax Administration Service and the administrative units of said decentralized administrative body, in all kinds of lawsuits before the Federal Court of Fiscal and Administrative Justice, against resolutions or acts of these or of the fiscal authorities of the federal entities that derive from the application of the federal fiscal laws in compliance with the fiscal coordination agreements, as well as to exercise the actions, exceptions and defenses that correspond to the authorities indicated in the lawsuits before said Tribunal.

File with the representation of the Secretary of Finance and Public Credit, of the Board of Governors, of the Head of the Tax Administration Service and of the administrative units of said decentralized administrative body, the review appeal against the sentences and resolutions that end the lawsuit, dictated by the Chambers of the Federal Court of Fiscal and Administrative Justice, regarding the lawsuits of their competence, and the adhesive amparo, as well as appear and argue in the amparo lawsuits that individuals file against the definitive sentences and resolutions dictated by the Federal Court of Fiscal and Administrative Justice.

Represent the Board of Governors, the Head of the Tax Administration Service and the administrative units of said decentralized administrative body in indirect amparo lawsuits, in which they are indicated as responsible authorities or when they have the character of interested third party, file the appeals that proceed in representation of these, as well as intervene with the powers of delegate in the hearings, render evidence, formulate arguments and promote the incidents provided for in the Amparo Law, Regulatory of Articles 103 and 107 of the Political Constitution of the United Mexican States.

Settle and acquiesce in fiscal lawsuits, as well as abstain from filing appeals in said lawsuits, including the review against sentences or resolutions dictated by the Federal Court of Fiscal and Administrative Justice.

Designate the public servants who have the character of delegates or representatives in the lawsuits of their competence, as well as indicate domicile to hear and receive notifications issued by the jurisdictional bodies in said lawsuits.

Represent the Tax Administration Service and its administrative units in all kinds of investigations and administrative procedures processed by the National Commission of Human Rights, as well as exercise the negotiations, exceptions and defenses of which they are holders in said procedures.

Declare, upon request of party, the statute of limitations on tax credits and the extinction of the powers of the authority to determine the omitted contributions and their accessories and to impose fines in relation to taxes, duties, improvement contributions and their accessories of a federal character.

Represent the Tax Administration Service in commercial, civil and other lawsuits in which said decentralized administrative body is part or in which it has legal interest; formulate the corresponding complaints and answers and dismiss them; settle or acquiesce in these lawsuits, as well as represent the Tax Administration Service in the procedures in which it must appear; file the appeals to which it has the right and act in all instances of the lawsuit, procedure or appeal in question and in the amparo lawsuit that individuals promote against the resolutions dictated in those.

Formulate the reports, complaints, declarations that the Federal Treasury has suffered or could suffer prejudice, due to acts or omissions that may constitute fiscal crimes, with the exception of tax fraud crimes and their equivalents; report or complain in those acts or omissions that may constitute crimes of those contemplated in the Federal Penal Code and other legal ordinances, when said actions do not correspond to the competence of another administrative unit of the Secretariat of Finance and Public Credit and, dealing with acts or omissions that may constitute crimes in which the Tax Administration Service results affected or those of which it has knowledge or interest, as well as cooperate in the previous assumptions with the competent Public Prosecutor of the Federation and designate legal advisors in the criminal procedure.

Require, regarding the facts in which it could complain, report, formulate declaration that prejudice has been or could be suffered, in matters referred to in the previous paragraph, to the taxpayers, importers, exporters, jointly liable parties or third parties related to them, registered public accountants who have formulated opinions or declarations for fiscal purposes and to any person related to said facts, so that they exhibit and provide the accounting, declarations, notices, data, other documents, instruments and reports and, in the case of accountants, so that they exhibit their work papers, in order to obtain the necessary evidence to formulate any of the procedural requirements referred to in the Federal Fiscal Code, to act criminally for the probable commission of fiscal crimes provided for therein, as well as regarding other crimes established in the other applicable legal provisions.

Order payment to the Administration and Disposal of Assets Service, either in money or in equivalent goods of the value of the goods seized by customs authorities or deposited in customs enclosures and under the custody of said authorities, which transferred or not to the Administration and Disposal of Assets Service, cannot be delivered, due to impossibility for their return.

1.8 General Administration of Planning

Objective

Contribute to increasing collection efficiency, to detect timely and reduce tax evasion and avoidance, and to combat corruption, through the follow-up of the institutional strategy and the measurement of its objectives through indicators or goals; of the registration of federal income collection operations for their integration to governmental accounting; of the planning, analysis and evaluation of the projects of the Tax Administration Service portfolio; of the promotion of collaboration schemes and information exchange between national and international institutions, participating in their design and formalization through the agreements and instruments suitable for this; of the integration and delivery to the competent authorities of the information necessary for the evaluation and design of fiscal and customs policy; of the realization of statistical analysis and diagnostics in fiscal matters; of the coordination of the annual elaboration of studies on tax evasion; of the integration and dissemination of the results of collection and institutional management, and of the design, development and instrumentation of risk models that cooperate in the identification of unlawful or atypical conduct.

Functions

Coordinate the formulation and implementation of actions related to the strategic planning of the Tax Administration Service.

Integrate and propose to the Head of the Tax Administration Service, the strategic plan, the specific plans and the indicators and goals, as well as follow up on them.

Coordinate actions so that the general administrations align their plans and work programs to the strategic plan of the Tax Administration Service.

Develop, in coordination with the General Administration of Evaluation, measurement schemes of the efficiency and productivity of the processes applied by the Tax Administration Service.

Request and collect the statistical data necessary to analyze the impact that the activities developed by the administrative units of the Tax Administration Service represent on federal income.

Analyze, jointly with the administrative units of the Tax Administration Service and in coordination with the General Administration of Evaluation, the proposals for modification to the processes, structures, services and other activities of the same, as well as their impact and alignment to the strategic plan of the Tax Administration Service.

Promote the integration of information, to follow up on the indicators or goals of the administrative units of the Tax Administration Service.

Provide the Secretariat of Finance and Public Credit the result of the federal income collection operations for their integration to accounting, in accordance with the General Law of Governmental Accounting.

Set the deadlines for the federal reporting entities for the rendering of the verified monthly account.

Verify that the different federal reporting entities correctly apply the accounting accounts and computation keys that make up the Federal Income Accounting System, in terms of the General Law of Governmental Accounting.

Watch over the application of the federal income accounting systems, in coordination with the administrative units of the Secretariat of Finance and Public Credit.

Establish the guidelines and methodologies necessary for the planning, analysis, evaluation, coordination, control and follow-up of the projects registered in the portfolio of projects of the Tax Administration Service.

Coordinate the plans, programs and strategic projects that are required to promote the compliance with the objectives of the Tax Administration Service.

Promote schemes of joint participation and of information and experiences exchange between institutions, national and international, to foster continuous improvement in the Tax Administration Service, and carry out the activities for the adoption of best practices.

Maintain the follow-up of the sessions and agreements celebrated in the meetings of the committees, work tables, commissions or work groups in which the Head of the Tax Administration Service or the general administrators participate, as well as of the meetings that are entrusted to them.

Participate, in coordination with the General Legal Administration and the General Administration of Large Taxpayers, in the process of elaboration of information exchange agreements that the Tax Administration Service celebrates with national and international public or private organisms to implement the actions proposed by said organisms, in the ambit of the competence of this decentralized administrative body.

Issue guidelines to regulate the institutional relations of the administrative units of the Tax Administration Service with foreign states and international organisms, and coordinate the instrumentation of collaboration schemes, including the exchange of tax information and the interinstitutional agreements between competent authorities and before the administrative units of the Secretariat of Foreign Affairs and said foreign states and international organisms.

Coordinate jointly with the General Administration of Large Taxpayers, to the administrative units of the Tax Administration Service in the information exchange with national and international entities in fiscal matters; in the establishment of actions against the erosion of the tax base and profit shifting, as well as in the follow-up and promotion of compliance with agreements and commitments acquired by this decentralized administrative body with the mentioned entities, inclusive those for the compliance of the Hydrocarbons Revenue Law, its Regulation and other applicable legal provisions.

Coordinate the formulation and implementation of actions related to the annual continuous improvement program of the Tax Administration Service.

Coordinate the realization of studies on tax evasion, in terms of the Tax Administration Service Law, as well as those required for the development of the activities entrusted to said decentralized administrative body.

Require to the administrative units of the Tax Administration Service, as well as concentrate and remit to the Secretariat of Finance and Public Credit, the information and statistical data necessary so that the Federal Executive provides the Congress of the Union the monthly and quarterly reports on the evolution of collection and the annual budget of fiscal expenses referred to in the Tax Administration Service Law.

Carry out the necessary actions to provide the competent authorities of the Secretariat of Finance and Public Credit the information for the evaluation and design of fiscal and customs policy, as well as for the elaboration of the reports that the own Secretariat is obligated to present.

Propose to the General Legal Administration modifications to the fiscal and customs legislation, as well as the emission or modification of provisions of a general character and normative criteria, in function of the vision and strategic objectives of the Tax Administration Service.

Establish guidelines for the analysis, design, development, instrumentation, control, follow-up, update and use of risk models in the Tax Administration Service.

Elaborate, jointly with the administrative units of the Tax Administration Service, the information integration models and coordinate their implementation.

Establish guidelines for the analysis, design, development, instrumentation, control, follow-up, update and use of the information integration models of the Tax Administration Service.

Determine, in coordination with the General Administrations of Communications and Information Technologies and of Evaluation, the priority of the realization, improvement and maintenance of solutions, systems and applications in matters of communications and information technologies of the Tax Administration Service.

Analyze, formulate and distribute the statistical information of the activities performed by the Tax Administration Service and perform the analysis and statistical diagnostics in fiscal matters.

Issue opinion, upon request of the General Administration of Collection, regarding the official forms of notices, customs declarations, declarations, manifestations and other documents required by the fiscal and customs provisions, as well as on the integration, consistency and update of the information that is used for the electronic processing of data.

Require to the administrative units of the Tax Administration Service information regarding their systems or databases, as well as extract directly and administer the information contained in the systems or databases of this decentralized administrative body.

Participate with the General Administration of Taxpayer Services, in the design of a fiscal geographic framework that allows georeferencing any type of information, as well as in the update of the fiscal geographic information system and of said geographic framework.

Analyze the behavior of the various fiscal regimes or sectors that make up the national economy, with the purpose of cooperating in the identification of unlawful or atypical conduct, and propose to the administrative units of the Tax Administration Service strategies and alternatives tending to combat said conduct.

1.9 General Administration of Resources and Services

Objective

Promote the institutional evolution towards a culture of honesty, productivity and quality in the service oriented to better results, through the professionalization and development of human talent, as well as obtain and administer with effectiveness and transparency the human, material and financial resources for the achievement of the objectives of the Tax Administration Service.

Functions

Provide the necessary administrative support in matters of human, material and financial resources, general services, training, social activities and the other services that have said character, necessary for the dispatch of the matters of the Tax Administration Service.

Design, develop, review, update and apply the internal provisions in matters of human, financial and material resources, inclusive regarding the resources of the public trusts in which the Tax Administration Service is part, as well as in matters of institutional security.

Propose the draft annual budget of the Tax Administration Service, based on the budget and programs drafts presented by the administrative units of the Tax Administration Service; authorize, exercise, reimburse, pay, account and watch over the exercise of the budget assigned to said decentralized administrative body, inclusive propose the annual work programs of the public trusts in which this is part; manage the withdrawal of resources that present the referred administrative units and the investment requests before the trustee and process the renewal, modification and the budgetary procedures before the competent instance.

Apply the accounting norms and on rendering of verified account of the budgetary, financial and accounting movements of the Tax Administration Service.

Adopt and implement, in accordance with the provisions issued by the competent instances, the norms and procedures for the operation of the accounting system, of the budget, assets, liabilities, income and expenses of the Tax Administration Service, inclusive regarding the application of the resources of the public trusts in which said decentralized administrative body is part, and remit to the Head of the Tax Administration Service and to the Secretariat of Finance and Public Credit the corresponding financial reports of this decentralized administrative body.

Analyze and verify the information submitted by the administrative units of the Tax Administration Service, using the formats of the integral information system and, where applicable, validate their consistency with the respective current regulations.

Advise the administrative units of the Tax Administration Service and implement the actions to be developed in matters related to public trusts in which said decentralized administrative body is part, as well as, where applicable, verify compliance with the agreements issued by their governing bodies and propose the actions to be developed that imply the application of the resources of said trusts and, once said actions are approved, participate in the application of the same.

Investigate and analyze national and international administrative practices tending to strengthen the development of human resources of the Tax Administration Service; design, organize and implement training programs for public servants that contribute to the adequate performance of their functions and to their promotion and ascent, as well as elaborate and apply the policies, norms and scholarship programs for said servants, and sign contracts with the scholars.

Develop programs that allow evaluating and improving the organizational culture, and promote the values and principles of the Tax Administration Service.

Review and update the provisions and procedures of the subsystems that make up the professionalization and labor competence certification systems of the personnel assigned to the Tax Administration Service.

Interview and apply the tests required to candidates for public servants of the Tax Administration Service, as well as verify their academic and labor background according to the provisions established for such effects.

Sign the appointment of the public servants of the Tax Administration Service.

Validate the information contained in the appointment of the personnel of the Tax Administration Service, change their assignment from one General Administration to another and exercise the other actions provided for in the labor regulations and the General Working Conditions.

Propose and execute the labor policy of the trusted employees of the Tax Administration Service; conduct union relations and participate in the establishment, modification and review of the General Working Conditions, as well as monitor their compliance and dissemination among the base personnel.

Grant to the personnel, in coordination with the other administrative units of the Tax Administration Service, the stimuli, rewards and benefits established by the law of the matter, the licenses and benefits provided for by the applicable provisions, as well as impose and revoke sanctions for non-compliance with their obligations in labor matters.

Propose to the Head of the Tax Administration Service, for approval of the Board of Governance, the salary table and the benefits scheme applicable to the personnel, as well as, where applicable, process their authorization and registration before the corresponding authorities.

Propose to the Head of the Tax Administration Service the designation of representatives before the Joint Tenure Commission, as well as keep the tenure updated and disseminate it among the workers.

Carry out the periodic diagnosis of the organizational climate and develop strategies for its optimization, as well as for the sensitization and motivation of the personnel and the reinforcement of a labor culture oriented to efficiency, productivity and quality.

Promote and apply the social service programs for interns.

Issue and sign the official identification credentials of the personnel of the Tax Administration Service, as well as validate the identification badge formats issued by the general administrators of the Tax Administration Service.

Issue guidelines for the formulation of the organization manuals, general and specific, of procedures and of public services of the administrative units of the Tax Administration Service.

Regulate, operate and disseminate the systems, processes and procedures in matters of personnel administration and training, which must be observed by the administrative units of the Tax Administration Service, as well as supervise and evaluate the results of the same.

Define the processes, programs and actions in matters of organization and administrative modernization of the Tax Administration Service and ensure their link with the guidelines and policies of the Career Fiscal Service.

Convene the members of the Career Fiscal Service Commission to the sessions that are required, in terms of the Statute of the Career Fiscal Service, as well as formulate and submit for the approval of said Commission the proposals relative to the Career Fiscal Service taking the measures so that the agreements of the same are complied with.

Propose to the Head of the Tax Administration Service, for approval of the Board of Governance the update of the Statute of the Career Fiscal Service, as well as follow up on its operation and evaluate its functioning.

Provide the information requested by the competent authorities, regarding the processes related to the Career Fiscal Service.

Issue the agreements to formalize the termination of the labor relationship in cases of total and permanent invalidity or incapacity and manage before the Institute of Security and Social Services for State Workers the corresponding opinions.

Remove and cease, according to the applicable legal provisions, the personnel of the Tax Administration Service.

Comply with the awards that are issued regarding the matters referred to in article 40 of the Internal Regulations of the Tax Administration Service.

Establish guidelines, directives, norms and legal criteria for the celebration of contracts, agreements and other acts related to the matters of their competence, including the operating rules and those related to the application of the resources of the public trusts in which the Tax Administration Service is part; sign, modify, revoke, suspend, terminate early and administratively rescind on behalf of the Tax Administration Service, the agreements and contracts that the same celebrates, that are not the direct responsibility of another administrative unit of said decentralized administrative body according to the applicable legal provisions and from whose execution patrimonial obligations arise chargeable to the same, as well as of the other documents that imply acts of administration, even those relative to the celebration of raffles, draws or lotteries whose object is to incentivize voluntary compliance with tax provisions, support the collection, auditing and foreign trade functions; carry out the acquisition and leasing processes of goods and services, as well as those of public works and services related to the same; supervise the provision of services that it contracts and the adequate conservation of the movable and immovable property that under any title it has in its possession; carry out the necessary actions for the legal and administrative regularization of the immovable property, as well as apply the norms for the administration and write-off of movable property of the dependencies of the Federal Public Administration.

Provide and administer, directly or through specialized third parties that it contracts for such effect, the immovable property necessary for the storage and preservation of the movable property that are delivered by the administrative units of the Tax Administration Service in relation to the administrative procedures that said administrative units carry out, including abandonment, as well as carry out the care and protection of the same.

Determine the procedures and criteria for the control, identification, reception, storage, custody, maneuver, transfer, delivery, transfer and destination of the foreign trade merchandise that have passed to the ownership of the Federal Treasury and of which it can be legally disposed, of the goods that are delivered in relation to the administrative procedures in matters of federal contributions, including those abandoned, as well as of the works accepted as payment in kind that must be applied by the administrative units of the Tax Administration Service.

Receive, process and resolve on the payment in kind according to the applicable legal provisions.

Custody and preserve the works accepted as payment in kind.

Propose, for superior approval, the selection of the works accepted as payment in kind that will be destined to the federative entities and municipalities by the competent authority.

Propose to the Head of the Tax Administration Service the internal civil protection program and carry out the permanent communication and coordination with the National Civil Protection System.

Propose and apply the security provisions and procedures for the entry, permanence and exit of persons and goods from the properties occupied by the Tax Administration Service, as well as adopt the necessary measures to avoid informal commerce within said facilities.

Adopt the necessary measures to safeguard the movable and immovable property occupied by the Tax Administration Service, as well as to safeguard the physical integrity of the persons found within the facilities; coordinate the attention of emergencies in said properties.

Advise the administrative units of the Tax Administration Service in labor matters relative to their personnel, even in the practice and drawing up of certificates and administrative acts in this matter, as well as know of the non-compliance of the labor obligations of the personnel of the Tax Administration Service for the exercise of their attributes.

Designate the public servants that are assigned to it to represent the Tax Administration Service in trials, controversies and matters that are not of a fiscal nature and that are not the competence of another administrative unit, as well as revoke said designation.

Represent the Secretary of Finance and Public Credit and the Head of the Tax Administration Service before the Federal Conciliation and Arbitration Tribunal and other labor authorities, in the labor controversies and trials that arise with the personnel that provide their services to said decentralized administrative body; formulate the demands and answers; submit, compromise, refrain from exercising actions and withdraw from them; celebrate agreements, conciliate in labor trials and exercise said representation even regarding the actions relative to the execution of the awards, resolutions or sentences; interpose the resources that proceed and absolve positions; formulate the amparo demands that proceed against the awards, resolutions, sentences and agreements that are dictated in said trials; legally assist in labor matters the administrative units of the Tax Administration Service, as well as effect the payment of lost wages and other benefits of an economic nature determined in awards, sentences, resolutions and definitive agreements and in those other cases that correspond according to the law, including restitution in the enjoyment of rights.

Appear and represent the Tax Administration Service before the authorities of an administrative or judicial nature in the trials or procedures that are not of a fiscal nature and that do not correspond to another administrative unit in which said decentralized administrative body is part; exercise all kinds of actions, defenses and exceptions that correspond to the Tax Administration Service; monitor the continuity of the trials, procedures and respective diligences, as well as formulate the demands, answers and, in general, all the promotions that are required for the prosecution of the trials or resources interposed before said authorities and monitor the compliance of the corresponding resolutions.

Sign, on behalf of the Tax Administration Service, the reports that must be rendered before the judicial authority, as well as the resources, demands and promotions of term in judicial procedures that are not of a fiscal nature and that are not the competence of the General Legal Administration or of another administrative unit of the Tax Administration Service.

Appear before the Attorney General of the Republic and the attorney generals of justice of the federative entities, in the investigations related to the vehicles assigned to the Tax Administration Service, to formulate complaints of facts and querellas and, where applicable, grant pardon in the terms of the applicable provisions, when the damage caused has been fully repaired and to entire satisfaction, as well as receive the amount of the damages that are caused to the own vehicles and remove them from the places where they are deposited, in the scope of competence referred to in article 40 of the Internal Regulations of the Tax Administration Service.

Collaborate and coordinate with the other administrative units of the Tax Administration Service, the dependencies and entities of the Federal Public Administration and the authorities of the federative entities and municipalities, in relation to the security and control measures that must be carried out in the national territory in which it can exercise its attributes, as well as execute the control mechanisms, configuration and monitoring of security for the electronic services, systems and applications in matters of institutional security.

Provide security and protection services to the facilities, buildings and public servants both of the Ministry of Finance and Public Credit, as well as of the Tax Administration Service that by agreement determines the President of the Board of Governance of this decentralized administrative body, in the terms that are established in said agreement.

Process and request before the competent authorities the license for the carrying of firearms, as well as the permits that the personnel assigned to the Tax Administration Service require to carry said weapons in the exercise of the attributes that have been conferred.

1.10 General Administration of Communications and Information Technologies

Objective

Provide and administer the services in matters of communications and information technologies that facilitate the compliance with the tax obligations of the taxpayers and of the responsibilities of the Tax Administration Service, to potentiate the collection.

Functions

Define and establish the strategies in matters of communications and information technologies of the Tax Administration Service.

Formulate the strategic plan of information technologies and communications of the Tax Administration Service, as well as evaluate its impact, benefits, costs and development deadlines.

Analyze and rule on the technical, operative and market research viability, as well as formulate the financial evaluation proposal of the requirements of the Tax Administration Service regarding the contracting of services, acquisitions or leasing of goods in matters of communications and information technologies.

Implement, operate and evaluate, in coordination with the General Administration of Evaluation, the integral system of management and continuous improvement of the processes, functions and services in matters of communications and information technologies of the Tax Administration Service.

Plan, define and manage the programs, procedures and work methods in communications and information technologies of the Tax Administration Service, related to knowledge transfer and its integration to the development of the personnel of this administrative unit.

Plan, design, develop, define, agree and operate the communications and information technologies services; define the levels that these must have, as well as monitor the compliance of the policies, norms and of the standards to maintain the security, availability, continuity and institutional operation capacity of the administrative units of the Tax Administration Service, in attention to the guidelines that for such effects establish the General Administrations of Evaluation and of Planning.

Implement and supervise the maintenance of the technological infrastructure of the computer services of the Tax Administration Service, as well as the changes and the computer applications to the same.

Propose and implement the programs, plans and procedures of operation continuity and integrity of the services in matters of communications and information technologies of the Tax Administration Service.

Provide technical support to the users of the Tax Administration Service related to the communications and information technologies services.

Provide and administer the communications and information technologies services that support the functions and processes of the administrative units of the Tax Administration Service.

Propose the design of the requirements of technological solutions and participate in the development of the projects in matters of communications and information technologies of the Tax Administration Service, as well as coordinate with the administrative units of said decentralized administrative body, the management of the requirements that support their functions and processes.

Plan and direct the study of the proposals that are formulated in matters of communications, technologies and information security of the administrative units of the Tax Administration Service.

Establish processes that allow providing the required technological solutions of the Tax Administration Service, as well as verify, validate and execute acceptance and integration tests of the components or products necessary for its operation.

Define, design, administer and implement the technological reference framework, the technological architecture and the platform and infrastructure of communications and information technologies of the Tax Administration Service, as well as direct its redesign and evolution.

Establish norms, guidelines and methodologies to administer technological projects of the Tax Administration Service.

Design, develop, integrate, implement, provide and maintain the systems, equipment, networks, services and computer devices that allow controlling and supporting technological infrastructure operations of the Tax Administration Service.

Design, operate and administer the systems development processes of the Tax Administration Service.

Establish the information security architecture, as well as procedures, norms and standards for the conservation, integrity, reliability, confidentiality and availability of the data that are found in the systems of the Tax Administration Service.

Supervise the compliance of the norms, policies and standards for the handling, exchange, protection, communication, storage and elimination of the information contained in electronic media.

Carry out the verification of the compliance of technological obligations and information security in charge of the certification providers of digital tax receipts via Internet, and of any person authorized by the Tax Administration Service for the provision of services provided for in the tax provisions in technological matters, as well as enable third parties to carry out said verification.

Coordinate with the administrative units of the Tax Administration Service, the administration of the information in their electronic systems; elaborate and apply procedures, methodologies, metrics and statistics to extract, generate and transform data from said systems, as well as ensure their logical and physical content in the institutional repositories.

Assign to the public servants of the Tax Administration Service, the profiles and attributes that correspond in matters of communications and information technologies.

Coordinate the development of the security model in communications and information technologies, as well as evaluate and, where applicable, adapt the security processes in said matter and the systems used to safeguard the confidentiality, integrity and availability of the services and technological infrastructure of the Tax Administration Service.

Implement controls, configuration schemes or security monitoring and protection measures in matters of electronic services, systems and applications, communication and data exchange, infrastructure, storage mechanisms and access to the information of the Tax Administration Service.

Design, define and coordinate the implementation of the technological processes, logical structures, protocols, standards, methods, information exchange procedures and other definitions

technological matters regarding advanced electronic signature, digital tax receipts via Internet, as well as

regarding any other document or application of a digital nature provided for in the provisions in the

matters under the competence of the Tax Administration Service.

Issue an opinion on compliance with the technological requirements established in the regulatory

corresponding framework by the persons who formulate any of the authorization requests referred to in the

fiscal and foreign trade provisions.

Establish guidelines and procedures for the use of electronic mechanisms for registration,

measurement, communication or exchange of information with taxpayers and third parties, as well as evaluate the

requests that are formulated in this regard in terms of the applicable legal provisions and issue the

corresponding opinion.

1.11 General Administration of Evaluation

Objective

Establish, direct and control strategies that allow creating and implementing mechanisms and systems

to

prevent and combat possible illicit conduct by public servants; carry out administrative reviews

to

verify the actions of public servants and execute internal interventions; supervise

the

processes, procedures, projects and operating systems of the administrative units,

as well as

the

hiring procedures in which the Tax Administration Service is a party; identify

corruption risks to promote actions to foster transparency and combat corruption; evaluate the reliability of those who aspire to or occupy risk positions, as well as apply studies

socioeconomic and perception measurements on transparency in management, corruption and quality of the

services offered by the Tax Administration Service, with the purpose of preventing and combating

corruption in the actions of the public servants of said decentralized administrative body.

Functions

Receive and analyze information on facts that may be cause of administrative responsibility or

constitutive of crimes due to acts or omissions of the public servants of the Tax Administration

Service in the performance of their functions.

Plan, organize, establish, direct and control strategies that allow creating and implementing

mechanisms and systems to prevent and combat illicit conduct in any place where the units

administrative of the Tax Administration Service exercise their attributes, as well as carry out the acts

of prevention required in support of said units in the exercise of their attributes.

Implement, in coordination with the other administrative units of the Tax Administration

Service, the measures to prevent acts of the public servants of said decentralized administrative

body contrary to the applicable legal provisions.

Collect in accordance with the applicable legal provisions, the evidence, certificates, reports and

documentation, including those stored in electronic media, in order to identify

irregularities or possible acts contrary to the applicable legal provisions, analyze and evaluate them with

confidential character and establish the corresponding actions.

Report to the Internal Control Body in the Tax Administration Service the facts that

may constitute administrative responsibilities of the public servants of said decentralized administrative

body.

Carry out administrative reviews when from the analysis of complaints or reports, there emerge

sufficient elements to verify the actions of the public servants of the Tax Administration

Service; verify their probity in compliance with the applicable legal provisions, and that their

activities are carried out in accordance with the regulatory framework that regulates the operation of their employment, position or commission.

Program and execute actions with confidential character that allow preventing, detecting and correcting the

irregularities in the services that the Tax Administration Service provides to taxpayers and

propose to the administrative units of said decentralized administrative body the strategies to

prevent and detect acts of corruption.

Carry out supervisions of the processes, procedures, projects and systems executed or used by the

administrative units of the Tax Administration Service to verify that their operations are

carried out in accordance with the provisions that regulate the operation of the same.

Participate with the competent dependencies of the Federal Public Administration, to determine the

actions that allow transparency in management, accountability and combat of conduct that

may constitute crimes or administrative infractions of public servants, as well as monitor their

implementation in the administrative units of the Tax Administration Service.

Formulate reports regarding the facts that may constitute crimes of the public servants of the

Tax Administration Service, as well as formulate the reports, complaints and declarations that the

Federal Treasury has suffered or could have suffered damage, in cases of facts that it becomes aware of due to

the substantiation of the matters referred to in Article 44 of the Interior Regulations of the Tax Administration

Service, as well as collaborate in the previous assumptions with the Public Prosecutor's Office.

Inform the competent authority, the quantification of the damage suffered by the Federal Treasury due to facts

that may constitute fiscal crimes or of the public servants of the Tax Administration Service,

as well as provide said authority, in its capacity as collaborator of the Public Prosecutor's Office, the support

technical and accounting in the criminal processes that derive from said actions, dealing with matters

urgent, confidential or specialized and, in other cases, request the General Administration of

Federal Tax Audit its intervention, so that it is this one who informs the competent authority the

quantification of the damage suffered by the Federal Treasury, in terms of fraction XIX of Article 22 of the

Interior Regulations of the Tax Administration Service.

Require from the administrative units of the Tax Administration Service, the information and

documentation necessary for the exercise of its attributes, including access to databases and, in

its case, participate in the activities subject to surveillance, prior notification to the head of the unit

administrative in question or their hierarchical superior, as well as in the inspection acts that carry

out, prior enabling of the necessary personnel by the competent administrative unit of the Tax Administration

Service.

Request and attend, regarding the matters referred to in Article 44 of the Interior Regulations of the

Tax Administration Service, the information requests of the dependencies and entities

of

the Federal Public Administration, as well as of the constitutionally autonomous bodies and coordinate their

actions with the Fiscal Prosecutor's Office of the Federation, the Attorney General of the Republic, instances

of national security, the other administrative units of the Tax Administration Service and the Body

Internal Control in said decentralized administrative body, to follow up on the matters

related to transparency, accountability, prevention and combat of acts of corruption.

Supervise the hiring procedures, as well as the acts prior to this and those that derive

of the celebration, execution and compliance of contracts in matters of acquisitions, leases,

services, public works and services related to the same, in which the Tax Administration

Service is a party; verify that they are carried out in compliance with the applicable legal provisions and

verify their transparency.

Design and implement quality criteria in the administrative units of the Tax Administration

Service, as well as evaluate their application.

Review the adequate use of human, material and financial resources assigned to the units

administrative of the Tax Administration Service.

Design and update the Integral Model of Institutional Risk Administration and implement it in

coordination with the administrative units of the Tax Administration Service, as well as evaluate its

results.

Plan, develop and execute internal interventions.

Appoint, designate, remove, change assignment, commission, reassign or transfer, in cases of

internal interventions, to the public servants of the Tax Administration Service, in accordance with the

guidelines that are issued for this effect, as well as issue the validation and carry out the subscription of the

appointment of the public servants assigned to this General Administration.

Verify the control mechanisms, configuration and security monitoring for the services

electronic, systems and applications, communication and data exchange, operating systems,

infrastructure, storage mechanisms and access to institutional information.

Design and develop surveys, polls and public opinion studies on institutional topics,

fiscal, treasury, economic and national conjuncture, as well as participate in the realization of campaigns

diffusion oriented to aspects of transparency and the tax process, in coordination with the

competent administrative units of the Tax Administration Service, the Secretariat of Finance and

Public Credit, with groups of taxpayers from various sectors, associations, chambers, colleges and

academic and research institutes, in order to know the perception on tax aspects, and

collaborate in the improvement of processes, the combat to corruption, the promotion of transparency and legality,

the diffusion of the means of reception of complaints and reports with which the Tax Administration

Service counts.

Coordinate the administrative units of the Tax Administration Service in the development and

application of polls, surveys and opinion studies that are carried out, in order to evaluate the operation

collection, quality of services and coverage of register records contemplated in the

legislation, in accordance with what is established by the competent administrative units of the Secretariat of

Finance and Public Credit. Likewise, establish strategic communication alliances and agreements

academic linkage, advisory and research, with public, private institutions, organisms

international, or associations with the purpose of carrying out exchanges of knowledge, methodologies and

developments in public opinion studies and actions focused on transparency and combat to

corruption in the matters of the Tax Administration Service.

Instruct the administrative units of the Tax Administration Service, the imposition of the

disciplinary measures that are applicable to the public servants of the Tax Administration

Service even those derived from administrative reviews, supervisions or internal interventions,

when it is considered necessary to compel them to behave in accordance with the applicable legal provisions.

Request from the General Administration of Resources and Services, the cessation of the public servants of the

Tax Administration Service, when derived from administrative reviews, supervisions or

internal interventions it is detected that they incurred faults of probity and honesty in the public service.

Receive, analyze and attend to complaints and reports and transfer, where applicable, to the administrative unit

competent of the Tax Administration Service or to the Internal Control Body, the complaints or reports

that are presented before said decentralized administrative body, as well as operate the system for the

registration of said reports and complaints.

Request, receive, extract, integrate and certify the information contained or generated in the archives, systems

or databases of the Tax Administration Service for the exercise of its attributes.

Propose the review and, where applicable, redesign of the processes of the administrative units of the Service

of Tax Administration and the improvement actions to the processes, procedures and other activities that

carry out said administrative units.

Define the structure of the process repository of the Tax Administration Service, as well as the

methodology and procedures to administer its content.

Monitor and evaluate that the design and implementation of the systems, processes and procedures that apply

the administrative units of the Tax Administration Service comply with the provisions

legal

applicable.

Collect, inventory and keep updated the reference framework of processes of the Tax Administration

Service, as well as the design methodologies associated with said processes.

Follow up on compliance with improvement actions or recommendations that derive from the

supervisions, internal interventions and administrative reviews carried out by this Administration

General.

Receive, register and analyze the information provided by the public servants of the Tax Administration

Service that promotes the continuous improvement of the service and attend regarding the matters to which

refers Article 44 of the Interior Regulations of the Tax Administration Service, the suggestions that

formulate those or any other person, as well as review and analyze the processes, indicators, information

statistical and governmental accounting issued by the administrative units of this body

decentralized administrative for the evaluation and improvement of the processes, projects and services that

provides

this.

Coordinate the projects that are required in terms of institutional architecture and implement actions

of continuous improvement.

Identify and propose, in coordination with the administrative units of the Tax Administration

Service, the improvement actions that collaborate to optimize, simplify, make efficient, transparent or

modernize the processes of said decentralized administrative body.

Develop measurement and evaluation mechanisms of the information generated by the units

administrative that has assigned, that allow analyzing and processing said information in support of the

operation and decision making of the Tax Administration Service.

Develop evaluation schemes of the efficiency and productivity of the processes that applies the Tax Administration

Service.

Evaluate the institutional processes issuing recommendations that allow the continuous improvement of the

Tax Administration Service.

Implement the reliability evaluation process in the Tax Administration Service, issue

guidelines and criteria relative to said matter; apply toxicological, socioeconomic,

psychological and psychotechnical exams among others, for the entry, reentry, permanence or any other movement

of the public servants of the Tax Administration Service and those commissioned to this body

decentralized administrative by other dependencies or entities of the Federal Public Administration and, in

its case, when so determined by this General Administration or the Central Administration to which it

are assigned, as well as to individuals, representatives of legal entities or third parties

related to the same, with which the Tax Administration Service maintains some relationship

derived from contracts, concessions, permits, authorizations or any other legal act, that by the

nature of the functions it performs it is considered necessary to carry out said evaluation; and apply

reliability evaluations to persons related to public and private institutions in the terms

of the agreements that have been celebrated for such effects.

Interview and apply, as part of the psychotechnical exam, reliability evaluations to the subjects

obligated in terms of the fiscal provisions.

Collaborate with the tax authorities of the Tax Administration Service in the practice of visits

domiciliary, acts of surveillance, inspections, verification of merchandise in transport, verification in

transit of vehicles of foreign origin and of aircraft and vessels, and in the other acts to

verify compliance with the obligations of taxpayers, joint and several liable parties and other

obligated in matters of contributions, profits and their accessories that establish the

fiscal and customs provisions and, in general, collaborate in the development of the other activities that

have entrusted in accordance with the Interior Regulations of the Tax Administration Service and other

applicable legal provisions.

Verify, evaluate and, where applicable, issue guidelines and recommendations to the General Administration of

Communications and Information Technologies on the procedures and measures referred to in the

Article 42, fractions XVIII, XIX, XX and XXII of the Interior Regulations of the Tax Administration Service,

prior to its definition and implementation; request the adequacy of any process in matters of

communications and information technologies, regarding access control systems, identification

and authentication of users of computer goods and services, as well as other processes and

systems used to safeguard confidentiality, integrity and availability of services and

computing infrastructure, communications and information technologies of the Tax Administration

Service.

Require and obtain all types of documentation and information, even digital, related to the

operations and procedures in the matters competence of the Tax Administration Service of which

have knowledge.

Supervise that the administrative units of the Tax Administration Service attend and give

compliance to the requirements of audits and reviews, as well as examine that they solve the actions and

recommendations formulated by the Superior Audit Office of the Federation, the Internal Control Body, or of

any auditing body and those issued by this General Administration.

Identify, extract, preserve and analyze the information stored in the electronic devices that the

Tax Administration Service has delivered to the public servants for the performance of their

functions, and where applicable, obtain evidence based on international practices.

Collaborate in the analysis and elaboration of the draft agreements, conventions or international treaties

in which Mexico is a party and interinstitutional agreements, in the matters competence of the Administration

General of Evaluation.

Maintain communication with the authorities of other countries to obtain and provide the information and

documentation in relation to the matters of the competence of the General Administration of Evaluation.

2. Internal Control Body

In accordance with what is indicated by Articles 2, last paragraph and 46 of the Interior Regulations of the Service

of Tax Administration, this decentralized administrative body, will have an Internal Control Body, at the head of which will be a head designated in the terms of Article 37, fraction XII of the Law

Organic of the Federal Public Administration and 11, fraction V, inciso d) of the Interior Regulations of the

Secretariat of the Public Function, who in the exercise of its faculties will be aided by the person holders

of the areas of Internal Audit, Development and Improvement of Public Management, of Complaints, Reports and

Investigations and of Responsibilities, in accordance with what is established in Articles 97, 98 and others

applicable of the Interior Regulations of the Secretariat of the Public Function.

The public servants referred to in the previous paragraph, within the scope of their respective competencies,

will exercise the faculties provided for in the Organic Law of the Federal Public Administration, the General Law of

Administrative Responsibilities and other applicable provisions.

The public servants of the Tax Administration Service are obligated to provide the assistance

required by the Internal Control Body for the performance of its attributes.

Transitory Articles

FIRST.- This General Organization Manual of the Tax Administration Service shall enter

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

SECOND.- The General Organization Manual of the Tax Administration Service is repealed,

published in the Official Gazette of the Federation on January 05, 2016.

Sincerely.

Mexico City, January 15, 2024. - In substitution due to absence of the Head of the Service of

Tax Administration, based on Article 4, first paragraph of the Interior Regulations of the Service

of Tax Administration, signs the General Legal Administrator, Attorney Ricardo Carrasco

Varona.-

Signature.

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