General Provisions Regulating Self-Regularization Programs

DOF: 16/04/2019

DISPOSICIONES de carácter general que regulan los Programas de Auto Regularización

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- SHCP.- Ministry of Finance and Public Credit.- Tax Administration Service.

GENERAL PROVISIONS REGULATING THE

SELF-REGULATION

PROGRAMS

ANA MARGARITA RÍOS FARJAT, Head of the Tax Administration Service, pursuant to

Articles 1, 3, and 14, fraction I, of the Tax Administration Service Law, Articles 16 and 31 of the Organic Law of

the Federal Public Administration, and the Fourteenth Transitory Provision of the Federal Revenue Law for the

Fiscal Year 2019, and

CONSIDERING

I.

That on December 28, 2018, the "Federal Revenue Law for the Fiscal Year 2019" was published in the Official Gazette of the Federation, which establishes in the Fourteenth Transitory Provision that the Tax Administration Service may authorize the implementation of self-regulation programs for subjects who are not up to date in complying with obligations regarding the prevention and identification of transactions involving proceeds of illicit origin. In this regard, regarding the period of non-compliance covered by the self-regulation program, the Tax Administration Service will not impose sanctions or, where applicable, forgive fines that have been established in accordance with the Federal Law for the Prevention and Identification of Transactions Involving Proceeds of Illicit Origin.

II.

That the Federal Law for the Prevention and Identification of Transactions Involving Proceeds of Illicit Origin establishes in its Articles 17 and 18 a catalog of activities considered vulnerable, as well as the obligations that subjects performing them must fulfill, respectively; additionally, Article 12, third paragraph of the Regulations of said Law and Article 4 of the General Rules referred to in the aforementioned Law, published in the Official Gazette of the Federation on August 23, 2013, establish the necessary information for the Tax Administration Service to carry out the registration of natural and legal persons performing such activities.

III.

That the Tax Administration Service is a supervisory authority for verifying compliance with obligations regarding the prevention and identification of transactions involving proceeds of illicit origin, pursuant to Articles 1 and 4 of the Regulations of the Federal Law for the Prevention and Identification of Transactions Involving Proceeds of Illicit Origin.

IV.

In view of the foregoing, and because in the exercise of its powers in this matter, the Tax Administration Service has detected that there is a considerable number of subjects performing Vulnerable Activities who are omitted in complying with the obligations referred to in the Federal Law for the Prevention and Identification of Transactions Involving Proceeds of Illicit Origin, it is deemed convenient to incorporate a regulatory framework related to the requirements that obligated subjects must observe when submitting their respective self-regulation programs to the supervision of the Tax Administration Service, following up on their implementation and execution, implementing a scheme of facilities that allows the referred subjects to comply with their obligations in the matter of prevention of acts or operations involving proceeds of illicit origin or money laundering, and at the same time allows competent authorities to obtain useful, precise, and effective information for the proper exercise of their powers.

V.

That the Head of the Tax Administration Service, pursuant to Articles 1, 3, and 14, fractions I, III, and IX, of the Tax Administration Service Law and the Fourteenth Transitory Provision of the Federal Revenue Law for the fiscal year 2019, has the legal representation of the Tax Administration Service as a decentralized administrative body of the Ministry of Finance and Public Credit, with the status of supervisory authority pursuant to Articles 1 and 4 of the Regulations of the Federal Law for the Prevention and Identification of Transactions Involving Proceeds of Illicit Origin, and may exercise the powers conferred upon this organism, including the power to issue the General Provisions Regulating the Self-Regularization Programs.

For the above stated and founded, the following are issued:

GENERAL PROVISIONS REGULATING THE

SELF-REGULATION

PROGRAMS

Chapter I

GENERAL PROVISIONS

FIRST. - These provisions aim to establish the form, terms, and procedures that obligated subjects performing the vulnerable activities foreseen in Article 17 of the Law must observe to self-regulate their obligations established in Article 18 of the same legal instrument, which have not been up to date for the period from July 1, 2013, to December 31, 2018, through the implementation of self-regulation programs, which are presented to the Tax Administration Service and are previously authorized.

SECOND. - For the purposes of these Provisions, the following shall be understood, in singular or plural:

a)

Obligated Subject: A natural or legal person performing any vulnerable activity foreseen in Article 17 of the Federal Law for the Prevention and Identification of Transactions Involving Proceeds of Illicit Origin;

b)

Irregularities or Non-compliance: Omissions to laws, regulations, or general rules that they are obligated to comply with by having performed any vulnerable activity foreseen in Article 17 of the Federal Law for the Prevention and Identification of Transactions Involving Proceeds of Illicit Origin, the sanction for which corresponds to be imposed by the Tax Administration Service;

c)

Self-regulation Program:

The plan that the obligated subject or its legal representative, or their equivalent, presents to the Tax Administration Service to become up to date in complying with its obligations under the Law;

d)

Law: The Federal Law for the Prevention and Identification of Transactions Involving Proceeds of Illicit Origin;

e)

Regulations: The Regulations of the Federal Law for the Prevention and Identification of Transactions Involving Proceeds of Illicit Origin;

f)

General Rules: Those referred to in the Federal Law for the Prevention and Identification of Transactions Involving Proceeds of Illicit Origin, issued by the Ministry of Finance and Public Credit.

g)

SPPLD: Money Laundering Internet Portal System.

Chapter II

ON SELF-REGULATION

THIRD. - Obligated subjects who are not up to date in complying with their obligations under the Law, for the period from July 1, 2013, to December 31, 2018, may implement self-regulation programs, with prior authorization from the Tax Administration Service, provided that they are up to date in complying with their obligations for 2019.

The Tax Administration Service will not impose sanctions regarding the period of non-compliance covered by the self-regulation program that has been previously authorized, provided that said program is fully covered and all irregularities or non-compliance with the obligations established in the Law, Regulations, or General Rules are corrected at the time the vulnerable activity was performed.

FOURTH. - The obligated subject to obtain authorization for the self-regulation program must submit its application through the SPPLD, within thirty business days counted from the effective date of these general provisions, in which it declares, under penalty of perjury, its willingness to correct and remedy the irregularities or omissions incurred; attached to its application must be the self-regulation program, which must contain the following:

I.

The description of the irregularities or non-compliance committed, specifying the legal provisions violated by the Law, Regulations, and General Rules.

II.

The detail of the circumstances that originated the irregularity or non-compliance.

III.

Description of the actions intended to be adopted to correct the non-compliance. In the event that corrective actions include the submission of "Notices," only the first and last eight business days of each month may be considered as dates for their submission. Likewise, in the case of the submission of mass notices, they must only contain operations from the corresponding month.

When submitting the notices, the word "Programaregula" must be indicated in the "Reference" field.

IV.

The declaration, under penalty of perjury, that it is not located in any of the circumstances of inappropriateness of this Chapter.

The self-regulation program indicated in this article must be completed entirely within a maximum period of six months, counted from the day following the expiration of the thirty business days referred to in the previous paragraph.

The authorization of the self-regulation program may be through the SPPLD, without this restricting the verification powers of the Tax Administration Service, or the follow-up or supervision of compliance. The indicated authorization may be left without legal effect when the obligated subject falls under any of the circumstances indicated in Rule Fifth of this Chapter.

In the event that any administrative unit of the Tax Administration Service has initiated the exercise of its powers to verify compliance with the Law, the obligated subject may adhere to the self-regulation program, provided that it presents in writing the authorization of its program to the verifying administrative unit before the verification initiated against it concludes.

Regarding verification procedures concluded prior to the entry into force of these general provisions, the obligated subject may adhere to the self-regulation program, provided that it presents in writing the authorization of its program to the verifying administrative unit.

FIFTH. - The irregularity or non-compliance cannot be the subject of a Self-regulation Program, being considered inappropriate, when any of the following circumstances occur:

I.

It is not registered in the registry of obligated subjects for the purposes of the Law.

II.

The data declared by the obligated subject, in the registry of vulnerable activities, is not duly updated in accordance with Article 7 of the General Rules.

III.

The obligated subject is not up to date with its obligations established in the Law during the year 2019.

IV.

Those that constitute the commission of a crime foreseen by the Law.

Chapter III

ON THE FORGIVENESS OF FINES

SIXTH. - The Tax Administration Service may forgive the fines that have been established in accordance with the Law, and that have been imposed during the period in which the irregularity or non-compliance covered by the self-regulation program occurred.

The obligated subject, to access the forgiveness referred to in the previous paragraph, must present in writing the "request for forgiveness" to the Decentralized Administration of Taxpayer Services of the Tax Administration Service corresponding to its domicile, within the term of twenty business days counted from the day the term of its self-regulation program concluded, provided that it complies with the following requirements:

I.

That it has totally corrected the irregularities and non-compliance contained in the self-regulation program, and that they were the subject of said program referred to in Chapter II of these general provisions.

II.

Indicate the period of self-regulation, the irregularities or omissions sanctioned, the number and amount of the fine, the number of the official document, and the authority that imposed the fine.

Once the request is presented, the competent authority of the Tax Administration Service will verify the appropriateness of the forgiveness, within a maximum period of six months counted from the date of presentation of its forgiveness request. The authority will inform the obligated subject, within a period not exceeding thirty business days after the conclusion of the verification, whether its forgiveness request was appropriate or not.

The forgiveness will not give rise to any refund, compensation, credit, or balance in favor.

SEVENTH. - The request for forgiveness of fines referred to in the previous rule will be dismissed as inappropriate when any of the following circumstances occur:

I.

That the determination of the fines to be forgiven derives from acts or omissions implying the existence of aggravating circumstances in the commission of infractions in terms of Article 60 of the Law.

II.

That the determination of the fines to be forgiven derives from irregularities that constitute the commission of a crime foreseen by the Law.

III.

That the obligated subject has presented any means of defense against the fine to be forgiven, unless there is a ratified and agreed withdrawal by the competent authority.

IV.

That, on the date of its forgiveness request, the obligated subject has made the payment of the fine to be forgiven.

V.

That any of the causes of inappropriateness indicated in Chapter II of these legal provisions have been incurred.

VI.

That the self-regulation program has not been fulfilled in time or in its entirety, or that the authorization of said program has been left without legal effect.

Chapter IV

ON THE FOLLOW-UP OF SELF-REGULATION PROGRAMS

EIGHTH. - The Tax Administration Service, in terms of the Law, may, at any time, supervise the degree of progress and compliance of the Self-regulation Program, and if, as a result of the documentation and information provided by the obligated subject, it determines that the irregularities or non-compliance subject to the Self-regulation Program were not remedied, discovers that said program was inappropriate, or that it was not fulfilled within the stipulated time, the competent administrative unit of the Tax Administration Service will impose the corresponding sanctions.

TRANSITORY

SINGLE. - These Provisions will enter into force forty-five business days after their publication in the Official Gazette of the Federation.

Respectfully,

Mexico City, April 4, 2019.- The Head of the Tax Administration Service, Ana Margarita

Ríos Farjat.- Rubric.

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