General Rules for the Receipt of Tax Declaration Information and Collection of Federal Funds by Credit Institutions

DOF: 22/12/2016

GENERAL RULES for the receipt of information on tax declarations and the collection of federal resources by credit institutions

A seal with the National Coat of Arms appears on the margin, which reads: United Mexican States.- Ministry of Finance and Public Credit.

JOSÉ ANTONIO MEADE KURIBREÑA, Secretary of Finance and Public Credit, based on the provisions of articles 31, fraction XXXIV of the Organic Law of the Federal Public Administration; 1, 2, fraction I, 5, third paragraph, fraction I, 7, 23, 25, 53, fraction VI and 54 of the Treasury Law of the Federation; 4th, 6th, 20 and 32-B of the Federal Tax Code; and in exercise of the powers conferred upon me by article 6th, fraction XXXIV, in relation to articles 1st, 2nd and 11, fraction VI of the Internal Regulations of the Ministry of Finance and Public Credit.

CONSIDERING

That the National Development Plan 2013-2018 contemplates as one of its goals having a Prosperous Mexico, through the strengthening of public sector revenues and the maintenance of stability that allows for the orderly development of the financial system, which will be achieved by increasing the financial capacity of the Mexican State and adapting the legal framework in tax matters to serve as a lever for development;

That the aforementioned National Plan establishes as a transversal strategy achieving a Close and Modern Government, through the establishment of various policies and actions that impact the quality of life of people, improve the quality of government services and simplify regulations and government procedures, making use of new information and communication technologies to, among other purposes, improve the voluntary compliance of tax obligations;

That on October 26, 2007, the Resolution by which the General Rules for the provision of services for the receipt of information on tax declarations and the collection of federal revenues by credit institutions (Resolution 2007) was published in the Official Journal of the Federation;

That the Second Transitional Rule of Resolution 2007 establishes that from its entry into force, the "General Rules for providing services for the receipt of official forms and collecting federal revenues by credit institutions", published in the Official Journal of the Federation on March 17, 1999, are repealed, and that until such time as the rules or guidelines applicable to the collection of contributions from foreign trade operations and those paid jointly with them are issued, these latter Rules continue to apply to such matters;

That on December 9, 2013, the Decree by which various provisions of the Federal Tax Code are reformed, added to and repealed was published in the Official Journal of the Federation, through which article 20 of said legislation is modified, so that credit and debit cards are accepted as a means of payment for contributions, products and revenues, and the payment of commissions charged to the federal treasury can be associated;

That on May 19, 2014, the National Banking and Securities Commission published in the Official Journal of the Federation the Resolution that modifies the general provisions applicable to Credit Institutions - Single Banking Circular -, which adds a fraction XII to article 319, relating to the fact that credit institutions may enter into commercial commission contracts with third parties who act at all times in the name and on behalf of the former for the receipt of payments of contributions, among others federal, in cash or charged to credit or debit cards, or with checks issued for such purposes charged to the principal institution;

That on January 1, 2016, the Treasury Law of the Federation entered into force, which aims to regulate treasury functions, as well as other activities related to them, among others, those related to the collection of resources and values of the property or under the care of the Federal Government, which correspond to be carried out directly by the Treasury of the Federation or, in its name, through the auxiliaries referred to in the cited legislation, in accordance with the provisions of said Law, its Regulations and the provisions issued by the Treasury;

That new rules are required to implement the provisions of the Treasury Law of the Federation, in order to provide greater legal certainty to its recipients;

That in terms of article 32-B, fraction III of the Federal Tax Code, financial entities have the obligation to receive and process payments, as well as taxpayer declarations on behalf of tax authorities in the terms established by general rules issued by the Ministry of Finance and Public Credit, for which said department may enter into agreements with credit institutions to determine the characteristics of such activities and the corresponding remuneration;

That in order to maximize the operation and safeguard the fiscal interest of the Federation, among them, the regulation regarding the conventional penalty that credit institutions must pay for the omission of payment of interest generated on the account on the average daily balance of creditor balances registered in the account, it is convenient to establish a new adhesion contract, and

That in order to homogenize the remuneration or consideration paid to credit institutions that collect federal resources, including contributions from foreign trade operations and others paid jointly with them, it is necessary to modernize the existing tariff scheme and adjust it to international standards, I have deemed it appropriate to issue the following:

GENERAL RULES FOR THE RECEIPT OF INFORMATION ON TAX DECLARATIONS AND THE COLLECTION OF FEDERAL RESOURCES BY CREDIT INSTITUTIONS

FIRST.- These Rules aim to establish the terms and conditions to which credit institutions must adhere, to carry out on their own and/or through their banking correspondents, understood as the service providers or commissioners referred to in article 46 Bis 1 of the Law of Credit Institutions, the receipt of information on tax declarations and the collection of federal resources, including contributions from foreign trade operations and others that must be paid jointly with them. For the purposes of information receipt, authorized official forms within the concept of declarations are considered.

For the receipt of information on tax declarations and the collection of federal resources referred to in these Rules, credit institutions must, in the order indicated:

I.
Request in writing from the Federal Treasury, in accordance with applicable legal provisions, information regarding the technical and operational specifications in matters of federal resource collection that the Federal Treasury prepares and updates, as well as the operating procedures or instructions, including information security, that the Tax Administration Service prepares and updates, to evaluate the technological developments that must be implemented;

II.
Obtain authorization from the Federal Treasury, and

III.
Sign the applicable adhesion contract in accordance with Rule Eighth of this instrument.

For each authorization obtained in terms of fraction II of this Rule, credit institutions must sign an adhesion contract.

The Federal Treasury may automatically rescind the adhesion contract referred to in this fraction, without the intervention of any judicial authority, in the terms provided in the cited contract.

The rescission referred to in this fraction does not release credit institutions from the obligations derived from operations carried out during the validity of the adhesion contract as auxiliaries referred to in the Treasury Law of the Federation.

SECOND.- To obtain the authorization referred to in fraction II of the previous Rule, credit institutions must submit a written request to the Federal Treasury, which must meet the following requirements:

I.
Name of the credit institution;

II.
Address for receiving notifications, as well as the name of the person or persons authorized to receive them;

III.
Signed by the legal representative duly authorized to act in the name and on behalf of the credit institution, and

IV.
The manifestation of their agreement with the content, scope and adherence to these Rules.

The Federal Treasury will verify if the requirements indicated in the previous fractions are met and, in such case, will request the Tax Administration Service to rule whether the credit institution has the systems, procedures and controls necessary for the receipt of information on tax declarations and the collection of federal resources, and/or contributions from foreign trade operations and others that must be paid jointly with them, in accordance with the operating procedures or instructions, including information security, that said decentralized administrative body prepares and updates for this purpose.

Once the favorable ruling issued by the Tax Administration Service is received, the Federal Treasury, if applicable, attending to its own needs, will grant the corresponding authorization to the credit institution in question to act as an auxiliary referred to in the Treasury Law of the Federation, to carry out the receipt of information on tax declarations and the collection of federal resources referred to in these Rules.

Without prejudice to what is provided by the Treasury Law of the Federation or its Regulations, the Federal Treasury may modify, at the request of credit institutions, the authorization referred to in this instrument prior to the issuance of a new ruling, which will be processed in accordance with the provisions of the second paragraph of this Rule, and based on this, the Federal Treasury will issue the corresponding resolution. If such resolution is favorable, the authorization granted to act as an auxiliary referred to in the Treasury Law of the Federation will be modified.

The authorization referred to in this Rule will cease its effects, without the need for a declaration by the Federal Treasury, when the respective adhesion contract is rescinded or terminated prematurely.

THIRD.- Credit institutions will receive information on tax declarations and, if applicable, collect federal resources referred to in the Federal Revenue Law in their offices, branches or in those of their banking correspondents, or by electronic means, provided that such activities are carried out in accordance with the technical and operational specifications prepared by the Federal Treasury, as well as the operating procedures or instructions issued by the Tax Administration Service.

These Rules will not apply in cases where the function of collecting federal resources is entrusted to the federative entities based on coordination agreements and administrative collaboration agreements in federal tax matters; likewise, they will not apply in cases of collection of social security contributions, nor in the cases for which a special regime is provided.

The technical and operational specifications, as well as the operating procedures or instructions, including information security, referred to in these Rules will be mandatory for credit institutions acting as auxiliaries referred to in the Treasury Law of the Federation.

FOURTH.- The credit institution may receive federal resources through the following payment methods:

I.
Cash;

II.
Check issued by the same credit institution that receives the payment, provided it meets the following requirements:

a.
That it is issued in favor of the Federal Treasury;

b.
That the legend "For deposit in the bank account of the Federal Treasury" is written on the front of the check, and

c.
That the legend "Check issued for the payment of federal contributions charged to the taxpayer (taxpayer's name), with Federal Taxpayer Registry (taxpayer's RFC key), for deposit in the bank account of the Federal Treasury" is written on the back of the check;

III.
Electronic funds transfer for deposit in the bank account of the Federal Treasury;

IV.
Credit and Debit Cards, and

V.
Other payment methods that, through the issuance of general rules, are authorized by the Ministry of Finance and Public Credit directly or through the Tax Administration Service, in accordance with applicable regulations.

FIFTH.- Credit institutions will carry out the receipt of information on tax declarations and the collection of federal resources, in accordance with the following days and hours:

I.
On banking business days, during the same service hours for other services or operations carried out with the general public, and

II.
In accordance with the regulations issued for this purpose by the National Banking and Securities Commission, in hours different from those indicated in the previous fraction, on non-business days, Saturdays or Sundays either in their offices, branches, in those of their banking correspondents or through electronic means determined by themselves, for which they must inform taxpayers through notices directed to the general public.

The Federal Treasury may determine in which specific hours and days the receipt of information on tax declarations and the collection of federal resources must be carried out, which will be indicated in the technical and operational specifications, as well as in the operating procedures or instructions referred to in Rule First of this instrument.

SIXTH.- The receipt of federal resources will be understood as carried out on the dates indicated below, as appropriate:

I.
The same day of receipt, when the taxpayer makes the payment of their contributions on a banking business day and within the service hours of the operation in question, which, according to the corresponding registration systems or electronic means, grants them a value date of the same banking business day of the operation;

II.
The banking business day following the receipt, when the taxpayer makes the payment of their contributions on a banking business day and within the service hours of the operation in question, using a credit or debit card as a payment method and that, according to the corresponding registration systems or electronic means, grants them a value date of the next banking business day;

III.
The banking business day following the receipt, when the taxpayer makes the payment of their contributions on non-business days, Saturdays, Sundays or on business days but in service hours of the operation in question, which, according to the corresponding registration systems or electronic means, grants them a value date of the next banking business day, or

IV.
The banking business day following the receipt, when the taxpayer makes the payment of their contributions with a credit or debit card, on non-business days, Saturdays, Sundays or on business days but in service hours of the operation in question, which, according to the corresponding registration systems or electronic means, grants them a value date of the next banking business day.

The credit institution will make available to the taxpayer a receipt of the payment received, which will be subject to the specifications and formalities established in the respective operating procedures or instructions issued by the Tax Administration Service.

SEVENTH.- The credit institution must concentrate in the account established for such purposes by the Federal Treasury in the credit institution itself, the federal resources collected on the date of their receipt in accordance with what is stated in Rule Sixth, registering for each operation attended the amount of the deposit.

The total amount of the collection resulting from each banking business day in terms of these Rules must be transferred on the second banking business day following, to the account that the Bank of Mexico holds for the Federal Treasury.

EIGHTH.- The terms, conditions and characteristics that the receipt of information on tax declarations and the collection of federal resources referred to in these Rules, as well as the corresponding remuneration, must meet, will be carried out in accordance with the adhesion contract format that is applicable, depending on whether it is for the collection of taxes, fees, improvement contributions, products and revenues, identified as Annex 1, or for the collection of contributions from foreign trade operations and others that must be paid jointly with them, identified as Annex 2 of these Rules, which will contain the tariffs to which those credit institutions that opt to act as auxiliaries referred to in the Treasury Law of the Federation will adhere.

The Federal Treasury may make modifications to the adhesion contracts, for which it will grant credit institutions a period of thirty natural days, counted from the publication in the Official Journal of the Federation of the corresponding modifications, to adhere to the new terms, conditions and characteristics, if any, that are established.

In the event that credit institutions opt to sign the modifying agreement to the adhesion contract, the Federal Treasury will update, if applicable, the authorization granted and notify the credit institution on the date of signing the corresponding agreement.

When credit institutions do not manifest their adherence within the period indicated in the second paragraph of this Rule, it will be understood that they do not opt to continue carrying out the receipt of information on tax declarations and the collection of federal resources subject to these Rules and, consequently, the adhesion contract will be considered rescinded without any responsibility for the Federal Government and the authorization granted to them in terms of these Rules will become ineffective. Such rescission does not release credit institutions from the obligations derived from operations carried out during the validity of the adhesion contract as auxiliaries referred to in the Treasury Law of the Federation.

The Ministry of Finance and Public Credit will withhold the value added tax that is transferred to it as a result of the receipt of information on tax declarations and the collection of federal resources referred to in these Rules.

When the credit institution does not carry out the receipt of information on tax declarations and the collection of federal resources subject to these Rules in accordance with what is established in them, or what is agreed in the respective contracts, the corresponding remuneration will not be paid, or the measure and scope of the unfulfilled activities will be taken into account.

NINTH.- The credit institution must deliver to the Tax Administration Service the information corresponding to the tax declarations received from taxpayers, and the information regarding the federal resources collected, including contributions from foreign trade operations and others that must be paid jointly with them, in accordance with the guidelines indicated in the operating procedures or instructions that the Tax Administration Service prepares and updates for each of the modalities of the receipt of tax declarations and the collection of federal resources.

The credit institution must send to the Federal Treasury the statement of account relating to the account that said credit institution has open in favor of the Federal Treasury, in the terms established in the respective adhesion contract.

TENTH.- When the credit institution does not concentrate the amount of the collection in the account it has open in favor of the Federal Treasury in terms of Rule Seventh, it will be considered as a delay in concentration and, therefore, it will pay to the Federal Treasury the indemnification to the federal treasury referred to in article 23, fraction I of the Treasury Law of the Federation and, additionally, a conventional penalty in the terms established in the respective adhesion contract.

ELEVENTH.- In the case of resources not concentrated in a timely manner and of the indemnification to the federal treasury, as well as the conventional penalty referred to in the previous Rule, the payment made by the credit institution will be applied first to the interest generated and the corresponding conventional penalty, and subsequently to the amount corresponding to the resource not concentrated in a timely manner.

In the event that there is a remainder of the resource not concentrated in a timely manner, it will continue to accrue interest until the date it is fully covered.

TWELFTH.- The credit institution must determine and spontaneously concentrate the amounts corresponding to capital that failed to be concentrated in the account in accordance with Rule Seventh, as well as the corresponding amount to the indemnification and the conventional penalty referred to in Rule Tenth. Without prejudice to the foregoing, the Federal Treasury may exercise its powers at any time to determine the amounts to be reimbursed by the credit institution.

THIRTEENTH.- When the credit institution concentrates excess amounts in the account open in favor of the Federal Treasury, it will request in writing to the latter, through the administrative unit

of the competent Tax Administration Service, the return of amounts concentrated in excess,

which shall be subject to the provisions of the Treasury Law of the Federation and its Regulations.

TENTH FOURTH.- The Treasury of the Federation may exercise at any time, the function of

supervision of the treasury functions of credit institutions and/or their banking correspondents that

collect federal funds, including contributions arising from foreign trade operations and

others that must be paid jointly with these, in terms of the applicable legal provisions.

TENTH FIFTH.- In order to be able to detect in a timely manner the existence of acts contrary

to the interests of the federal treasury, the Treasury of the Federation and the administrative units of the Service of

Tax Administration may request from the credit institutions that received the information

of

tax declarations, authorized official forms, as well as of collection of federal funds, including

the contributions arising from foreign trade operations and others that must be paid

jointly with these, to certify the authenticity of the stamps affixed on the authorized official

forms, the certifications printed on them or the bank receipts for payment of

contributions, products and federal revenues issued by the credit institutions, these being

obliged to respond within a maximum period of ten business days from the date on which they were

requested.

TENTH SIXTH.- The adhesion contracts referred to in Rule Eighth shall contain the

following aspects:

I.

The manifestation of will of the credit institution regarding conformity with the content,

scope and subject to these Rules;

II.

The receipt of information on tax declarations and the collection of federal funds under the

character of auxiliary referred to in the Treasury Law of the Federation;

III.

The obligation of the credit institution to concentrate the resources in the Treasury of the Federation,

through deposit in the account established for such purposes in the credit institution in

favor of the Treasury of the Federation;

IV.

The indemnification to the federal treasury in case of late concentration of the resources

collected, as well as the respective conventional penalty for that case, and other penalties

conventional that are required for the operation of the adhesion contract, borne by the

credit institutions;

V.

The return to the credit institution of the amounts that, in its case, it concentrates in excess;

VI.

The terms of the obligation of the credit institution to inform the Secretariat of Finance and

Public Credit of the tax declarations and the collection of federal funds carried out;

VII.

The commission associated with the payment method and the remuneration referred to in articles 20 and 32-B of the

Fiscal Code of the Federation respectively, according to the tariff that corresponds to each

modality of receipt of information on tax declarations and collection of federal funds according to the payment method, and

VIII.

The terms of the opening and operation of the account referred to in Rule Seventh, which shall

consider at least:

a.

The basis for the determination and payment of the interest that the account will accrue, and

b.

The debit and credit movements that can be made in the account.

TENTH SEVENTH.- The interpretation for administrative purposes and compliance with these

Rules is the responsibility of the Treasury of the Federation. Credit institutions that have the

authorization referred to in Rule Second must duly comply with what is established in these

Rules and in the technical and operational specifications issued by the Treasury of the Federation, as

well as in the operational procedures or instructions, including those on information security, that

are issued by the Tax Administration Service.

TRANSITORY PROVISIONS

FIRST.- These Rules shall enter into force 60 calendar days after their publication in

the Official Journal of the Federation.

The receipt of information on tax declarations and the collection of contributions arising from

foreign trade operations and others that must be paid jointly with these, shall be subject to

these Rules, as well as to Annex 2 referred to in Rule Eighth of the same, until 540 calendar

days following the publication of these Rules in the Official Journal of the Federation.

Until the entry into force of these Rules and Annex 2, in terms of the previous paragraph,

for purposes of the collection of contributions arising from foreign trade operations and those that

are paid jointly with these, the " General Rules to provide the services of

receipt of official forms and collect federal revenues by credit institutions " published in the Official Journal of the Federation on March 17, 1999, shall continue to apply to such matters.

The Treasury of the Federation must publish in the Official Journal of the Federation Annex 2 referred to

in Rule Eighth of this instrument, prior to the opinion of the Tax Administration Service, within

360 calendar days following the publication in the Official Journal of the Federation of these

Rules.

SECOND.- From the entry into force of these Rules, the " Resolution by which

the General Rules for the provision of services for the receipt of information on

tax declarations and the collection of federal revenues by credit institutions " are issued

published in the Official Journal of the Federation on October 26, 2007, is repealed.

THIRD.- From the publication of these Rules in the Official Journal of the Federation and until

their entry into force, credit institutions that on that date enjoy authorization for the receipt of

information on tax declarations and the collection of federal funds may adjust to these

Rules and sign the adhesion contract referred to in Annex 1 of these Rules.

In the event that the credit institutions referred to in the previous paragraph do not manifest their will

to adjust to these Rules and sign the adhesion contract mentioned within said period, it

shall be understood that they opt not to continue carrying out the activities subject to these Rules and, in

consequence, the adhesion contract shall be considered rescinded without any liability for the Federal

Government and the authorization granted to them by the Treasury of the Federation for

such purposes shall become void.

From the application of these Rules, as well as Annex 2 referred to in Rule Eighth

of the aforementioned Rules, regarding the receipt of information on tax declarations and the collection of

contributions arising from foreign trade operations and others that must be paid jointly

with these, in accordance with what is established in Transitory First of these Rules, the agreements signed

in terms of the " General Rules to provide the services of

receipt of official forms and collect federal revenues by credit institutions " published in the Official Journal of the Federation

on March 17, 1999, shall be considered rescinded without any liability for the Federal

Government, as well as without effect any authorizations that the Treasury of the Federation had granted,

for the provision of said services.

The rescission mentioned in this Transitory Provision shall not release credit institutions that have acted

as auxiliaries referred to in the Treasury Law of the Federation, from the obligations that arose from

the operations carried out during the validity of the agreements.

FOURTH.- Credit institutions that are interested in acting as auxiliaries referred to in the

Treasury Law of the Federation, for the receipt of information on tax declarations and the

collection of federal funds in matters of foreign trade and others that must be paid

jointly with these, must present to the Treasury of the Federation, from the date of

publication in the Official Journal of the Federation of Annex 2 referred to in Transitory First, of these

Rules and until 90 calendar days before the entry into force of said Annex, their written request to

obtain, if applicable, the corresponding authorization and sign the contract by which they accept to adhere to the

terms, conditions and characteristics established by these Rules.

Mexico City, December 14, 2016. - The Secretary of Finance and Public Credit, José

Antonio Meade Kuribreña. - Rubric.

ANNEX 1 OF THE GENERAL RULES FOR THE RECEIPT OF INFORMATION ON

TAX DECLARATIONS AND THE COLLECTION OF FEDERAL FUNDS BY CREDIT INSTITUTIONS

ADHESION CONTRACT FORMAT FOR THE RECEIPT OF INFORMATION ON TAX

DECLARATIONS AND THE COLLECTION OF FEDERAL FUNDS BY CREDIT INSTITUTIONS,

WITH REGARD TO TAXES, DUTIES, IMPROVEMENT CONTRIBUTIONS, PRODUCTS AND

REVENUES, CELEBRATED BY ONE PART ______________________, REPRESENTED HEREIN

BY _______________________, HEREINAFTER REFERRED TO AS THE BANK AND BY

THE OTHER, THE FEDERAL GOVERNMENT, THROUGH THE SECRETARIAT OF FINANCE AND PUBLIC CREDIT,

THROUGH THE TREASURY OF THE FEDERATION, REPRESENTED HEREIN BY ________________,

HOLDER OF ________, HEREINAFTER REFERRED TO AS THE TREASURY, AND TO WHOM IN

THE FUTURE THEY SHALL BE REFERRED TO COLLECTIVELY AS THE PARTIES, ACCORDING TO THE DECLARATIONS

AND CLAUSES FOLLOWING:

DECLARATIONS

1.

THE BANK DECLARES:

1.1.

That it is a credit institution constituted in accordance with the laws of the United Mexican

States, as evidenced by the public deed number ________ granted on date

______________ before the Notary Public number __________ of __________, registered in

the Public Commerce Registry of _________; under number ____________.

1.2.

That its legal representative, __________, proves his/her personality with the public deed

number ____ of date _____, granted before the Notary Lic. ______, Holder of the Public Notary

number __ of _____ registered in the Public Commerce Registry of _______ with the commercial

folio number ____ and declares under oath that his/her powers have not

been revoked or modified in any way, as of the date of signing this contract.

1.3.

That the object of this adhesion contract is the receipt of information on

tax declarations and the collection of federal funds referred to in article 5,

fraction I of the Treasury Law of the Federation in correlation with article 32-B, fraction III of the

Fiscal Code of the Federation and that, in its capacity as a credit institution, it has the

technical, human and material elements necessary for the development and execution of the

present adhesion contract.

1.4.

That it knows, understands and accepts the content, effects and scope of the RULES, of the

present adhesion contract and its appendices 1 " Modalities, Payment Methods and Tariffs " , 2

" Format of Notification of Interest " and 3 " Authorized Signatures for TREASURY operational instructions " , as well as the technical and operational specifications and the

procedures and operational instructions corresponding to the RULES,

wherefore, through this instrument, it accepts to comply with the terms and conditions in

them established, without fraud or violence of any kind for its signing.

1.5.

That the receipt of information on tax declarations and the collection of federal funds

subject to this adhesion contract shall be carried out under the character of Auxiliary since

it has the authorization of the corresponding TREASURY, in accordance with the

RULES.

2.

THE TREASURY DECLARES:

2.1.

That the Secretariat of Finance and Public Credit is a dependency of the centralized public

administration in accordance with the provisions of articles 1, 2, 26 and 31 of the Organic

Law of the Federal Public Administration.

2.2.

That the TREASURY is an administrative unit attached to the Secretariat of Finance and

Public Credit, in accordance with the provisions of articles 2 and 11 of the Internal Regulations

of the Secretariat of Finance and Public Credit, and is competent to celebrate the present

adhesion contract in terms of article 7 of the Treasury Law of the Federation.

2.3.

That _________________________ intervenes in this instrument in its capacity as

Holder of the __________ in accordance with article __________ of the Internal Regulations

of the Secretariat of Finance and Public Credit, having sufficient powers to

bind the TREASURY in the terms and conditions of this instrument.

2.4.

That in compliance with what is established both in the Treasury Law of the Federation, in the

applicable fiscal provisions and the RULES, it authorized the BANK to act, as Auxiliary,

to carry out the receipt of information on tax declarations and the collection of federal

funds.

3.

THE BANK AND THE TREASURY DECLARE THROUGH THEIR REPRESENTATIVES:

3.1.

That they celebrate this adhesion contract in accordance with the provisions of articles 2,

fraction I, 5, third paragraph, fraction I and 7 of the Treasury Law of the Federation, in

correlation with article 32-B, fraction III of the Fiscal Code of the Federation, as well as with the RULES.

The parties express their conformity to be bound according to the following:

CLAUSES

FIRST. DEFINITIONS. For the purposes of this adhesion contract, the following terms

shall have the meanings set forth below, which shall also apply in the singular or plural form of said terms.

Auxiliary

Those referred to in article 2, fraction I of the Treasury Law of the

Federation.

Account

The national currency account, with interest, opened by the BANK in

favor of the TREASURY, to carry out the operations stipulated in the

present adhesion contract.

Banking Business Day

Days of the week, except Saturdays, Sundays and other days on which

credit institutions are obliged to close their doors, suspend

operations, as well as the provision of services to the public in the Mexican

Republic, in terms of the general provisions published

annually by the National Banking and Securities Commission.

Value Date

The date of registration and concentration in the Account of the federal

funds received, as well as the movements that arise from the receipt of information on tax declarations and the collection of

federal funds.

Telecommunications Infrastructure of

CECOBAN

The private network operated by Cecoban, S.A. de C.V., which allows the

electronic transfer of information between institutions of the

financial sector.

Receipt and Collection Modalities

The various forms of proceeding by the BANK in order to carry out

the receipt of information on tax declarations and the collection of

federal funds. The currently authorized modalities are those

considered in Appendix 1 of this adhesion contract.

RULES

The " GENERAL RULES for the receipt of information on

tax declarations and the collection of federal funds by

credit institutions " published in the Official Journal of the Federation

on the __ day of _______ of ______.

SIAC-BANXICO

It is the System for Attention to Bank Account Holders of the Bank of Mexico online,

which allows carrying out banking debit and credit operations through remote terminals installed in the offices of

account holders.

Transfer

Operation carried out through SIAC-BANXICO through which the

BANK transfers the amounts derived from the collection of federal

funds to the General Account.

SECOND. OBJECT. This adhesion contract aims to establish the characteristics,

terms and conditions under which the BANK shall carry out the receipt of information on

tax declarations and the collection of federal funds and operate the Account in which

said federal funds shall be concentrated; as well as to establish the remuneration that corresponds to the BANK itself.

THIRD. RULES, TECHNICAL AND OPERATIONAL SPECIFICATIONS AND PROCEDURES OR

OPERATIONAL INSTRUCTIONS. The BANK, as a credit institution obliged in terms of

article 32-B of the Fiscal Code of the Federation, recognizes, understands and accepts the effects and scope of all

and each of the provisions provided for in the RULES; likewise, it recognizes and undertakes to comply with what

is established in the technical and operational specifications, and in the procedures or operational instructions,

including those on information security, referred to in the aforementioned RULES.

FOURTH. BANK ACTIVITIES. The BANK shall receive the information on tax declarations and,

if applicable, collect federal funds, in its offices, branches, in those of its banking

correspondents, when so established by the corresponding authorization or through electronic means,

provided that such information and, if applicable, the corresponding collection, is carried out in accordance with

the guidelines for each of the Receipt and Collection Modalities indicated in the

procedures or operational instructions referred to in the RULES, as well as what is stipulated in the

present adhesion contract.

FIFTH. DAYS AND HOURS.- The parties agree that the receipt of information on tax

declarations and the collection of federal funds shall be carried out by the BANK itself and/or through

its banking correspondents on the following days and hours:

1.

On Banking Business Days, during the same service hours for the services or operations

that the BANK carries out with the general public, and

2.

In accordance with the regulations issued for this purpose by the National Banking and Securities Commission, in

different hours than those indicated in the previous item, on non-business days, Saturdays or Sundays, either in

its offices, branches, in those of its banking correspondents or through electronic means

that the BANK determines, for which it must inform the taxpayers

through notices addressed to the general public and to the TREASURY, in accordance

with what is established in Clause Eighteenth, specifying those that are applicable for each of the Modalities

of receipt and collection.

The parties agree that the TREASURY may determine, in which specific hours and days the

receipt of information on tax declarations and the collection of federal funds must be carried out, in the

terms provided for in the Fifth of the RULES.

SIXTH. OF THE ACCOUNT. In accordance with the Seventh of the RULES, for the collection of

federal funds referred to in this adhesion contract, the BANK shall open in the name of the

TREASURY an Account, which shall be identified with the number ________________ and the respective

standardized banking key (CLABE) which shall be ____________________.

To carry out operations in the Account, a checkbook shall not be used under any circumstances, and only the following operations may be carried out:

1.

Bank deposits of demand money for the concept of:

1.1.

Receipt of the collection of federal funds;

1.2.

Payment of interest accrued in the Account, and

1.3.

Others instructed by the TREASURY;

2.

Withdrawal or disposal of funds for the concept of:

2.1.

Transfer of funds to account number _________ that the Bank of Mexico holds for the

TREASURY, and

2.2.

Others instructed by the TREASURY.

For such purposes, by virtue of this adhesion contract, the TREASURY authorizes and instructs the

BANK to carry out the operations for the concepts indicated in items 1.1, 1.2 and 2.1 of

conformity with what is established in the RULES and in the present adhesion contract.

For the purposes of items 1.3 and 2.2, the BANK shall require express authorization from the

TREASURY, in terms of what is established in clause Eighteenth of the present adhesion contract.

The Account must at all times show a credit balance or equal to zero, so the BANK shall

refrain from registering withdrawal operations that could imply an overdraft in the Account.

SEVENTH. PAYMENT METHODS. The BANK may collect federal funds for deposit in the

Account, through any of the following payment methods:

1.

Cash;

2.

Check drawn on the BANK, meeting the following requirements:

a.

That it is issued in favor of the Treasury of the Federation;

b.

That the legend " For credit to the bank account of the

Treasury of the Federation " is noted on the front of the check, and

c.

That the legend " Check drawn for the payment of

federal contributions by the taxpayer (taxpayer's name), with Federal Taxpayer Registry (taxpayer's RFC key), for credit to the bank account

of the Treasury of the Federation " is noted on the back of the check;

3.

Electronic funds transfer for credit to the Account;

4.

Credit and Debit Cards.

For the BANK to accept credit and debit cards as a payment method, it must

communicate this to the TREASURY, in terms of clause Eighteenth of the present

adhesion contract, at least 45 calendar days in advance of the day on which it accepts said payment method.

The BANK that accepts credit and debit cards as a payment method must comply with what

is established in the technical and operational specifications referred to in the RULES, and

5.

Other payment methods that, through the issuance of general rules, the

Secretariat of Finance and Public Credit directly or through the Tax Administration Service authorizes, in accordance with the applicable regulations.

EIGHTH. REGISTRATION AND CONCENTRATION IN THE ACCOUNT. The parties agree that the BANK

shall register and concentrate in the Account the federal funds received on the Value Date indicated below,

as the case may be:

1.

On the same day of receipt of the federal funds, when the taxpayer makes the payment on

Banking Business Day and within the service hours of the operation in question, which, in accordance with

the BANK's registration systems or electronic means, grants Value Date of the same

Banking Business Day of the operation;

2.

On the Banking Business Day following the receipt, when the taxpayer makes the payment on a Banking

Day

Banking Business Day and within the operating hours of the transaction in question, using as a payment method credit or debit card and which, according to the corresponding registration systems or electronic means of the BANK, grants it Value Date of the next Banking Business Day;

3.

The next Banking Business Day after the receipt of federal funds, when the taxpayer makes the payment on non-business days, Saturdays, Sundays, or on business days but in operating hours of the transaction in question that, according to the BANK's registration systems or electronic means, grants it Value Date of the next Banking Business Day, or

4.

The next Banking Business Day after receipt, when the taxpayer makes the payment with a credit or debit card, on non-business days, Saturdays or Sundays, or on business days but in operating hours of the transaction in question that, according to the BANK's registration systems or electronic means, grants it Value Date of the next Banking Business Day.

The BANK will record in the Account the resources received for the concept of federal funds, detailing each of the operations attended to according to the technical and operational specifications referred to in the RULES. Likewise, the BANK must record in the Account, the operations attended to whose payment amount is equal to zero in terms of the aforementioned specifications. In both cases, the BANK undertakes to specify, among other data related to the attended operation, the Modality of receipt and collection and the payment method used.

Ninth. INTERESTS. The parties agree that the resources deposited in the Account will accrue interest, which will be calculated monthly on the average daily balance of the creditor balances recorded in the Account during the month in question.

The average referred to in the previous paragraph will be calculated by adding the balances recorded in the Account at the close of each day of the month in question and dividing that sum by the number of days that make up the calendar month that corresponds.

The annual interest rate applicable to the balances recorded in the Account will be that resulting from averaging the Bank Funding Weighted Rate made known daily by the Bank of Mexico, during the corresponding month, and it must consider four decimal digits and be rounded as follows:

If the fifth decimal digit is greater than or equal to 5, the fourth decimal digit will increase to the immediate higher value.

If the fifth decimal digit is less than 5, the fourth decimal digit will maintain its value.

In the event that the Bank of Mexico does not make the aforementioned interest rate known, the one that replaces it will be used, and in the event that it does not exist, it will be that determined and made known by the TREASURY under market conditions.

The amount of interest will be determined by dividing the applicable annual interest rate by 360 and multiplying the result by the number of days that make up the calendar month in which it accrues. The result thus obtained, will be multiplied by the average daily balance of the balances recorded in the Account corresponding to the month in question.

Interest will be payable on the first Banking Business Day of the month immediately following the month in which it accrues, or on the last Banking Business Day of the month to which they correspond, by means of a credit that the BANK will make in the Account.

The BANK will inform the TREASURY of the annual interest rate applied each month, within the first 5 Banking Business Days counted from when the interest payment in the Account was made. For this purpose, the BANK will use the interest notification format attached to this adhesion contract as Appendix 2.

In the event that the BANK does not concentrate the interest in the Account as indicated in this clause, the BANK must pay to the TREASURY, directly in the Account, a conventional penalty for the amount of interest not concentrated.

The annual interest rate that will be determined to calculate the amount of the conventional penalty will be that resulting from averaging the Bank Funding Weighted Rate made known daily by the Bank of Mexico, during the days elapsed from the date on which the interest payment should have been made until the day on which it is made. 50% of the rate resulting from the previous calculation will be the annual interest rate applicable to perform the calculation of the conventional penalty.

The amount of the conventional penalty to be paid will be calculated by dividing the interest rate indicated in the previous paragraph by 360 and multiplying the result obtained by the number of days elapsed from the date on which the BANK should have concentrated the interest in the Account and up to the day before it makes the corresponding concentration in said Account. The result obtained will be multiplied by the amount of interest not credited in a timely manner on the corresponding Value Date.

The BANK will determine and make the corresponding concentration of the amount of the conventional penalty referred to in the previous paragraph, without prejudice to the fact that the TREASURY through the Funds and Securities Surveillance Unit carries out such determination.

Tenth. TRANSFER TO THE BANK OF MEXICO. The parties agree that the net amount of the movements recorded each Banking Business Day in the Account, will be transferred by the BANK on the second Banking Business Day following the Value Date of the recording of said movements, for deposit in the general account number ________ that the Bank of Mexico holds for the TREASURY.

The net amount of the movements recorded each Banking Business Day in the Account will be understood as the amount resulting from subtracting the total sum of the credit amounts from the total sum of the debit amounts, excluding the debit amount corresponding to the movement recorded in the Account for the concept of Transfer to the Bank of Mexico of that same day.

The BANK will carry out the Transfer referred to in this clause through the SIAC-BANXICO, generating a pre-notice with one Banking Business Day of advance to the Value Date of the Transfer.

In the event that the BANK incurs in the error of transferring an amount greater than the net amount of the movements that corresponds, it must request the return of the amount transferred in excess directly to the Operation Sub-Treasury of the TREASURY, in accordance with what is provided in the technical and operational specifications referred to in the RULES. The parties agree that in such a case, the generation of interest on behalf of the TREASURY will not proceed.

Eleventh. FAILURE TO CONCENTRATE RESOURCES IN THE ACCOUNT. In terms of what is established in the Tenth of the RULES, when the BANK does not carry out the concentration in the Account of the total amount of the federal funds collected by itself and/or through its banking correspondents, on the Value Dates established in the Eighth clause of this adhesion contract, it will be considered that there is a delay and therefore it will pay to the TREASURY the interest for the concept of indemnification to the federal treasury referred to in article 23 of the Treasury Law of the Federation, and additionally it will pay a conventional penalty for the non-compliance with the concentration of the collected amount on the corresponding Value Date.

The interest referred to in the previous paragraph will be determined in accordance with the following:

The annual interest rate applicable to calculate the amount of interest to be paid for the concept of indemnification, will be equal to the annual interest rate resulting from the arithmetic average of the rates of return equivalent to the discount rates of the Certificates of the Treasury of the Federation (CETES) for 91 days in primary placement that the Bank of Mexico makes known within the period that the total or partial lack of concentration of the collected federal funds lasts.

If during the period that the lack of concentration of the collected federal funds lasts, the Bank of Mexico does not make known the rates of return equivalent to the discount rates of CETES for 91 days, the annual interest rate applicable will be that resulting from calculating the aforementioned arithmetic average of the rates of return equivalent to the discount rates of the CETES for 91 days in primary placement, that the Bank of Mexico has made known in the month immediately preceding the month in which the lack of concentration originated.

In the event that for any reason the discount rate of the CETES for 91 days in primary placement is not published, the one that replaces it will be used, and in the event that it does not exist, it will be that determined and made known by the TREASURY in accordance with the Treasury Law of the Federation.

The amount of interest to be paid will be calculated by dividing the aforementioned interest rate by 360 and multiplying the result obtained up to the hundredth, by the number of days elapsed from the date on which the BANK should have concentrated the collected federal funds in the Account and up to the day on which it carries out the concentration in the Account. The result obtained will be multiplied by the collected federal funds not concentrated on the corresponding Value Date.

The parties agree that in addition to the payment of interest for the concept of indemnification to the federal treasury, the BANK undertakes to pay to the TREASURY a conventional penalty consisting of the payment of interest calculated at the same rate and method of determination described in this clause for the indemnification.

The conventional penalty may be reduced by the TREASURY by up to 70%, provided that there has been no fraud or bad faith on the part of the BANK and there is a favorable opinion from the General Administration of Collection or from the administrative unit of the Tax Administration Service with powers to do so, for which the nature of the act and the antecedents of the BANK in the following cases must be taken into account:

a.

When the total or partial lack of concentration of the collected federal funds is detected by the BANK itself, based on the internal controls it has established for this purpose, or

b.

When it is a matter of criminal offenses committed by BANK personnel to its detriment.

The reduction provided for in this clause can only be authorized by the head of the TREASURY and in their absence, by the public servants indicated in the Internal Regulations of the Ministry of Finance and Public Credit in accordance with the order it provides for their replacement. For the reduction of the conventional penalty, the provisions contained in the technical and operational specifications referred to in the RULES will be applicable.

The amount of the federal funds collected by the BANK that has not been concentrated in a timely manner in the Account, as well as the respective amounts of interest that have been generated both for the concept of indemnification to the federal treasury, and for the conventional penalty, the BANK undertakes to deposit each of said amounts on the same day and separately in the Account, specifying the concept to which each amount refers in accordance with what is established in the technical and operational specifications referred to in the RULES.

The parties agree that in the event that the amounts deposited in the Account, for the concepts referred to in the previous paragraph, do not fully cover the debts, the application of the payment will be made with the following precedence:

1.

Up to 100% of the interest for the concept of the conventional penalty will be covered;

2.

If there is a remainder of the payment, up to 100% of the interest for the concept of indemnification to the federal treasury will be covered, and

3.

If there is a remainder of the payment, it will be applied to the amount of federal funds not concentrated in a timely manner in the Account.

In the event that the amount of federal funds not concentrated in the Account is not fully settled, the pending payment amount will continue to accrue interest in the terms indicated in this clause until the date of its total settlement.

However, the Funds and Securities Surveillance Unit may determine and require, in accordance with its powers, those federal funds and interest that have not been concentrated by the BANK itself.

Twelfth. CONVENTIONAL PENALTY FOR OMITTING THE TRANSFER. In the event that the BANK does not carry out the Transfer of the net amount of the movements recorded each Banking Business Day in the Account, in the terms indicated in the previous Tenth clause, it must pay to the TREASURY a conventional penalty consisting of the payment of interest on the amount of the net amount that has not been transferred, by depositing it in account number _________ that the Bank of Mexico holds for the TREASURY through the SIAC-BANXICO, generating for each amount a pre-notice with one Banking Business Day of advance to the date of deposit in accordance with what is indicated in the technical and operational specifications referred to in the RULES.

The annual interest rate that will be determined to calculate the amount of the conventional penalty will be that resulting from averaging the Bank Funding Weighted Rate made known daily by the Bank of Mexico, during the days elapsed from the date on which the Transfer should have occurred until the day on which it is made. 50% of the rate resulting from the previous calculation will be the annual interest rate applicable to perform the calculation of the conventional penalty.

Interest for the concept of conventional penalty will be calculated by dividing the applicable annual interest rate by 360 and multiplying the result by the number of days the non-compliance lasts. The result thus obtained will be multiplied by the amount of the net amount not transferred.

The parties agree that the determination of the conventional penalty will be carried out by the BANK so that it pays it spontaneously in accordance with this clause, without prejudice to the fact that the TREASURY through the Funds and Securities Surveillance Unit exercises its surveillance function over the treasury functions.

Thirteenth. AMOUNTS CONCENTRATED IN EXCESS. The parties agree that in the event that the BANK concentrates in the Account, amounts in excess of the federal funds collected by itself and/or through its banking correspondents, the BANK may request their return in terms of article 25 of the Treasury Law of the Federation and other applicable legal provisions.

In cases where the BANK concentrates in the Account an amount greater for the concept of interest than that referred to in the Ninth clause of this contract, the BANK may request the return of the excess amount, in terms of article 25 of the Treasury Law of the Federation and other applicable legal provisions.

The parties agree that in the event that once the return subject of this clause is made, it turns out that it was inappropriate because there was no concentration in excess or it was for an amount less than what actually existed, the BANK undertakes to cover the amount of the return in terms of the Eleventh clause of the adhesion contract, as if it were a delay in the concentration, considering the indemnification to the federal treasury and the conventional penalty provided for in it.

Fourteenth. REMUNERATION. The remuneration to the BANK for the receipt of tax declaration information and the collection of the federal funds subject of this adhesion contract will consist of the payment for each attended operation, of the unit price corresponding to the Modality of receipt and collection and to the payment method used, in accordance with Appendix 1 of this adhesion contract.

The tariffs referred to in the previous paragraph may be adjusted annually based on pre-established efficiency parameters.

The tariff may be adjusted at the beginning of each year by applying an efficiency factor defined by the TREASURY and will be applicable for the immediate next fiscal year.

No remuneration will proceed to the BANK in accordance with the following:

1.

When the BANK does not carry out the receipt of tax declaration information and the collection of federal funds subject of this contract, in the terms of the same, its appendices, the technical and operational specifications and the operational instructions referred to in the RULES;

2.

When the BANK does not provide the TREASURY in time and form the account statement referred to in the Sixteenth clause, for all the operations attended to on the Value Date to which the aforementioned account statement corresponds;

3.

For that or those operations attended to by the BANK regarding which it does not provide the tax declaration information in the terms established in the operational instructions for each of the Modalities of receipt and collection or of what is established in the Sixteenth clause of this contract and the technical and operational specifications referred to in the RULES;

4.

For that or those operations attended to that imply late concentrations or concentrations in excess, or

5.

For that or those operations attended to that have not been clarified within the corresponding fiscal year.

The TREASURY will not pay the BANK, for the receipt of tax declaration information and the collection of the federal funds agreed upon in this instrument, additional remuneration to that stipulated in this clause.

Fifteenth. PAYMENT OF REMUNERATION. The TREASURY will pay the BANK, the amount corresponding for the concept of remuneration referred to in the immediate previous clause.

For the effects of the previous paragraph, the BANK must deliver to the TREASURY within the first 10 business days of the month, the receipt derived from the receipt of tax declaration information and the collection of federal funds carried out in the immediate previous month, dated with the day on which it is presented to the TREASURY, said receipt must contain broken down by Modality of receipt and collection and payment method used, the total number of tax declaration information receipt operations and, if applicable, federal funds collection operations attended to by itself and/or through its banking correspondents. The fiscal receipt must meet the requirements established in articles 29 and 29-A of the Federal Tax Code.

The TREASURY will communicate to the BANK the acceptance or, if applicable, the rejection of the aforementioned fiscal receipt within 35 natural days following its receipt. Once the TREASURY has accepted the aforementioned fiscal receipt, it will proceed within 40 natural days following to make the payment to the BANK by electronic funds transfer to the account that the latter indicates and that has registered in the TREASURY in accordance with what is indicated in the technical and operational specifications referred to in the RULES.

In the event of rejection of the fiscal receipt referred to in this clause for considering operations attended to of which the TREASURY does not have accredited the validity of its remuneration or for not complying with the requirements established in articles 29 and 29-A of the Federal Tax Code, the BANK may carry out the corresponding clarifications within 15 natural days following the date of receipt of the rejection communication, in accordance with the procedure established in the technical and operational specifications to which the RULES refer, in order for the TREASURY to make, if applicable, the payment of the respective remuneration. The operations attended to referred to in item 2 of the Fourteenth clause will not be subject to clarification.

The TREASURY will communicate to the BANK, within a period of 15 business days counted from the date on which the clarification request is presented, on the validity of the same.

The TREASURY will deliver to the BANK the receipt in which the retention by the Ministry of Finance and Public Credit of the amount of the value added tax corresponding is recorded.

In the event that with a date subsequent to the payment of the remuneration, the TREASURY detects that payments were made considering amounts in excess, it will proceed in accordance with what is established in article 41 of the Treasury Law of the Federation.

Sixteenth. ACCOUNT STATEMENT. The BANK will provide the TREASURY with an account statement for each Banking Business Day, which will be integrated with all the movements recorded in the Account on the Value Date to which the account statement refers, including the received operations, whose payment amount is equal to zero, as well as the initial and closing balances corresponding to that same date.

The account statement will consist of an electronic file whose format, structure and characteristics, as well as the specifications of the information it will contain are described in the technical and operational specifications referred to in the RULES.

The BANK undertakes to deliver said account statement to the TREASURY on the next Banking Business Day following the date to which it refers, by transmitting it through the CECOBAN Telecommunications Infrastructure, and the TREASURY through the same medium will send to the BANK on the same day, an acknowledgment file indicating whether the account statement is accepted or rejected taking into account the specifications indicated in the technical and operational specifications referred to in the RULES, regardless of whether, if applicable, the objections referred to in the last paragraph of this Clause are made.

In the event that unforeseen or spontaneous situations arise that could cause a delay in the delivery of the account statement file by the BANK to the TREASURY or the interruption of communication through the CECOBAN Telecommunications Infrastructure, the BANK and the TREASURY agree to be subject to the Contingency Procedure established for such effects in the technical and operational specifications referred to in the RULES.

The TREASURY may object in writing the information contained in the account statement at its discretion and at any time, requesting that the BANK, within a period of 5 business days counted from the next business day on which the BANK receives the objection, carry out the corresponding clarifications, for the discrepancies that derive from the review and analysis that the TREASURY carries out of the account statement.

Seventeenth. ELECTRONIC BANKING SERVICE. The BANK will provide the TREASURY with the electronic banking service, which is an electronic system owned by the BANK that the TREASURY may use as a means of communication to consult online the balance and movements that the

Account, as well as extract the information derived from said consultation.

The electronic banking service shall be provided by the BANK to the TREASURY, once the latter formally requests it through a communication made in accordance with the terms of Clause Eighteenth of this adhesion contract. Likewise, the parties establish that for the provision of the electronic banking service referred to in this clause, the BANK and the TREASURY will agree on the terms and conditions of said service, considering the computer infrastructure, systems, and other aspects specific to each credit institution. The provision of the service in question will not entail any additional remuneration in favor of the BANK other than those agreed upon in this contract.

EIGHTEENTH. NOTICES AND COMMUNICATIONS BETWEEN THE PARTIES. All notices and communications between the parties must be in writing and delivered to the address of each of them, except those derived from the payment of the remuneration referred to in Clause Fifteenth of this adhesion contract, which may be carried out via email in accordance with the terms set forth in the technical and operational specifications referred to in the RULES.

The operations carried out in the Account will always be conducted in accordance with the instructions of the TREASURY and only through previously authorized public servants for such purposes, whose names, positions, signatures, and operational powers are specified in Appendix 3 of this adhesion contract.

In cases where the TREASURY determines to authorize public servants other than those indicated in the aforementioned Appendix 3, or determines to revoke, limit, or restrict the powers of authorized public servants, the TREASURY will communicate in writing and through a competent public servant to the BANK the names, positions, and signatures of the public servants in question, as well as the powers granted, revoked, limited, or restricted. The BANK will be obligated to prepare a new signature registration card in accordance with what has been communicated by the TREASURY, and once it has obtained the signatures of the authorized public servants on the new card, it will proceed to register it in the corresponding system, thereby replacing the previous signature registration card, with which Appendix 3 of this adhesion contract will be understood to be automatically modified.

Likewise, the parties agree that in cases of revocation, limitation, or restriction of the powers of authorized public servants, the communication referred to in the previous paragraph will take effect precisely from the date it is received by the BANK, unless another specific date is indicated, leaving the BANK obligated to act immediately in accordance with the revocation, limitation, or restriction of powers communicated to it, regardless of whether the new signature registration card is subsequently prepared and registered in the corresponding system.

NINETEENTH. CONFIDENTIALITY. Without prejudice to what is provided in fraction IV of article 32-B of the Federal Tax Code and article 142 of the Credit Institutions Law, the BANK, itself and/or through its banking correspondents when the corresponding authorization so establishes, undertakes to safeguard the confidentiality of all information originating from the receipt of tax declaration information and the collection of federal resources referred to in this adhesion contract. The BANK must respond for the damages and losses that, in its case, are caused by the BANK itself and/or its banking correspondents.

TWENTIETH. RESPONSIBILITIES. The BANK will respond at all times directly and unlimitedly for all deposits and other operations, as well as for the receipt of tax declaration information and the collection of federal resources referred to in this adhesion contract, in accordance with the stipulations contained therein, the Federal Treasury Law, article 91 of the Credit Institutions Law, and other applicable provisions to the specific case.

TWENTY-FIRST. MODIFICATIONS. The Secretariat of Finance and Public Credit, through the TREASURY, may make modifications to the terms and conditions of this adhesion contract, for which it will grant credit institutions a period of 30 natural days, counted from the publication in the Official Gazette of the Federation of the corresponding modifications, to adhere to the new terms, conditions, and characteristics that, if any, are established. In case that credit institutions do not manifest their adherence within said period, it will be understood that they opt not to continue carrying out the receipt of tax declaration information and the collection of federal resources subject of this contract, and consequently, it will be considered rescinded without any responsibility for the Federal Government, and the authorization granted to them by the TREASURY for such purposes will become void.

The parties establish by common agreement that with respect to demand deposits, the BANK expressly waives in this act the modification procedure established in the first paragraph of article 58 of the Credit Institutions Law.

TWENTY-SECOND. APPENDICES. For all legal effects, the appendices of this adhesion contract are an integral part of it.

TWENTY-THIRD. HEADINGS OF THE CLAUSES. The headings of each clause are used exclusively as a reference and do not intend to define or limit the scope of any of the provisions contained therein, so for their interpretation and application, the content of the clause shall be followed and not its heading.

TWENTY-FOURTH. ADDRESSES. For the purposes of this adhesion contract, the parties designate their addresses as follows:

THE BANK:

THE TREASURY:

While the parties do not give notice of the change of address in the terms provided in the first paragraph of Clause Eighteenth of this adhesion contract, through a competent public servant in the case of the TREASURY, or an official with sufficient powers in the case of the BANK, the notices, communications, instructions, and judicial and extrajudicial proceedings derived from this adhesion contract will be made at the addresses indicated above and will fully take effect.

In the notice referred to in the previous paragraph, the party changing its address will request that the competent public servant or the official with sufficient powers, as the case may be, communicate in writing that they are aware for the purposes of this adhesion contract of the new address, and at the moment the requesting party receives said communication, this clause will be understood to be automatically modified.

TWENTY-FIFTH. VALIDITY. The validity of this adhesion contract is subject to the BANK having the authorization, granted by the TREASURY, to carry out the receipt of tax declaration information and the collection of federal resources referred to in the RULES, taking effect on the same date.

The effects of this contract will cease at the moment the TREASURY determines the suspension of the authorization to the BANK until its resolution.

If the TREASURY determines to revoke or terminate the authorization, the effects of this contract will cease from the date the revocation or termination of the authorization is notified, without the need for any declaration to that effect.

In the event that the effects of the contract cease, ongoing operations will not be affected, that is, any operation carried out during the validity of the adhesion contract will continue to take effect until its conclusion, regardless of the cause that originates the cessation of the effects of this contract.

TWENTY-SIXTH. RESCISSION. The BANK manifests its full agreement that the TREASURY may rescind this adhesion contract automatically and without the intervention of any judicial authority, free from all responsibility, in the following cases:

1. For total or partial non-compliance with any of the obligations assigned to the BANK in this adhesion contract;
2. For the falsity of any of the declarations made in this adhesion contract by the BANK;
3. For having had its authorization revoked, if applicable, which was granted to organize and operate as a multiple banking institution;
4. For the BANK being in a state of liquidation, dissolution, managerial intervention, precautionary administration, or bankruptcy in accordance with the laws on the matter, or
5. For the BANK not manifesting its adherence to modifications to the adhesion contract format within the period granted for such purposes, in accordance with what is provided in Clause Twenty-First of this contract.

TWENTY-SEVENTH. APPLICABLE LEGISLATION. This adhesion contract shall be governed and interpreted in accordance with the laws and regulations of the United Mexican States and based on the norms and provisions issued on the particular matter by Banco de México and other authorities empowered to do so.

TWENTY-EIGHTH. JURISDICTION. In case of controversy in the interpretation or fulfillment of this adhesion contract, the parties expressly submit to the jurisdiction of the federal courts of Mexico City, expressly waiving any other jurisdiction that by reason of their present or future domicile might correspond to them.

FORMAT OF APPENDIX 1 OF THE ADHESION CONTRACT FOR THE RECEIPT OF TAX DECLARATION INFORMATION AND THE COLLECTION OF FEDERAL RESOURCES BY CREDIT INSTITUTIONS, WITH REGARD TO TAXES, FEES, IMPROVEMENT CONTRIBUTIONS, PRODUCTS, AND UTILITIES.

APPENDIX 1

MODALITIES, PAYMENT MEANS, AND FEES

The applicable fees for each Modality of receipt and collection are as follows:

Modalities of receipt and collection	Product	Channel	Price by Payment Means
			Cash, Check of the Same Bank or Electronic Transfer	Credit Card same bank	Debit Card same bank	Credit Card other issuer	Debit Card other issuer
NEPE	Window	$13.90	N/A	N/A	N/A	N/A	N/A
	Internet	$4.90	N/A	$6.00	$5.37	$12.24	$12.24
Referenced Deposit	Window	$13.50
	Internet	$4.40
	Window	$12.50

NEPE: New Electronic Payments Scheme.
N/A: Not applicable

FORMAT OF APPENDIX 2 OF THE ADHESION CONTRACT FOR THE RECEIPT OF TAX DECLARATION INFORMATION AND THE COLLECTION OF FEDERAL RESOURCES BY CREDIT INSTITUTIONS, WITH REGARD TO TAXES, FEES, IMPROVEMENT CONTRIBUTIONS, PRODUCTS, AND UTILITIES.

APPENDIX 2

INTEREST NOTIFICATION FORMAT

LOGO OF THE CREDIT INSTITUTION

Document reference number

Mexico City, on __ of _______ of 20__.

FEDERAL TREASURY

Av. Constituyentes No. 1001,
Building A, 4th floor,
Colonia Belén de las Flores.
Álvaro Obregón,
C.P. 01110, Mexico City.

Attention:

---

In accordance with Clause Ninth of the adhesion contract signed between the Federal Treasury (TREASURY) and this credit institution on date ____, I allow myself to inform you of the annual interest rate applied, as well as the interests corresponding to the month of ___, paid on day __ of _____ of 20 to the TREASURY in its Account number ______________, determined as follows:

Day of the month ____ of 20__	Weighted Average Funding Rate given daily by Banco de México	Applied Annual Interest Rate
1
2
3
...
Last day of the month

Total days of the month = A
Sum of rates = B

Daily Average Balance of the Month	Applied Annual Interest Rate	Interest
D = Sum of daily closing balances registered in the Account / A	C	(A*C) * D / 360

SINCERELY,

---

Name, position, and signature of the banking official with powers.

FORMAT OF APPENDIX 3 OF THE ADHESION CONTRACT FOR THE RECEIPT OF TAX DECLARATION INFORMATION AND THE COLLECTION OF FEDERAL RESOURCES BY CREDIT INSTITUTIONS, WITH REGARD TO TAXES, FEES, IMPROVEMENT CONTRIBUTIONS, PRODUCTS, AND UTILITIES.

APPENDIX 3

AUTHORIZED SIGNATURES FOR TREASURY OPERATIONAL INSTRUCTIONS

NAME	POSITION	TYPE OF SIGNATURE	SIGNATURE
(Name of public servant)	(Position of public servant)	(Powers)	(Signature of public servant)

TYPE OF SIGNATURE:

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DOLLAR 17.0427 UDIS 8.810483 TIIE 28 DAYS 6.7659% TIIE 91 DAYS 6.8033% TIIE 182 DAYS 6.8577% FUNDING TIIE 6.51%

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Official Gazette of the Federation

Río Amazonas No. 62, Col. Cuauhtémoc, C.P. 06500, Mexico City Tel. (55) 5093-3200, where you can access our menu of services

Electronic address: dof.gob.mx

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