FEDERATION FISCAL CODE
ARTICLE 5 -A. Modification to the General Anti-Abuse Rule
With the 2020 tax reform, article 5 -A was added to establish what is known as the General Anti-abuse Rule, which consists of in which the tax authority may presumethat the legal acts lack a business reason and that they generate a direct or indirect tax benefit, so that said acts have the fiscal effects that correspond to those that would have been carried out to obtain the economic benefit reasonably expected by the taxpayer. Also in this article it was established that lThe tax effects generated in terms of this article will in no case generate consequences in criminal matters.
However, with the reform for 2021 it is established that lThe effects that the tax authorities grant to the legal acts of the taxpayers due to the general anti-abuse rule, will be limited to the determination of the contributions, their accessories and corresponding fines, without prejudice to the investigations and criminal liability that may arise with relation to the commission of the crimes foreseen in the Fiscal Code.
ARTICLE 13. Tax Mailbox Hours
A last paragraph is added to establish that the tax mailbox will be governed according to the schedule of the Central Zone of Mexico, in accordance with the Law of the Time System in the United Mexican States and the Decree that establishes the Seasonal Hours that are will apply in the United Mexican States.
ARTICLE 14. Term disposals with deferred payment or in installments
The second paragraph is amended to specify that it is understood that disposals of goods are made in term with deferred payment or in installments when vouchers are issued in the terms of article 29-A, section IV, second paragraph of the CFF
ARTICLE 14-B. Spin-off of companies
A fifth paragraph is added to this article to establish that the division of companies will have the character of alienation, when a concept or item whose amount was not registered or recognized in any company arises in the stockholders’ equity of the splinter, spun-off or spun-off company. of stockholders’ equity accounts of the statement of financial position prepared, presented and approved in the general meeting of partners or shareholders that agreed to the division.
ARTICLE 16-C. Concept of recognized markets
Section I is reformed to update the concept of recognized markets, replacing the Mexican Stock Exchange by the public limited companies that obtain a concession from the SHCP to act as a stock exchange in the terms of the Securities Market Law.
ARTICLE 17-F. Identity data verification
The second paragraph is amended to establish that individuals that determine the use of the advanced electronic signature as a means of authentication or signing of digital documents, may request the SAT the service of verification of the identity of the users.
ARTICLE 17-H. Cancellation of digital seal certificates
Sections XI and XII previously provided for in article 17-H Bis are added to this article, in order to immediately render the digital seal certificate without effect when:
XI. Detect that the c taxpayer The issuer of tax receipts did not disprove the presumption of non-existence of the operations covered by such receipts and is definitely in that situation in terms of the fourth paragraph of Article 69-B of the CFF
XII. Detect that these are taxpayers who did not disprove the presumption of unduly transmitting tax losses and are in the list of the ninth paragraph of article 69-B Bis of the CFF
The sixth paragraph is also amended to extend the term in which the tax authorities will announce the resolution on the clarification requests presented by the taxpayers who have been granted the digital seal certificate, which will be 10 days (previously it was 3 days).
ARTICLE 17-H Bis. Temporary restriction of digital seal certificates
Sections IV and X whose content was added to article 17-H are eliminated, and the second paragraph is modified to establish a time limit of forty business days so that taxpayers who have been temporarily restricted from using the digital seal certificate for the issuance of digital tax receipts, present the request for clarification to correct the irregularities detected or to distort the causes that motivated the application of such a measure.
It is also expected that when the period of forty business days expires without the taxpayer having submitted a request for clarification, the tax authorities will proceed to render the digital seal certificates ineffective.
ARTICLE 22. Return of balances in favor
This article is amended to provide that the refund request will be considered not submitted, in those cases in which the taxpayer, or the address indicated by it, is found as not located before the RFC and also when the request is not presented. request, it will not be considered as a collection management that interrupts the prescription of the obligation to return.
ARTICLE 22-D. Verification powers to verify the origin of the return
Sections IV and VI of this article are amended to establish the following:
IV. If there are several requests from the same taxpayer regarding the same contribution, the tax authority may exercise powers for each one or all of the requests and may issue a single resolution.
SAW. At the end of the exercise of the powers of verification to verify the origin of the return, the authority must issue and notify the corresponding resolution within a period of no more than 20 business days (previously the period was 10 days)
In relation to the foregoing, the Fifth Transitory Article states that in the return procedures that are in process at the entry into force of the reform Decree and verification powers have been initiated to verify their provenance in accordance with the ninth paragraph of Article 22, the resolution must be issued within the term provided in section VI of article 22-D of the CFF in force prior to the reform.
ARTICLE 26. Joint and several liability
Section XII is amended to provide that in the event of a split, the limit of joint and several liability of the spun-off companies will not apply, which is up to the capital value of each of them at the time of the split, in the following case: when a concept or item whose amount was not registered or recognized in any of the stockholders ‘equity accounts arises in the stockholders’ equity of the spin-off, spun-off or spin-off company of the statement of financial position prepared, presented and approved in the general meeting of partners or shareholders that agreed to the division.
Subsection XIX is also added to incorporate as joint and several liability companies resident in Mexico or resident abroad with permanent establishment in the country, which maintain operations with related parties resident abroad over which there is effective control, when the latter constitute a permanent establishment in Mexico in terms of tax provisions. This responsibility will not exceed the contributions that such operations would have caused said resident abroad as a permanent establishment in the country.
ARTICLE 27. Federal Taxpayers Registry
The following modifications are made to the RFC:
Section B, section II. It is specified that a single e-mail address and a telephone number of the taxpayer must be registered with the RFC and kept updated.
Section B, section VI. Is established that the notice through which the name and RFC code of the partners and shareholders must be informed, also includes associates and other people who by their nature are part of the organic structure and who hold said character in accordance with the statutes or legislation under which they are constituted and must be presented each time any modification or incorporation is made with respect to these, in the terms established by the SAT through general rules.
Section C, section XII. This fraction is added to incorporate as a faculty of the tax authority, suspend or decrease the obligations of taxpayers, when it is confirmed in their systems or with information from third parties, that they have not carried out any activity in the three previous years.
Section D, section IX. This fraction is added to establish that taxpayers who present the notice of cancellation in the RFC due to total liquidation of assets, due to total cessation of operations or due to merger of companies, must comply with the following requirements and those established by the SAT through rules of general character:
- Not be subject to the exercise of powers of verification, or have tax credits at your expense.
- Not be included in the lists referred to in articles 69, 69-B and 69-B Bis of the CFF
c) That the declared income, as well as the tax withheld by the taxpayer, manifested in the declarations of provisional payments, withholdings, definitive or annual, agree with those indicated in the digital tax receipts by Internet, files, documents or databases that carried by the tax authorities, are in their power or to which they have access.
ARTICLE 29. Digital tax receipts
The first paragraph of this article is modified to reiterate the obligation that taxpayers have to request the respective digital tax receipt, when:
- Make partial or deferred payments that settle balances of other CFDIs
- Export goods that are not subject to sale or whose sale is free.
ARTICLE 29-A. Requirements for digital tax receipts
The following modifications are made:
IV. It is specified that when the RFC is not available and the generic code established by the SAT is indicated in the voucher, it will be considered as an operation held with the general public. Furthermore, it is provided that the SAT may establish facilities or specifications through general rules for the issuance of digital tax receipts over the Internet for operations carried out with the general public.
V. It is clarified that the quantity, unit of measure and class of the goods or merchandise or description of the service that they cover, will be established in the digital tax receipts using the catalogs included in the technological specifications referred to in section VI of article 29 of the CFF.
VII. It is specified that when the consideration is paid in a single payment but is carried out deferred from the moment the CFDI that covers the total value of the operation is issued, a tax receipt will be issued for the total value of the operation at the time of that this is carried out and a tax receipt will be issued for each of the rest of the payments received. Likewise, the requirements relating to the total value of the operation, the amount of taxes withheld, the amount of taxes transferred and the breakdown of the corresponding tax rates are also eliminated for payment vouchers.
ARTICLE 30. Period to keep the accounting
This article is amended, in accordance with the following:
- The information and documentation necessary to implement the agreements reached as a result of the dispute resolution procedures contained in the treaties to avoid double taxation is included as part of the documentation that must be kept for as long as the company subsists.
- The information and supporting documentation that must be kept as part of the accounting are included, without limitation, to prove the following movements in equity:
- Increases of capital stock in cash: the account statements issued by financial institutions
- Capital increases in kind or surplus due to the revaluation of fixed assets: the corresponding appraisals referred to in article 116 of the General Law of Commercial Companies
- Capital increases by capitalization of reserves or dividends: the meeting minutes in which these acts are recorded, as well as the corresponding accounting records.
- Capital increases due to capitalization of liabilities: the meeting minutes in which these acts are recorded, as well as a certification that contains the characteristics established by the SAT through general rules, of the accounting existence of the liability and its value.
- Decrease in share capital by reimbursement to partners: the account statements issued by financial institutions
- Decrease in share capital through release granted to partners: the minutes of subscription, release and cancellation of the shares, as appropriate.
- Merger or division of companies: the statements of financial position, statements of changes in stockholders’ equity and the working papers of the determination of the net tax profit account and of the capital contribution account, corresponding to the fiscal year immediately before and after the one in which the made the merger or spin-off.
- Dividend or profit distribution: the account statements issued by financial institutions stating said situation.
- It is established that when the tax authority is exercising powers of verification regarding fiscal years in which dividends or profits are distributed or paid, their capital is reduced or capital remittances are reimbursed or sent in terms of the Income Tax Law, they must also provide the movements of the net tax profit account, the contribution capital account or any other tax or accounting account involved in the aforementioned acts, regardless of the year in which the movements of said accounts originated
ARTICLE 32-B Bis. Financial accounts report
Sections IV and V of this article are modified, to move to August 31, the date of presentation of the annual reports of the financial accounts reportable by the Financial Institutions, to read as follows:
IV. The information of high value accounts and new accounts that are reportable will be presented by declaration to the tax authorities annually no later than August 31 and, for the first time, no later than June 30, 2017.
V. The information on low-value accounts and pre-existing accounts of entities that are reportable accounts will be submitted by declaration to the tax authorities annually no later than August 31 and, for the first time, no later than June 30, 2018. .
ARTICLE 33. Tax assistance and dissemination
Article 33 is amended in its section I subsections a) and b) to include the following in its wording:
I. Tax authorities will provide free assistance to taxpayers and the general public
a) They will inform about the possible consequences in case of not complying with the tax provisions, provide supporting printed or digital material and will exercise actions in matters of tax civility and tax culture to promote values and principles for the promotion of formality and compliance with tax obligations
b) They will invite taxpayers to come to their offices in order to be able to guide them regarding the correction of their tax situation for the correct fulfillment of their tax obligations
In addition, subsection i) of fraction I and fraction IV are added to establish the following:
i) The tax authority will make known periodically and in general for the taxpayers of the Income Tax Law, reference parameters with respect to profit, deductible concepts or effective tax rates presented by other entities or legal figures that obtain income, Considerations or profit margins for carrying out their activities based on the economic sector or industry to which they belong.
The dissemination of this information will be done in order to measure tax risks. The SAT under the protection of voluntary compliance programs may inform the taxpayer, their legal representative and in the case of legal entities, their management bodies, when it detects cases of risk based on the parameters indicated in the previous paragraph, without that it is considered that the tax authorities initiate the exercise of their powers of verification. These programs are not binding and will be developed according to the general rules issued by the SAT.
IV. Promote compliance in terms of filing returns, as well as corrections to your tax situation by sending:
a) Payment proposals or pre-filled statements.
b) Communications to promote compliance with their tax obligations.
c) Communications to report detected inconsistencies or atypical behaviors.
Sending the documents indicated in the previous paragraphs will not be considered the beginning of powers of verification.
ARTICLES 40. Application of Enforcement Measures
Section III of article 40 is amended to include third parties related to taxpayers, and the effects of making them subject to the precautionary insurance of assets or negotiation, when they do not comply with requests for information or documentation requirements addressed to them, as to the provisions of article 40-A of the CFF and to the general rules established by the SAT.
ARTICLES 40-A. Precautionary Assurance
Article 40-A is amended to incorporate third parties related to the taxpayer or jointly responsible, in the procedure for precautionary insurance. In addition, other modifications were made, mainly related to the following:
I. Subparagraph d) is added. that incorporates the practice of precautionary assurance when containers or containers that contain alcoholic beverages are detected that do not have labels or seals attached, or, if they are false or altered, and when the legal possession of the labels or seals is not accredited that the taxpayer has in his possession.
II. It is established that the precautionary assurance of the assets or the negotiation of third parties related to the taxpayer or jointly responsible will be practiced for up to one third of the amount of the operations, acts or activities that said third party carried out with the taxpayer or jointly responsible, or with which the tax authority intends to verify the requests for information or documentation requirements addressed to them.
III. The order of priority of the precautionary assurance is changed to point first to bank deposits and, following in the order, accounts receivable, stocks, bonds, etc; money and precious metals; property; movable property; the negotiation of the taxpayer; copyright and lastly artistic works, scientific collections and jewelery.
Likewise, it is added as one of the assumptions for the precautionary insurance of bank accounts to proceed, when the taxpayer, jointly responsible or third party related to them, has been sanctioned on two or more occasions for the commission of any of the infractions to which Section I of Article 85 of the CFF refers to. It also indicates that in the event that they do not have bank accounts, the precautionary assurance will be practiced on any of the assets without the need to exhaust the established order of priority.
IV. When it comes to the insurance of bank deposits, it is established that the corresponding financial entity or savings and loan cooperative society must inform the taxpayer, jointly responsible or third party related to them the amount of the amounts insured, as well as the number of the accounts or contracts on which said assurance has been performed.
The terms in which the corresponding commission must inform the authority that ordered the measure, the information regarding the name, reason, or company name of the entity that has practiced it, the amount of the amounts insured, as well as the number of the accounts or contracts on which said assurance has been made.
In addition, it is specified that financial entities or cooperative savings and loan societies may in no case deny taxpayers information about the authority that ordered the insurance.
V. This fraction is added to establish that the assets or the negotiation of the taxpayers, jointly and severally liable parties or related third parties, are insured from the moment the precautionary insurance is practiced, even when they are subsequently ordered, recorded or registered with other institutions, agencies, registries or third parties.
SAW. It is established that the authority will notify to the taxpayer, jointly and severally liable or related third party, the conduct that originated the precautionary assurance and the amount thereof, being able to use any of the forms of notification indicated in article 134 of the CFF (in substitution of personal notification or by tax mailbox) . In addition, a period of no more than twenty days is established, replacing the three-day period.
VIII. Although it is established that in the cases provided for in this section, the authority must order that the precautionary insurance be lifted no later than the next third day, a paragraph is added to indicate that the The tax authority will notify the taxpayer, jointly and severally liable or related third party, that the lifting of the precautionary assurance of their assets or negotiation was carried out, in terms of the provisions of article 134 of this Code, within a period or longer twenty days from the date on which the precautionary insurance has been lifted.
In accordance with the provisions of the Fifth Transitory Article, in the procedures for the precautionary assurance of assets or the negotiation of taxpayers or joint and several liable parties and their lifting, which are pending resolution upon the entry into force of the reform Decree , must be substantiated and resolved in terms of article 40-A of the CFF in force until December 31, 2020.
ARTICLE 44. The refusal to sign the home visit certificate does not affect its validity.
A paragraph is added to section III of this article to specify that if at the closing of the record that is drawn up, the visited or the person with whom the diligence was understood or the witnesses refuse to sign the record, or the visited or the person With whom the diligence was understood, they refuse to accept a copy of the record, said circumstance will be established in the record itself, without this affecting the validity and probative value of the same; terminating the diligence.
ARTICLE 46. Rules for home visits
A paragraph is added to section IV, as well as two final paragraphs, which indicates the following:
Visitors will have the power to assess the documents or reports obtained from third parties in the course of the visit, as well as the documents, books or records submitted by the taxpayer to disprove the facts or omissions mentioned in the last partial act. The assessment will include the suitability and scope of the reference documents, books, records or reports, as a result of the analysis, review, comparison, evaluation or assessment, carried out individually or as a whole, in order to distort or not the mentioned facts or omissions.
For the purposes of this article, it will be understood as circumstantial, to detail in detail all the information and documentation obtained within the home visit, through the analysis, review, comparison against tax provisions, as well as the evaluation, estimate, appreciation, calculation, adjustment and perception, carried out by the visitors, without it being understood in any way that the action of circumstances constitutes evaluation of evidence.
The information referred to in the preceding paragraph will be, but not limited to, that which is consigned in the books, records and other documents that make up the accounting, as well as that contained in any means of digital storage or data processing that taxpayers subject to review have in their possession, including objects and merchandise found at the visited address and information provided by third parties.
ARTICLE 49. Procedure for home visits
This article is amended to establish details in the relationship with home visits referred to in sections V and XI of article 42 of the CFF
- The offices, warehouses, warehouses and places where administrative activities are carried out are incorporated as places where the home visits referred to in this article can be made.
- The reference of “record” is changed to “record or records” of home visit in sections III, IV and V
According to the explanatory memorandum, this last change is due to the fact that the home visits referred to in this article will be allowed to be exhausted in more than one diligence, providing that the authorities return to the domicile or establishment of the taxpayer where it is being practiced. the visit, in order to carry out a second or subsequent proceedings under the same order.
ARTICLE 52-A. Public Accountant Opinion Review
The following clarifications are made regarding the review of the opinion:
- When the public accountant who has formulated the opinion is required to display the working papers prepared for the audit, he must appear before the tax authority in order to make the clarifications that are requested, in relation to them.
- The previous review will be carried out exclusively with the public accountant who has formulated the opinion, without the legal representation being appropriate.
- The sequential review of the opinion provided for in this article will not proceed in the case of the review of uses derived from the authorization or concession granted for the provision of management, storage and custody services of commercial goods, or in the case of fines in foreign trade matter
ARTICLE 53. Term to present reports or documents in reviews
The last paragraph of this article is amended to indicate that any of the deadlines for providing information in the audit acts established in article 53 may be extended by the tax authorities for ten more days, in the case of reports whose content is difficult. to provide or difficult to obtain.
ARTICLE 53-B. Electronic Reviews in foreign trade matters
The last paragraph of this article is amended, specifying that the deadline for completing the electronic review process in foreign trade matters will be six months and it will only be two years when an international certification has been requested.
ARTICLE 69-B Bis. Undue transfer of the right to reduce tax losses
This article is amended regarding the following:
- It is specified that what the authority may presume in accordance with this article is “the undue transmission of the right to reduce tax losses” instead of “the improper transmission of tax losses”
- It is established that the statements made by the taxpayer to the authority to distort the facts, will indicate the purpose of the legal acts that gave rise to the transmission of the right to reduce tax losses; in order for the authority to be able to determine that this transfer had as its main purpose the development of its business activity and not that of obtaining a tax benefit
- It incorporates the possibility that taxpayers request through the tax mailbox, on a single occasion, an extension of ten days to the expected period of twenty days to provide information and documentation, as long as the extension request is made within the initial term twenty days.
- It is specified in the last paragraph that when the taxpayer has not corrected his tax situation, it shall be considered that the transmission of the right to reduce the tax loss pursuant to this article is a simulated act for the purposes of the crimes provided for in the CFF
ARTICLE 69-C and 69-H. Conclusive Agreements
Article 69-C is amended to establish a time limit to adopt a conclusive agreement, up to within twenty days after the one in which the final act was drawn up, the notice of observations or the provisional resolution, as the case may be, notified. .
The cases in which the request for the adoption of a conclusive agreement will not proceed are also established:
I. Regarding the powers of verification that are exercised to verify the origin of the return of balances in favor or payment of the undue, in terms of the provisions of articles 22 and 22-D of the CFF
II. Regarding the exercise of powers of verification through certificates to third parties in terms of sections II, III or IX of article 42 of this Code.
III. Regarding acts derived from the execution of resolutions or sentences
IV. When the period of twenty days following the one in which the final act has been drawn up, the notice of observations or the provisional resolution has been notified, as the case may be.
V. In the case of taxpayers who are located in the cases referred to in the second and fourth paragraphs, the latter in its final part, of article 69-B of this Code, that is, companies that invoice simulated operations (EFOS) presumed or definitive.
For its part, article 69-H specifies that against the conclusive agreements reached and signed by the taxpayer and the authority, no means of defense or any dispute resolution procedure contained in a treaty will proceed to avoid double taxation.
ARTICLE 75. Fines: an aggravating factor is incorporated and the payment term is reduced for its reduction
Section V is incorporated into this article, considering as an aggravating factor for the imposition of fines, that taxpayers do not comply with the tax provisions on transfer pricing, being as follows:
V. It is considered aggravating that taxpayers do not comply with the provisions of articles 76, sections IX and XII, 76-A, 90, penultimate paragraph, 110, section XI, 179, 180, 181 and 182 of the Tax Law About Income.
Likewise, section VII (before VI) of this article is amended to reduce to 30 business days after the notification of the sanction takes effect, the term to pay the fine and obtain a reduction of 20% of its amount ( before the deadline was 45 days)
ARTICLE 76. The reduction of fines in transfer pricing matters is eliminated.
The tenth paragraph of this article, which established 50% reductions in fines for breach of transfer pricing obligations, is repealed.
ARTICLE 90-A. Infringement for concessionaires of public telecommunications networks
This article is added to establish a fine of $ 500,000.00 to $ 1’000,000.00 to sanction concessionaires of a public telecommunications network in Mexico who do not comply, within a maximum period of five days, with the order to block access to the digital service of the provider of said services provided for in article 18-H QUATER, second paragraph, of the VAT Law. The same sanction will be applied when the aforementioned concessionaires do not carry out the unblocking within the period referred to in article 18-H QUINTUS, second paragraph, of the aforementioned Law. Said sanction will also be imposed for each calendar month that elapses without complying with them. mentioned orders.
ARTICLE 103. Presumption of Contraband
Section XXI is added to this article to presume that the crime of smuggling is committed when:
XXI.It is omitted to return, transfer or change the customs regime, the merchandise imported temporarily in terms of article 108, section III, of the Customs Law.
The explanatory statement indicates that the aforementioned provision of the Customs Law, allows companies with export promotion programs, import merchandise of foreign origin temporarily during the term of the program and without payment of the contributions corresponding to the definitive importation, However, there are companies that do not return merchandise abroad, nor do they change their regime once the program ends, which is intended to be avoided with this reform.
The following amendments refer to clarifications made to the articles of Title V relating to administrative procedures, in accordance with the following:
ARTICLE 123. Documents accompanying the appeal for revocation
A third paragraph is added to this article, to establish that when processing the appeal for revocation andIn case the documents are presented in a language other than Spanish, they must be accompanied by their respective translation.
ARTICLE 133-A. Term for the authority to comply with the resolutions issued in the revocation appeal
The last paragraph is amended to establish that lThe deadlines for compliance with the resolution established in this article will begin to run as of the thirty days to challenge it, unless the taxpayer proves to have filed a means of defense (before the deadline was 15 days)
Notifications and guarantee of tax interest
ARTICLE 139. Notifications by stages
This article is amended to establish that Notifications by podiums will be made by fixing the document to be notified for six days in a place open to the public in the offices of the authority that makes the notification (previously the term was 15 days)
ARTICLE 141. Guarantee of Fiscal Interest
Section V of this article is amended to specify that the seizure in the administrative channel, to guarantee the fiscal interest, may be locked only on tangible and immovable property, except rustic properties, as well as on negotiations.
ARTICLE 143. Manner of making the Guarantees effective
This article is amended mainly to replace the term “surety companies” with “institutions that issue surety policies” by virtue of the fact that there are currently insurers authorized to issue surety policies.
Seizure and Auction
ARTICLE 160. Seizure of credits
The first paragraph is amended to establish that if the debtors of the garnishee do not report the characteristics of the contractual relationship with the taxpayer within three days, a fine will be imposed in accordance with Article 91 of the CFF.
In addition, the following paragraphs are added:
- In the case of titles to order or bearer, the seizure can only be practiced by physically obtaining them.
- If the title of the credit itself is secured, a depositary will be appointed to keep it in custody, who will have the obligation to do everything necessary so that the right that the title represents is not altered or impaired, and to attempt the actions and resources that the law grants to make the credit effective.
- Once the payment of the credit has been made, by the debtor to the garnishee, the authority will require the latter to deliver the digital tax receipt over the Internet within a period of three days for the concept that was the reason for the payment made, warned that, if it does not do so, the executing authority will issue the corresponding document in its default.
ARTICLE 177. Notification to creditors of the auction period
This article is amended to Specify that the creditors that appear in the encumbrance certificate will be additionally notified by courts or by edicts, in the event that they cannot be notified personally or through the tax mailbox, of the date on which the auction will take place.
ARTICLE 183. Formalities for the auction
The first paragraph is reformed in the reference to the SAT auction website, instead of the SAT auction website
The penultimate paragraph is also amended to specify that the auction is considered to have been concluded in favor of whoever made the best bid and made the payment of the bid offered, within the deadlines established in articles 185 and 186 of this Code.
ARTICLE 185 and 186. Payment of the position of movable property, real estate and negotiations
These articles are amended in the same sense of considering the auction concluded until the winning bidder makes the full payment of the bid offered and the bank deposit is incorporated as a means of payment of the bid offered.
ARTICLE 188-Bis. Refund of amounts paid by the bidder in the auction procedure
It is reformed to specify that the period in which the bidder may requesting the delivery of the amounts paid for the acquisition of the auctioned goods, will run from the date on which the authority reports on the impossibility of delivering them.
ARTICLE 196-A. Abandonment in favor of the Treasury of the seized assets
This article replaces the methods of personal notification, by tax mailbox or by certified mail with acknowledgment of receipt, being able to use any of the forms of notification indicated in article 134 of the CFF to inform that the goods have caused abandonment and become property of the federal treasury.