Pro-Taxpayer Series. Generalities of Federal Tax Law in Mexico

List of Contents

• Introduction
• Content Related
• Original Language and Source of this Entry
• 1) Mandatory Tax Contributions in Mexico
• 2) Exploitations (Aprovechamientos)
• A) Collection of Non-Tax Fines
• 3) Tax Liabilities (crédito fiscal^[1])
• A) Foreign Tax Liabilities
• 4) Appraisals for Tax Purposes
• 5)Interpretation of Tax Laws
• 6) Business Purpose
• A) Procedure and Application
• 7) Self-Determination of Contributions
• 8) Validity of Tax Rules
• 9) Residency for Tax Purposes
• A) Individuals
• B) Legal Entities
• 10) Tax Domicile
• A) Individuals
• B) Legal Entities
• 11) Fiscal Year and Business Days
• A) Business Days
• B) Working Hours
• 12) Alienation of Goods
• A) Installment Alienation of Goods
• B) Alienation of Goods in National Territory
• 13) Income From Goods or Services
• 14) Update of Contributions
• 15) The joint Venture (Asociación en participación)
• More Series On Tax Matters

Introduction

With the rapid evolution of technology, administrative authorities now have unprecedented capabilities to monitor and control our activities. This is particularly true in the realm of ​​tax matters, where the State’s focus and emphasis are most pronounced. It’s no wonder that the Tax Administration Service is the primary concern for Mexican businessesmen and taxpayers.

Despite this fear, I have noticed that most people, perhaps due to the technical nature of the matter, do not fully know their rights vis-à-vis the tax authorities. And although the Tax Administration Service itself must spread a healthy tax culture—which it has done—this is insufficient. That is why we must do our part and share our knowledge as professionals in tax issues.

Under this framework, at the office of beLegal Abogados S.C., I have decided to start a series of publications about tax law. An area that may not be fascinating for many but is necessary for the good conduct of your business, employment, and even your freedom. In this series, I will address topics on the generalities of tax matters, the powers of the Mexican Tax Administration Service, the crimes that taxpayers may incur, everything related to the different tax regimes of individuals and legal entities (both national and foreigners) of the Income Tax Law, the ABC of the Value Added Tax Law, to mention a few topics.

Although I have already discussed some topics in tax matters throughout beLegal Abogados’s blog and my website, I have dealt with the most diverse issues without keeping the order that a taxpayer eager for concrete information would wish. That’s why, with this entry, I will begin a series where I will discuss the most important topics in tax matters, starting with the general provisions of the Federal Tax Code and its regulations.

The above is true even though it’s true that there are more prepared and authoritative people who have already written about tax matters in Mexico. However,  it’s also true that most information is dispersed on the Internet or in academic texts, practically inaccessible to many people. That is why, in order to contribute to the culture of tax legality in Mexico and abroad, I humbly begin the series in question that will become increasingly larger and linked in this first entry so that more people find the precise information they were looking for.

Content Related

• Electronic Media in Tax Matters in Mexico
• Requests and Payments in Mexico’s Tax Matters
• Tax Refund and Undue Payments in Mexico

Original Language and Source of this Entry

This entry is just a translation of the original one I wrote and published on https://belebalabogados.mx under the title Serie en pro del contribuyente. Generalidades de la materia fiscal en México. Therefore, if you have doubts about my translation, please check the source for more information. Keep in mind that English is not my native language, so from now on, I apologize to the reader for any errors or confusion that may arise from this translation.

1) Mandatory Tax Contributions in Mexico

Not only from the Political Constitution of the United Mexican States but from the Federal Tax Code itself, it’s clear that the obligation of Mexicans and foreigners—under the conditions that I will address later—to make the payment of necessary contributions in order to contribute to public spending, both of the Federation, federal entities and the municipalities in which they reside or have sources of wealth.

Contributions in Mexico are classified as 1) taxes, 2) social security contributions (a topic about which, if you want to know a little more, I invite you to check my entry Social Security Contributions and Obligations in Mexico, 3) contributions for improvements and 4) duties. A whole topic that to better understand its scope, I also recommend that you check my entry, Contributions Contemplated in Mexico, where I talk about all its characteristics.

2) Exploitations (Aprovechamientos)

In terms of state income, most people think it’s only contributions when the reality is that these are nothing more than one of the many ways the State has to finance its current spending (which would ideally be ) and the projects it undertakes. In that sense, other sources of income such as: loans, expropriations, products, confiscations, privatizations, and exploitations. The latter is a little more common.

By exploitation, we must understand all income that the State receives for public law functions, which is different from contributions, income derived from financing, and those obtained by decentralized organizations and state participation companies.

This income includes the fines the governed must pay for non-compliance with tax regulations and others in general, such as not attending a hearing in a civil trial, etc. The amounts derived from the administrative responsibility incurred by public servants to the detriment of the State itself also have this nature.

A) Collection of Non-Tax Fines

It’s important to highlight that, in accordance with our federal tax regulations, exploitations resulting from fines imposed for violations of legal or regulatory provisions that are not fiscal in nature may be used to cover the operating and investment expenses of the agencies in charge to apply or monitor compliance with the provisions whose violation gave rise to the imposition of the fine.

On the other hand, for the purposes of its collection, the provisions of rule 2.1.1 of the Miscellaneous Resolution for Fiscal Year 2024 issued by the Tax Administration Service must be complied with, which stipulates that for its collection, the federal non-tax authorities who remit liabilities derived from administrative fines must send the document determining the tax liability and its proof of notification in original, certified copy or digital document with electronic signature of the authorized official within a maximum period of 1 year. Additionally, they must meet the following requirements:

1.- Provide identification and location data, that is: A) name or company name of the debtor and, where applicable, the legal representative; B) RFC (Federal Taxpayer Registration) code of the debtor with homoclave; and C) tax domicile of the debtor in national territory: street, exterior number, interior number, neighborhood, town, federal entity, postal code, and the municipality or mayor’s office, as the case may be.

2.- The resolution of the tax liability specifying: A) the authority that determines the tax liability; B) the document determining the tax liability, signed by the official who issued it; C) resolution number; D) date of determination of the tax liability; E) concept or concepts for which the tax liability originated; F) amount of the tax liability; G) date on which the payment should have been made and H) proof of notification and summons, if applicable, of the document determining the tax liability, in original or certified copy.

3) Tax Liabilities (crédito fiscal^[1])

By tax liability, we must understand the amount of money determined by the tax authority, in this case, the Federation, whether it comes from contributions, their accessories, or exploitations, as well as those to which the laws give that character and the State has the right to receive as an employee.

The Ministry of Finance and Public Credit shall be responsible for collecting federal revenues, even though its decentralized body, the Tax Administration Service (SAT), is the best known, at least for demanding the payment of federal taxes.

A) Foreign Tax Liabilities

The taxes and their accessories required by foreign States whose collection is requested from Mexico, in accordance with the international treaties on mutual assistance in the collection of which Mexico is a party, the provisions of the relevant Federal Tax Code shall apply to the notification and execution of tax liabilities.

The Ministry of Finance and Public Credit or the offices it authorizes shall collect the taxes and their accessories already required by foreign states in accordance with international treaties.

4) Appraisals for Tax Purposes

Appraisals that must be carried out for the payment of federal taxes (such as Income Tax) or to guarantee a tax liability, unless expressly provided for, shall have a maximum validity of 1 year from the date they are issued. In any case, this appraisal shall be void, and a new one shall be required in those cases after it has been carried out, constructions, installations, or permanent improvements are carried out on the real estate in question.

On the other hand, the appraisals to be valid for tax purposes can only be carried out by:

1.- The Institute of Administration and Appraisals of National Assets.

2.- Credit institutions.

3.- Commercial notary public (corredor público) with current registration with the Ministry of Economy.

4.- Companies dedicated to the sale or auction of goods.

Nevertheless, in appraisals referring to a date before the date on which they are carried out, the following shall be satisfied:

1.- The property’s value shall be determined when the appraisal is carried out.

2.- The amount obtained per the above shall be divided by the factor obtained by dividing the National Consumer Price Index of the month immediately preceding the one in which the appraisal is carried out between the index of the month to which it is referred.

3.- The result obtained according to the previous operation shall be the asset’s value on the date the appraisal is referred to. In any case, the appraiser may adjust this value when reasons justify it before presenting the appraisal, which must be expressly indicated in the same document.

5)Interpretation of Tax Laws

As a general rule, in tax matters, the provisions that establish burdens on individuals, those that indicate exceptions, and those that establish infractions and sanctions are strictly applicable, and no special interpretation (such as analogy, etc) can be made. The rules that refer to the subject, object, base, rate, or tariff shall be considered to establish burdens on individuals.

Consequently, the other tax provisions (especially the so-called instrumental ones) shall be interpreted applying any other method of legal interpretation, in terms of article 14, fourth paragraph^[2] of the Political Constitution of the United Mexican States, with civil matters being understood as all what is not criminal matters, as established by our highest court in the following judicial criterion: CIVIL ORDER TRIAL. THE RELATIVE EXPRESSION CONTAINED IN ARTICLE 14, FOURTH PARAGRAPH, OF THE GENERAL CONSTITUTION OF THE REPUBLIC ALSO APPLIES TO JUDGMENTS IN ADMINISTRATIVE (IN A BROAD SENSE) AND LABOR MATTERS^[3].

In this sense, both the taxpayer and the tax authority itself may make logical-legal arguments beyond the deductive and literal, such as by the majority of reason, analogy, systematic (see TAX LAWS. THE SYSTEMATIC INTERPRETATION OF THEIR RULES DOES NOT CONTRAVENE THE PRINCIPLES OF INTERPRETATION AND STRICT APPLICATION AND LEGALITY THAT GOVERN SUCH MATTER^[4]), teleological, historical, etc. on those tax provisions that do not fall within that strict interpretation.

As an example, consider that it could validly be interpreted by analogy that a document not mentioned in article 28 of the Federal Tax Code (which talks about what makes up accounting) must be part of accounting, as long as it has similarity with any of those expressly indicated there, among other assumptions.

6) Business Purpose

Along with the materiality of tax operations (which merits an autonomous entry), an issue that stands out in the tax field in Mexico is the power that tax authorities have to ignore the business reason or purpose of legal acts whose only effects are to reduce the tax base of the taxpayers. A concept that comes from financial jargon.

In that sense, the business purpose can be understood as the motive to carry out an act to which one has the right, related to a lucrative occupation and aimed at obtaining a profit. That is to say, it’s the reason for the existence of any lucrative company that involves seeking extraordinary profits that benefit the shareholder and promote the generation of value, creation, and development of long-term relationships with customers and suppliers. The above is reflected in the following criterion: BUSINESS PURPOSE. THE AUTHORITY MAY CONSIDER ITS ABSENCE AS ONE OF THE ELEMENTS THAT LEAD IT TO DETERMINE THE LACK OF MATERIALITY OF AN OPERATION, IN WHICH THE BURDEN OF PROOF TO PROVE THE EXISTENCE AND REGULARITY OF THE OPERATION IS BORNE BY THE TAXPAYER^[5].

Therefore, in terms of article 5-A of the Federal Tax Code, legal acts that lack a business reason and generate a direct or indirect tax benefit shall have the tax effects that correspond to those that would have been carried out to obtain the economic benefit reasonably expected by the taxpayer.

Finally, the effects that the tax authorities grant to taxpayers’ legal acts due to the application of this figure shall be limited to determining the contributions, their accessories, and corresponding fines without prejudice to the investigations and criminal liability that may arise in relation to the commission of the crimes provided for in the Federal Tax Code.

A) Procedure and Application

This lack of business purpose is applicable in the exercise of the verification powers of the tax authorities since they may presume that the legal acts lack a business purpose based on the facts and circumstances of the taxpayer known, as well as the assessment of the elements, information, and documentation obtained during the verification powers. Notwithstanding the above, the tax authority may not ignore the aforementioned legal acts for tax purposes without first making known the situation in the last partial record referred to in section IV of article 46 and the observations letter referred to in section IV of article 48 or the provisional resolution referred to in section II of article 53-B all of the Federal Tax Code.

On the other hand, before issuing the last partial report, the letter of observations, or the provisional resolution referred to in the previous paragraph, the tax authority must submit the case to a collegiate body comprised of officials from the Ministry of Finance and Public Credit and the Tax Administration Service and obtain a favorable opinion for the application of lack of business purpose. If the opinion of the collegiate body is not received within two months from the presentation of the case by the tax authority, it shall be understood to have been carried out in a negative sense.

7) Self-Determination of Contributions

Contributions are usually caused, or, in other words, the generating event provided for in the law that gives rise to the obligation to contribute to the State is carried out in accordance with the legal or factual situations provided for in the tax laws in force during the period in which they occur.

On the other hand, prominently, article 6 of the Federal Tax Code established the principle called tax self-determination, which, in essence, implies that it’s the taxpayer himself who determines the contributions at his expense, without this reaching correspond to a right but rather a modality related to the fulfillment of its tax obligations, as determined by the Supreme Court of Justice in the following binding criterion: FISCAL OBLIGATIONS. THE SELF-DETERMINATION OF THE CONTRIBUTIONS PROVIDED FOR IN ARTICLE 6 OF THE FEDERAL TAX CODE DOES NOT CONSTITUTE A RIGHT BUT A MODALITY FOR COMPLIANCE WITH THOSE RESPONSIBLE FOR THE TAXPAYER^[6].

In any case, if the tax provisions stipulate that the determination must be made by the tax authorities, as a general rule, the taxpayer has 15 business days from the accrual of the contribution to provide the authority with the necessary information for the determination.

Moreover, contributions must be paid on the date or within the period indicated in the respective tax provisions. In the absence of express provision, payment must be made through a declaration that shall be presented to the authorized offices within the following:

1.- If the contribution is calculated for periods established by law and in cases of withholding or collection of contributions, the taxpayers, withholders, or persons whose laws impose the obligation to collect them shall inform them no later than the day 17 of the calendar month immediately following the end of the withholding or collection period, respectively.

2.- In any other case, within 5 days following the moment of causation.

Finally, when the tax provisions establish options for taxpayers to comply with their tax obligations or to determine the contributions they are responsible for, the option chosen by the taxpayer may not vary within the same fiscal year.

8) Validity of Tax Rules

A very controversial issue in tax matters is when taxpayers must adapt to constant changes in tax regulations. However, you should know that, as a general rule, the tax laws, regulations, and general administrative provisions shall come into force in Mexico on the day following their publication in the Official Gazette of the Federation unless they state a later date.

9) Residency for Tax Purposes

Residents in Mexico shall be considered:

A) Individuals

1.- Those who have established their home in Mexico.

When the individuals in question also live in another country, they shall be considered residents in Mexico if their center of vital interests is located in the national territory. For this purpose, it is considered that the center of vital interests is in the national territory when: a) more than 50% of the total income obtained by the individual in the calendar year has a source of wealth in Mexico and b) when the country has the main center of their professional activities.

On the other hand, individuals are considered to have not established their homes in Mexico when they temporarily inhabited real estate for rural purposes, and their center of vital interests is not located in our country.

2.- Those of Mexican nationality who are State officials or State workers, even when their center of vital interests is located abroad.

B) Legal Entities

1.- Legal entities that have established the main administration of the business or its headquarters of effective management in Mexico.

It is considered that a legal entity has established in Mexico the main administration of the business or its headquarters of effective management when in the national territory is the place where the person or persons who make or execute the control, direction, operation, or administration decisions of the legal entity and the activities it carries out are located.

As a culmination, individuals or legal entities who cease to be residents in Mexico in accordance with the Federal Tax Code must submit a notice to the tax authorities no later than 15 days immediately before the day on which the change of tax residence occurs. When individuals or legal entities fail to present said notice, they shall not lose their status as residents in Mexico.

10) Tax Domicile

The following is considered a tax domicile for individuals and legal entities:

A) Individuals

1.- When they carry out business activities, the sites where the main seat of their business is located.

2.- When they do not carry out business activities, the sites they use to carry out their activities.

3.- Only in cases where the individual who carries out activities indicated in the previous paragraphs does not have a site, their home. For these purposes, the tax authorities shall inform the taxpayer in their home that they have 5 business days to prove that their address corresponds to one of the assumptions provided for in sections 1 or 2.

As long as the taxpayers have not declared any of the addresses mentioned above or have not been located there, the address they have declared to the financial institutions or the cooperative savings and loan societies shall be considered as the address, provided that they are users of the services that they provide.

B) Legal Entities

1.- If they are residents in Mexico, in the location where the main administration of the business is located.

2.- If these are establishments of legal entities residing abroad, said establishment, in the case of several establishments, is the location where the main administration of the country’s business is located, or failing that, it is the one they designate.

When taxpayers have not designated a tax domicile and are obliged to do so, or have designated as a tax domicile a place other than the one that corresponds to them in accordance with the provisions of this same provision or when they have stated a fictitious domicile, the tax authorities may carry out proceedings wherever they carry out their activities.

11) Fiscal Year and Business Days

The fiscal year is normally considered from January 1 to December 31; therefore, when tax laws establish that contributions shall be calculated by fiscal years, they refer to this calendar year. However, when legal entities begin their activities after January 1, said fiscal year shall be irregular and must begin on the day they begin activities and end on December 31 of the year in question.

On the other hand, it’s pertinent to clarify that when the tax provisions establish that contributions must be calculated per month, it shall be understood that it corresponds to the corresponding calendar month.

A) Business Days

Now, as regards the deadlines set for compliance with tax laws, the following should not be computed:

1.- On Saturdays and Sundays.

2.- January 1.

3.- The first Monday of February in commemoration of February 5.

4.- The third Monday of March in commemoration of March 1.

5.- May 1 and 5.

6.- September 16.

7.- The third Monday of November in commemoration of November 20.

8.- On December 1 of every 6 years, when the transfer of the presidency of the Republic corresponds.

9.- December 25.

Nor shall the days on which the federal tax authorities have general vacations be counted in said deadlines, except in the case of deadlines for the presentation of declarations and payment of contributions, exclusively. In these cases, those days are considered business days. In any case, those granted in stages are not general vacations.

When the terms are set by month or by year, without specifying that they are calendar, it shall be understood that in the first case, the term ends on the same day of the calendar month following the one in which it began and in the second, the term shall expire on the same day of the calendar year following that in which it began. On the other hand, in terms set by month or year when the same day does not exist in the corresponding calendar month, the term shall be the first business day of the following calendar month.

Finally, the tax authorities may enable non-business days when they consider it necessary and suspend the deadlines due to force majeure or unforeseeable circumstances. This suspension, if applicable, shall be made known to taxpayers through general provisions.

B) Working Hours

The procedures carried out by the tax authorities must be carried out on business days and hours, which are between 7:30 a.m. and 6:00 p.m. However, a notification procedure initiated during business hours may be concluded during non-business hours without affecting its validity.

In the case of the verification of goods and transport merchandise, all days of the year and 24 hours a day shall be considered business hours. An exception that applies intensely in customs matters.

In any case, the tax authorities, for the practice of home visits, the administrative execution procedure and precautionary attachments, may enable non-working days and hours when the person with whom the diligence is going to be carried out activities for which they must pay contributions on non-business days or hours.

A procedure initiated on business days and hours may also be continued on non-business days or hours when the purpose of the continuation is to ensure the individual’s accounting or assets.

12) Alienation of Goods

A term used throughout tax legislation, particularly in the Income Tax Law, is ‘alienation’ of goods. And although the lawmakers do not provide us with a definition of this, they tell us which figures should be understood as alienated. In that sense, the alienation of assets is understood to be:

1.- Any transfer of property, even in which the transferor reserves ownership of the property.

2.- The adjudications, even when they are made in favor of the creditor.

3.- The contribution to a company or association.

4.- That which is carried out through financial leasing^[7].

5.- That which is carried out through the trust in the following cases: A) in the act in which the trustor appoints or undertakes to appoint a trustee other than himself and provided that he does not have the right to reacquire the assets from the trustee and B) in the act in which the trustor loses the right to reacquire the trustee’s assets if such right had been reserved.

6.- The rights transfer over the assets assigned to the trust.

7.- The transfer of ownership of a tangible asset or the right to acquire it that is carried out through the transfer of credit titles or rights that represent it.

8.- The transmission of credit rights related to the supply of goods, services, or both through a financial factoring contract at the time of execution of the said contract, except when they are transmitted through factoring with a collection mandate or with delegated collection as well as in the case of transfer of credit rights in charge of individuals, in which it shall be considered that there is a transfer until the moment in which the corresponding credits are collected.

9.- What is carried out through mergers or divisions of companies.  For a better illustration, I invite you to check the entry ‘General Aspects of Commercial Companies in Mexico‘.

A) Installment Alienation of Goods

It is understood that alienations of goods are made over time with deferred payment or partial payments when tax receipts are issued in terms of article 29-A, section IV, second paragraph of the Federal Tax Code^[8]. Even when they are carried out with public clients, more than 35% of the price is deferred until after the sixth month, and the agreed term exceeds twelve months.

B) Alienation of Goods in National Territory

It’s considered that the alienation takes place in national territory, among other cases, if the asset is located in the said territory when the shipment is made to the acquirer, and when there is no shipment, the material delivery of the asset by the alienator takes place in the country.

13) Income From Goods or Services

When the income is received in goods or services, the value of these in national currency on the date of receipt will be considered according to the quotes or values ​​in the market or, in the absence of both, that of the appraisal.

When, as a result of the provision of a service, goods are provided, or their temporary use or enjoyment is granted to the borrower, the total amount of the consideration payable by the borrower shall be considered as income for the service or as its value, provided that they are goods that are usually offered or granted for use or enjoyment with the service in question.

In cases where the consideration is paid by electronic transfer of funds, the funds shall be considered collected when the transfer is made, even if the person receiving the deposit does not express his or her agreement.

14) Update of Contributions

The amount of contributions, exploitations, and refunds by the federal treasury shall be updated over time and due to price changes in the country, for which the update factor shall be applied to the amounts that must be updated.

Said factor shall be obtained by dividing the National Consumer Price Index of the month before the most recent month of the period by the aforementioned index corresponding to the month before the oldest month of said period. Contributions, exploitations, and refunds payable by the federal treasury shall not be updated by fractions of the month.

In cases where the Mexican National Institute of Statistics and Geography has not published the National Consumer Price Index for the month before the most recent period, the update in question shall be carried out by applying the last published monthly index.

When the result of the operation referred to in the first paragraph of this section is less than 1, the update factor that shall be applied to the amount of contributions, exploitations, and refunds charged to the federal treasury, as well as to the values ​​of assets or operations in question, shall be 1.

15) The joint Venture (Asociación en participación)

For the purposes of the tax provisions, a joint venture shall be understood as the group of people who carry out business activities due to the conclusion of an agreement provided that they, by legal provision or the agreement itself, participate in the profits or losses derived from said activity. If you want to know more about this figure, I invite you to read the entry Joint Venture Agreement in Mexico.

For tax law purposes, the joint venture shall have legal personality when it carries out business activities in the country, when the agreement is concluded in accordance with Mexican laws, or when any of the residency cases I already explained apply. The joint venture resident in Mexico shall be considered in the aforementioned cases.

The joint venture shall be obliged to comply with the same tax obligations in the same terms and under the same provisions established for legal entities in the tax laws. For these purposes, when said laws refer to a legal entity, the joint venture considered in the terms of this provision shall be understood to be included.

On the other hand, the partner shall represent said association for tax purposes and in the means of defense filed against the tax consequences derived from the business activities carried out through the joint venture.

Finally, the joint venture shall be identified with a name or company name, followed by the legend A. in P. or, failing that, with the name of the partner, followed by the aforementioned acronyms. They shall also have, in national territory, the domicile of the partner.

More Series On Tax Matters

In this section, you will find links to the main entries and where many more entries related to a single tax topic are housed (in the related content section) so that the reader does not struggle to find the tax topic that is most relevant to them.

In that sense, I propose to provide the taxpayer with the minimum notions about municipal, state, and federal contributions, as well as each and every one of their instrumental obligations at the different levels of government, all in order to promote a culture of legality in tax matters.

Chihuahua Tax Law

Tax Regulations in Chihuahua, Mexico

Social Security

Employers’ Social Security Contributions and Obligations in Mexico

Mexican Customs Law

Custom Regulation in Mexico

Income Tax Law

Practical Study of the Mexican Income Tax Law

By Omar Gómez

Mexican Tax, Administrative, and Constitutional Attorney

and Partner at beLegal abogados S.C.

Visit my law firm’s website at https://belegalabogados.mx for more legal information and to retain my services.

Contact me at omar.gomez@belegalabogados.mx.

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^[1] It’s important to note that a literal translation of ‘créditos fiscales’ could be tax credits. However, in the Anglo-Saxon systems, such concept entails an amount of money the taxpayer can subtract from the income he owes to the State, which in Mexico this concept refers to as ‘estímulo fiscal’. Therefore, to avoid misunderstandings, I translated this concept too broad, but what therein should indicate is that a tax liability is an amount determined by the taxpayer or the tax authorities derived from the obligation to contribute to the public spending.

^[2] Article 14.- […].

In civil trials, the final judgment must be issued in accordance with the letter or legal interpretation of the law, and in the absence of this it shall be based on the general principles of law.

^[3] Thesis: 2a. XCVIII/2009. Second Chamber of the Mexican Supreme Court of Justice. Ninth Judicial Epoch. Not Binding Precedent. Digital Registration: 166630.

^[4] Thesis: 3a./J. 18/91. Former Third Chamber of the Mexican Supreme Court of Justice. Eighth Judicial Epoch. Binding Precedent. Digital Registration: 207014.

^[5] Thesis: VIII-J-1aS-99. First Section of the Federal Court of Administrative Justice. Eighth Epoch. Binding Precedent.

^[6] Thesis: 1a./J. 11/2012 (9a.) First Chamber of the Mexican Supreme Court of Justice. Tenth Judicial Epoch. Binding Precedent. Digital Registration: 160032.

^[7] That for tax terms, the contract must be understood by which one person undertakes to grant another person the temporary use or enjoyment of tangible assets for a mandatory period, with the latter being obliged to settle, in partial payments as consideration, a determined or determinable amount of money that covers the acquisition value of the goods, the financial charges and other accessories and to adopt at the expiration of the contract any of the terminal options established by the General Law of Credit Titles and Operations.

^[8] Article 29-A.- The digital tax receipts referred to in article 29 of this Code must contain the following requirements: […]

IV.- […]

When the federal taxpayer registry key referred to in this section is not available, the generic key established by the Tax Administration Service through general rules shall be indicated, considering the operation as carried out with the general public. The Tax Administration Service 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. In the case of digital tax receipts over the Internet that are used to request the refund of value added tax to foreign tourists or that cover sales made to international passengers leaving the country by air, land or sea, as well as sales in establishments authorized for the exhibition. and sales of foreign or national merchandise to passengers arriving in the country at international air ports, together with the generic key established for such purposes by the Tax Administration Service through general rules, must contain the identification data of the tourist or passenger and of the means of transportation in which it leaves or arrives in the country, as the case may be, in addition to complying with the requirements established by the Tax Administration Service through general rules.