Decree by Which the Federal Tax Code, The Custom Law, The Federal Criminal Code and the Federal Law to Prevent and Punish the Offenses Committed in the Hydrocarbons Matters are Reformed, Added and Repealed

19 de Julio de 2017

Last June 1st the Decree was published in the Official Gazette of the Federation by which the Customs Law, the Federal Criminal Code, and the Federal Law to Prevent and Punish the Offenses Committed in the Hydrocarbons Matters are reformed, added and repealed.


Among the most important aspects of the mentioned Decree are the following:


  1. The first change comes in considering what should integrate accounting of obligated persons, adding obligations as having experts opinions issued by a testing laboratory, to determine the type of hydrocarbon or oil, in question, and the octane rating. in the case of gasoline; for those people who, not only sell any type of hydrocarbon or petroleum; but also, that manufacture, produce, process, transport, store, including storage for their own uses or distribute them.

    The power to grant and revoke authorizations to equipment and software suppliers; as well as the testing laboratory to issue the aforementioned opinion, is conferred to the Tax Administration Service SAT (by its Spanish acronym)

    2. In matter of tax audit, the Tax Administration Service SAT (by its Spanish acronym) will be able to stablish the characteristics of the receipt for tax purposes that cover operations carried out with the general public.

    In the case of acts or activities that have tax effects in which there is no obligation to issue Digital Tax Invoice via the Internet CFDI (by its Spanish acronym), the Tax Administration Service SAT (by its Spanish acronym) may, by means of general rules, establish the characteristics of the digital documents that cover said operations.

    That is to say, as of June 1st, 2018, the taxpayer must issue the Digital Tax Invoice CFDI (by its Spanish acronym) for operations in which such obligation did not previously exist.

    3. The powers of verification by the Tax Authority to carry out home visits are strengthened, in order to verify the number, the value, the amount, as well as the date and time in which the transactions were made that must be recorded as income.

    The home visits may be practiced, in order to verify that they comply with the volumetric controls related to point 1 above.

4. In the case of crediting, compensation of balances in favor, undue payment, tax stimuli or subsidies, electronic or in cabinet review, home visit or review of expert opinion, the Tax Administration Service SAT (by its Spanish acronym) may require the taxpayer in the same act the support documentation with the that certifies in a reliable manner the origin of said concepts, accordingly, independently of the exercise in which they were originated, without said requirement being considered as a new act of verification.


5. Article 69-B Bis is added, related to the undue transfer of tax losses.


The addition of the aforementioned article empowers the authority to presume that the improper transfer of tax losses was made, when analyzing the information available in its databases, that the taxpayer entitled to the reduction of such losses was part of a restructuring, split or merger of companies, or a change of shareholders and, as a result, the taxpayer ceases to be part of the group to which it belonged.


6. It is included as infractions related to the obligation to keep accounts of recording non-existent expenses; fail to deliver or not make available the printed representation or fail to issue the Digital Tax Invoice CFDI (by its Spanish acronym), when it is requested by its clients, that cover the operations carried out with the general public, or, fail to make them available to the tax authorities when required.

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