1.1.

Concept
It is related to the obtaining, administration or management and use of monetary resources, essential to satisfy public needs.

The financial activity of the State has been defined by the Mexican fiscal expert Joaquín B. Ortega as the activity carried out by the
State with the aim of procuring the necessary means for public expenditures intended to satisfy public needs and in general to achieve
its own purposes.

1.2. State Revenue

For example, in the Federal Income Law of 2002 they are classified as follows:

A) Income of the Federal Government, which includes: 1) Taxes 2) Improvement Contribution 3) Rights 4) Contributions not included in
the preceding fractions caused in previous fiscal years pending liquidation or payment 5) Products 6) Uses.
B) Income derived from Organizations and Companies , which include: 7) Income from Organizations and Companies 8) Social
Security Contributions.
C) Income derived from Financing

1.3. Classification in Mexican legislation

We Mexicans have the obligation to contribute to public spending. This obligation is contemplated in article 31, section IV of the
Political Constitution of the United Mexican States, which establishes: “ Article 31: These are the obligations of Mexicans… IV.
Contribute to public expenses, both of the Federation, as well as of the States, of Mexico City and of the Municipality in which they
reside in the proportional and equitable manner provided by law .

1.4. Contributions and taxes

The tax is understood as a type of contribution that all citizens must pay to the State so that it can redistribute them equitably or
according to the needs of the moment. Except in some cases, taxes are paid through monetary benefits and can be grouped into three
categories: taxes, contributions and fees.

Article 2 of the Federal Tax Code (CFF) says that in Mexico there are four types of contributions: taxes, social security contributions,
improvement contributions and rights. That is, taxes are a type of contributions, but not all contributions are imposed.

-taxes : These are the contributions that natural and legal persons are obliged to make , such as income tax (ISR) , value added tax
(VAT) and special tax on production and services (IEPS). .

- social security contributions : These are the legal contributions made by people who are replaced by the State in compliance with
their social security obligations, such as housing and health.

-improvement contributions: These are contributions made so that the State covers part of the expenses of carrying out
infrastructure works and public services.

-Contributions of rights : Rights are contributions made for the use or exploitation of the assets of the public domain of the nation or
for receiving services provided by the State in its public law functions.

1.5. The tax power

The State, through the Legislative Branch, is the only one that can create, modify or eliminate taxes intended to cover public spending.
This power is known as fiscal sovereignty, tax power, tax power, fiscal power, optional power or power of taxation.

1.6. Parafiscal levies

Taxes or other rights enforceable by the State , its organizations or its officials
They are the income obtained by the State that is not provided for in the general state budget law , nor are they therefore applied to
budgetary expenses, nor are they regulated by general provision with the character of law.

2.1 Concept of tax law?

It is a set of legal norms of public law that study and regulate the income received by the State to cover public spending.

Denomination

Under these conditions, if the expression Tax Law refers to the legal system related to taxes, and the expression Tax Law refers to the
legal system related to contributions imposed by the State , it is clear that in both cases it is about the same fiscal matter, therefore, the
expressions Fiscal Law, Tax Law and Tax Law can be considered synonymous, and, consequently, this discipline can be called with
any of them, although in Mexico, it must be noted, it has traditionally been called Tax Law.

Autonomy of tax law

Hence the current existence of Tax Law as an autonomous legal discipline or branch of Law, whose object of study is precisely the
income and relationships mentioned above and whose purpose is to form a system of legal norms in accordance with certain principles
that are common and that are those that govern those of other regulatory systems.

Does tax law have a relationship with other branches of law?

Tax Law is widely related to other branches of Law, from which it has taken general principles, as well as legal concepts and
institutions, elements that Tax Law has adapted to its purposes.

Margáin when saying "Tax matters can be conceptualized as the most complex branch of Law, since the solution to its problems
corresponds, sometimes, to Constitutional Law, or Criminal Law, or Civil Law, or Commercial Law, or Procedural Law, etc. , that is, this
matter requires constant studies and the judgment of jurists, to specify whether it is Tax Law or Common Law, applied supplementarily,
that is responsible for the solution of a specific problem."

3.Sources of tax law.

What are the sources of Law according to Maynes?

royal and historical formals

when the Constitution authorizes the executive in situations considered serious for public tranquility.

Decree-law

When the Constitution authorizes the executive to issue regulations with the force of law for a limited time and for defined objects

Delegate-Decree

What are the sources of tax law?

law, decrees, regulations, circulars, jurisprudence, custom, international treaties and general principles of law

Topic 9 1.-Theories underlying tax collection

Purpose of the theory of public services - to pay for the public services that the state

provides so that what the individual pays is equivalent to the services they receive
2-What indicates the theory of the subjection relationship - that the obligation of people to pay taxes arises from their condition as
subjects

3.-Essential foundation of the theory of Social need -. is to satisfy the costs of an insurance premium for the protection that the state
grants to life and assets of the special legal basis

6.-Public spending according to the author Gabino Fraga Gabino Fraga maintains that social needs are in charge of the state

4.- Taxes according to the insurance theory -. It is the private payment

5.-What does Ehebera's theory say? That the payment of taxes is a duty that does not require public expenses, those that are intended
for the satisfaction attributed to the State of a collective need must be understood , therefore those that are intended for the satisfaction
of an individual need are excluded from its understanding. .

10. tax obligation

Introduction; This branch of law not only regulates the taxpayer's obligation to deliver an amount of money, but also provides for third
parties but with the same effectiveness as the obligation to comply with the payment.

10.2 Definition

Emilio Margain Legal link under the state (S. Active) demands a debtor (S. passive) the fulfillment of a pecuniary benefit.

10.3 tax relationship

This relationship imposes powers on both parties, when the activities are already taxed by a tax law, it immediately arises between it
and the state with a tax nature.

“tax legal relationship where it is constituted by the set of obligations that are owed between the active and passive subjects, they are
extinguished when the former ceases in the activities taxed by law”

10.4 Object of the tax

Good or activity that falls on a taxable event established by law where the birth of a law originates . We can also define it as the
economic reality subject to taxation, ahem; Income obtained, consumption of goods or services, this is specified through the taxable
event .

10.5 Source of tribute

It is the economic activity taxed by the legislator where various objects and taxable events can be specified, ahem; Industrial activity as
a source of tax can be obtained; production, distribution, general consumption, material goods, etc.

10.6 Taxable event

This would be the assumption in which the birth of the tax obligation can be framed , but the generating event is the reason for the
activity, which is what initiates the tax obligation.

10.7 Birth of the obligation The realization of the legal hypothesis without a formal process ahem;

1. indicates the birth of debt and tax duties

2. determines the applicable law according to the taxable event
3. Sanction laws that are applicable in current law

10.8 Determination of tax obligation

This consists of the proof of the realization of the fact or existence of the generator and the presence of the debt based on the activity.

10.9 Tax base

Magnitude indicated by the law applied to the rate to obtain the amount of the tax debt , in tax value, measurement or physical
example; Invoice is the amount on which taxes are calculated

10.10 Tax fee

Amount of money that must be paid to a taxable person as a consequence of the application of the tax , is also determined according
to the type of tax that corresponds to the tax base.

It is the fixed amount indicated by the rule that regulates the tax;

Direct estimation – normal method ; The taxable person provides information where he determines the tax base

Objective estimation – special method ; Here magnitude, indices, modules or data are determined for the affected taxpayer, being
voluntary.

10.11 Payment period

Established time where the time limit is dictated to make the payment, the payment must be made at the time imposed by law

10.12 Enforceability of the tax obligation

It is the possibility of making said obligation effective even against the obligor. In other words, the CFF establishes that the tax
authorities will demand payment of tax credits that have not been covered or guaranteed within the established period.

10.13 Formal tax obligations

They are legal duties that, without having a pecuniary nature, are imposed by law on the taxpayer with the relationship of taxes (
declaration, accounting, billing, tax identification, etc.)

TOPIC 11. The active subject of the tax obligation

11.1 Who is the active subject?

The active subject of the contributory or tax obligation will always be the State.

11.2. Mention the 3 active subjects in Mexican tax legislation:

-The federation

-The states

-The municipalities

11.3. Define them:

-The federation: Constituted by the various territorial entities that make up the Mexican Republic, submitting to the authority of a
superior sovereign power, for the attention of all the functions of the government, not corresponding to the federative entities, by virtue
of the fact that these They could not survive alone, uniting to give rise to a higher entity.

- The States or federative entities: They are the constituent parts of the Federation, free and sovereign, in what concerns their internal
regime, that is, in their territorial political extension, without in any case contravening the federal pact.

-The municipalities: They are defined as the cell of the political organization of the Mexican State, serving as the basis for the territorial
division and for the political and administrative structures of the federative entities.

11.4. Mention the exclusive powers of the federation:

Foreign trade, use and exploitation of natural resources, public services concessioned or directly exploited by the federation, electrical
energy, etc.
11.5. What is the state treasury?

It consists of all those authorities and agencies of the state public administration, in charge of collecting contributions , their accessories
and monitoring exact compliance with state tax and fiscal laws.

11.6. Mention the exclusive sources of the municipality:

-The ownership or possession of real estate, which is aggravated through land or property taxes.

- Natural commercial income received from activities that are not delegated to the federation.

- Income derived from agricultural and livestock activities .

Characteristics of the municipal tax:

-It should be simple in its writing for better understanding

-Be agile in your determination

-Economic in its writing

-Comfortable in your payment

What is the system that regulates fiscal coordination?

The National Fiscal Coordination System.

What does the National Fiscal Coordination System do?

The purpose is to coordinate the fiscal regime of the federation with the States, Municipalities and Federal District, establish distribution
bases and establish rules of administrative collaboration between fiscal authorities. The coordination of the federative entity must be
comprehensive and not by a tax and the possibility for the federation and federative entity to celebrate agreements .

What is the State trying to avoid?

The state seeks to avoid double or multiple interim taxation and solve the lack of delimitation by the constitutional text.

12.The taxpayer of the tax obligation

Taxable person : is the person who, according to the law, must satisfy a specific benefit in favor of the treasury, whether it is his or her
own or that of a third party, or whether it is a substantive or formal tax obligation.

The taxpayer is the person who carries out the generating event and the paying subject is the person on whom the tax affects due to
its transfer, that is, the first is the legal taxpayer and the second is the de facto taxpayer.

Plugiese says what it says is that the debtor is the person who is in charge of the debt and the person responsible is the one in
charge of fulfilling the obligation.

Classification of taxable persons

Passive subject for own debt with direct responsibility : This is the case of the direct debtor or his successor in title “Mortis causa”
That is, heirs and legatees or donees on a universal basis.

Subjects liable for debt of a mixed nature (their own and that of others) with direct liability : they are those people who can
freely dispose of their assets, but also those of third parties.
Passive subjects, partly due to their own debt and partly due to another's debt with partially direct and partially joint liability :
these are co-owners and co-heirs, since they can take care of the total debt , and not just their part.

Subjects liable for another's debt with substitute liability : they are the substitutes of the direct debtor , either voluntarily or by
operation of law.

Subjects liable for another's debt with joint liability : These are those public officials , upon whom a formal obligation was imposed
and they did not comply , harming the treasury as a consequence.

Subjects liable for third-party debt with objective liability : These are those people who buy or acquire some asset, which has
outstanding debts.

The capacity of the passive subject

In tax law, only the enjoyment capacity is needed to be capable of being a taxable subject of the Tax obligation . That is, if a
person incapable of exercising it acquires a tax obligation , this person must fulfill his or her obligation.

Circumstances such as age, marital status, sex, etc. They do not modify the capacity to be the holder of tax rights and
obligations .

Criteria for linking the taxable person

The linking criterion is the law's indication of how, when, where, and why the link between the active subject and the passive subject
of the obligation arises.

According to the nationality criterion : All nationals of a country are obliged to contribute to its public expenses , regardless of where
they have their domicile, their tax residence, or the place of origin of their income or where their assets are located. estate.

According to the domicile criterion : People who have their domicile there are obliged to pay taxes in a country.

According to the criterion of the source of wealth : People are obliged to pay taxes in a country if their income originates or their
assets are located there.

The foreigners

In accordance with the Havana treaty on the legal status of foreigners of 1928, it is said that foreigners are obliged to attribute and
comply with their tax obligations in the same way as nationals. This international treaty has been signed by Mexico and approved by
the Senate, therefore, it is the supreme law of the country in accordance with the provisions of article 133 of the Federal Constitution.

The passive subject in Mexican legislation

In Mexico, only natural persons and legal entities can be taxpayers of the tax obligation since only they are considered taxpayers.

Topic 13 The exemption.

What is the exemption?

In Tax Law, the figure of debt forgiveness or remission that exists in Private Law cannot exist.However, in tax matters, another figure
has been created that does not have the objective of forgiving the taxpayers from paying tax credits , but simply does not make them
payable to them, in accordance with the general rules established solely and exclusively in the law.

This tax legal figure is the exemption.

How many classifications are there?

Which are?

I. Objective and subjective

II. Permanent and temporary
III. Absolute and relative
IV. Constitutional
V. Economic
VI. Distributive
VII. For social purposes

Definition of each one?

a) Objective and subjective.The former are granted in response to certain qualities and characteristics of the object that
generates the tax, as is the case of basic necessities for human subsistence; The second are those that are established
based on the person, as in the case of authors based on the royalties they receive.
b) Permanent and temporary. The first subsist until the law that grants them is reformed ; The second are those that are
established to be enjoyed for a certain period of time.
c) Absolute and relative. The former free the taxpayer from substantive tax obligation and formal tax obligations; The latter only
release the taxpayer from the substantive tax obligation, therefore, formal tax obligations must be met.
d) Constitutional. They are those that are established directly in the Political Constitution of the State. In Mexico, an example is
the minimum wage,
e) Economical. They are those that are established with the purpose of assisting the economic development of the country.
f) Distributive. They are those that are created with the purpose of distributing the tax burden more equitably, in observance of
the principle of justice.
g) For social purposes. They are those that are granted to promote the cultural development of the population, whether in the
technological, artistic, sports, etc. aspect.

What is the State's Ability to Create or Delete the Exemption?

The State, as an inherent attribute of its sovereignty, is endowed with the Tax Power and therefore is empowered not only to establish
the taxes it considers necessary to satisfy public expenses, but also to graduate the measure of taxation.

Therefore, it is recognized that, just as the State has the power to impose tax burdens, it also has the power to establish the privilege of
exemption or to eliminate it.

What is the Criticism of the exemption in Mexican legislation about?

Even though we consider the existence of the exemption to be justified, we consider the criticism that Flores Zavala formulates about it
to be valid and correct when he says: " We believe that this interpretation is incorrect because the constitutional prohibition is
strict and does not allow distinctions to be made.
This was recognized by the Supreme Court of Justice in its first rulings. On the other hand, the constitutional precepts must be related,
for their interpretation, to each other and by admitting the possibility of tax exemptions, even when they are of a general nature, the
principle of generality of taxes that are part of the principle of justice is broken. , which requires another of the precepts of the
Constitution itself (art. 31, frac. IV).
Thus, we must interpret the constitutional text in the sense that tax exemption is prohibited in absolute terms. When the State intends
to help certain categories of individuals, it must use the form of subsidy that has the advantage that it can be graduated or regulated, in
accordance with the needs and criteria that govern the aid."

14.1 forms of extinction:

In the Mexican tax system there are various forms of extinction of tax credits, through which taxpayers can be released from the
obligation.
For Adolfo Arrioja Vizcaíno, “the forms of tax extinction actually refer to the various means or procedures by virtue of which a tax
ceases to exist legally and economically speaking.

14.2 Payment:

Payment is the quintessential way to extinguish a tax credit generated by non-compliance with tax or administrative obligations, which
for the purposes of compliance the tax authorities may authorize for these to be made in installments, whether in installments or
deferred.

14.3 The conclusive agreement:

The conclusive agreement is a tool promoted before Prodecon that serves to resolve controversies arising from cabinet reviews , home
visits or electronic reviews carried out by the supervisory authority on taxpayers. This tool facilitates the resolution of disputes, without
the need to file a means of defense with its respective costs, which is why it is attractive for taxpayers.

14.4 prescription and expiration:

Expiration.- refers to the time that the authority has to exercise a power of verification, with the purpose of demanding compliance or
establishing a tax credit , so this must be understood as a sanction imposed by the legislator for an inactivity that the law forces tax
authorities to comply.

Prescription: it is of a liberating type, because it absolves the fulfillment of an economic obligation incorporated in a tax credit by the
simple passage of time, in this case five years or ten years, depending on the case in question. It is not one of the acquisitive
prescriptions because it does not acquire ownership of any right. And it can be exercised through action or through exception.

14.5 Compensation:

It occurs when two people meet the status of debtors and creditors reciprocally and by their own right, causing the effect of
extinguishing both debts up to the amount of which is the lesser, and these must consist of an amount of money or, where applicable ,
be of the same type and quality, in addition, the debts are required to be equally liquid and enforceable.

14.6 Condonation:

It is the act by which the public treasury renounces the collection of the debt that taxpayers have in some tax, assuming the extinction
of the tax debt.

In this case, the administrative resolution that relates to the request for condonation does not admit any ordinary means of defense,
however, there is an obligation to substantiate and motivate its resolution, and therefore the tax authorities must explain the causes, in
the event of its refusal. .

14.7 Cancellation:

You may cancel tax credits due to unaffordability in collection or due to insolvency of the debtor or those jointly liable.

For its part, insolvency arises when the debtors or jointly liable parties do not have assets that can be seized to cover the credit or
when said assets are already seized.