UNIVERSITY INSTITUTE OF YUCATAN

VILLAHERMOSA CAMPUS

FINAL EXAM IN TAX LAW I

DR. JUAN DE LA CRUZ PÉREZ MORALES

Professor

Name _______________________________________________ Date ___ 12/12/2021 __ Qual. _________

Registration ______________ System _ Career LD Semester _ 7th __Group _

I-INSTRUCTION: READ CAREFULLY, THEN WITH LIGHT BLUE MARKET ENCLOSE

THE CORRECT ANSWER IN A RECTANGLE.

1. WITHIN FINANCIAL LAW, IT REGULATES WHAT REFERS TO THE HANDLING AND

MANAGEMENT OF INCOME OBTAINED

A) TAX LAW B) PROPERTY LAW C) BUDGET LAW

2. EXPENSES (FINES AND SURCHARGES) ARE INCOME

A) TAX B) EXTRAORDINARY C ) NON-TAX

3. SET OF ADMINISTRATIVE AGENCIES, RESPONSIBLE FOR EXECUTING TAX LAWS

A) FISCO B) ADMVA COURT OF JUSTICE. C ) PUBLIC FINANCE

4. ACCORDING TO DINO JARACH, THE LAW THAT STUDIES THE INCORPORATION OF THE
PRINCIPLES AND RULES BY WHICH THE STATE RECEIVES RESOURCES FROM INDIVIDUALS
IS.........
A) TAX LAW
B) FINANCIAL LAW
C ) TAX LAW

5. IT IS A MEANS OF EXTINGUISHING FISCAL OBLIGATIONS DUE TO INSOLVENCY OF THE

DEBTOR OR UNAFFORDABLE COLLECTION
A) CONDONATION B) INABILITY TO COMPLY C ) CANCELLATION

6. NATURAL PERSONS WHO HAVE REMAINED IN ANOTHER COUNTRY ARE CONSIDERED

RESIDENTS IN THE NATIONAL TERRITORY FOR TAX PURPOSES.

A) IT IS NOT REQUIRED B) LESS THAN 183 DAYS C) LESS THAN 365 DAYS

7. THE VALUE ADDED TAX IS A...................

A) INDIRECT TAX B) DIRECT TAX C) GENERAL TAX

8. ACCORDING TO THE TRADITIONAL CLASSIFICATION THE INCOME TAX IS

NATURE ...........

A) DIRECT B) INDIRECT C) ACCREDITABLE

9. THE PRACTICE OF DILIGENCES BY THE TAX AUTHORITIES SHOULD BE CARRIED OUT IN

WORKING DAYS AND HOURS, BEING THE LAST...
A) FROM 7:00 TO 18:00 HOURS.
B) FROM 7:30 TO 16:00 HOURS

C) FROM 7:30 TO 18:00 HOURS

10. IF A CONTRIBUTION IS NOT CALCULATED BY PERIODS ESTABLISHED BY LAW, YOUR PERIOD

TO FIND OUT IS

A) ON THE 17TH DAY OF THE MONTH NEXT . B) WITHIN 5 DAYS. C) THE LAST DAY OF THE
MONTH

11. THE PERIOD THAT THE TAX AUTHORITIES HAVE TO MAKE THE RETURN, WITH ALL THE
REQUIRED DATA, AFTER THE TAXPAYER HAS REQUESTED IT IS

A) 40 DAYS B) 45 DAYS C) 30 DAYS

II.- READ THE FOLLOWING TEXTS CAREFULLY AND NOTE WITH PENCIL OR PEN
(NOT PENCIL) IF THEY ARE FALSE OR TRUE. IF YOUR ANSWER WAS FALSE, EXPLAIN WHY.

12. THE ART. 31 CONSTITUTIONAL SECTION IV AUTHORIZES BOTH CONGRESS AND STATE
GOVERNMENTS TO ENACT LAWS ON FISCAL MATTERS ANSWER:
TRUE

13. THE DISCUSSION AND APPROVAL OF THE ESTABLISHMENT OF CONTRIBUTIONS BEGINS IN

THE CHAMBER OF DEPUTIES AND LATER IN THE CHAMBER OF SENATORS. ANSWER:
TRUE

14. WITHIN THE FORMAL SOURCES OF TAX LAW INCLUDES, AMONG OTHERS, USES AND
CUSTOMS.
ANSWER:

False, because the formal sources of tax law would be: the constitution,
the law, the decree-law and the delegated decree, the administrative regulations,
the administrative circular, jurisprudence and international treaties.

15. THE EXPLOITATIONS ACCORDING TO THE FEDERAL TAX CODE ARE THOSE CONTRIBUTIONS
ESTABLISHED BY LAW FOR THE USE OR EXPLOITATION OF THE ASSETS OF THE NATION'S
PUBLIC DOMAIN.
ANSWER:
Fake
Because article 2 section IV of the tax code tells us that rights are the
contributions established by law for the use or exploitation of the assets of the
public domain of the nation.

16. TAX CREDITS ARE ONLY THOSE WHICH THE STATE OR ITS DECENTRALIZED ORGANIZATIONS
HAVE THE RIGHT TO RECEIVE THAT COME EXCLUSIVELY FROM CONTRIBUTIONS, OR THEIR
ACCESSORIES.
ANSWER:

TRUE
17. SURCHARGES, SANCTIONS, EXECUTION GOSTS AND COMPENSATION FOR RETURNED CHECKS
ARE ACCESSORIES OF THE EXPLOITATIONS AND PARTICIPATE IN THEIR NATURE
ANSWER:
TRUE

18. IN THE CASE OF NATURAL PERSONS, THE PLACE WHERE THEY HAVE THE MAIN SEAT OF
THEIR ACTIVITIES IS CONSIDERED THE TAX ADDRESS WHEN THEY DO NOT CARRY OUT
BUSINESS ACTIVITIES AND PROVIDE INDEPENDENT PERSONAL SERVICES:
fake
Article 10 section 1 of the tax code tells us in the case of natural persons:
when they carry out business activities, the premises where their business is
located.

19. THE PAE IT IS THE ECONOMIC COACTIVE POWER THAT THE STATE HAS TO MAKE EFFECTIVE
IN THE PATH OF EXECUTION THE FISCAL CREDITS TO WHICH IT IS ENTITLED. ANSWER:

TRUE

20. IN THE CASE OF NATURAL PERSONS, IT IS CONSIDERED THE TAX ADDRESS WHEN IT IS NOT
DO ACTIVITIES BUSINESS, AND PRESENT SERVICES PERSONAL
INDEPENDENT, THE LOCATION WHERE THE MAIN SEAT OF THEIR BUSINESSES IS LOCATED
ANSWER:

TRUE

21. THE ORDER TO PAY THE TAX CREDITS IS, FIRST THE MAIN DEBT, IMMEDIATELY FOLLOWED
BY ITS ACCESSORIES ANSWER:

TRUE

22. WHEN A NATURAL PERSON DOES NOT REGISTER IN THE RFC, A PROSECUTOR COMMITS
RESPONSE:

TRUE

V.-BRIEFLY ANSWER THE FOLLOWING QUESTIONS:

23. MENTION WHAT THE FINANCIAL ACTIVITY OF THE STATE IS ANSWER :

IT IS THE ACTION OF THE STATE DIRECTED AT THE OBTAINING AND INVESTMENT OF

ECONOMIC MEANS DESTINED TO SUSTAIN PUBLIC SERVICES.

24- WHAT ARE THE FORMAL SOURCES OF TAX LAW ANSWER: Law
Within the formal sources of Mexican Tax Law, we must mention: a) The Constitution. b)
The Law. c) The Decree – Law and the Decree – Delegate. d) The Administrative
Regulations. e) The Administrative Circular. f) Jurisprudence. g) International Treaties .

25-WHAT IS THE PUBLIC FINANCE ANSWER:

THEY ARE ALL ASSETS AND RESOURCES OF A PUBLIC NATURE, AS WELL AS DEBTS AND
COMMITMENTS OF AN ECONOMIC NATURE, RESPONSIBLE FOR THE PUBLIC POWER.

26-MENTION THE SUBDIVISIONS OF TAX LAW ACCORDING TO DINO JARACH ANSWER:

27-MENTION WHAT EXTRAORDINARY PUBLIC INCOME CONSISTS OF ANSWER:
DUE TO ABNORMAL CIRCUMSTANCES, THE STATE IS FACING EXTRAORDINARY NEEDS.

28-MENTION THE NAME OF TWO TAX INCOME ANSWER

TAXES AND SOCIAL SECURITY CONTRIBUTIONS.

29-MENTION THE NAME OF TWO NON-TAX INCOME ANSWER:

ISSUANCE OF CURRENCY AND PRODUCTS.

30-IN FISCAL MATTERS HOW JURISPRUDENCE IS FORMED AND WHO DICTATES IT. ANSWER:

IT IS FORMED WITH THREE SENTENCES IN THE SAME DIRECTION NOT INTERRUPTED BY AN OPPOSING ONE (UPPER
CHAMBER) OR FIVE SENTENCES IN THE SAME DIRECTION NOT INTERRUPTED BY AN OPPOSING ONE (8 SECTIONS OF
THE CHAMBER).
THEY ARE DICTATED BY THE SCJN, THE TCC AS WELL AS THE TFJA.

31-MENTION AN EXAMPLE OF A RESIDENT IN THE NATIONAL TERRITORY ANSWER:

They are natural persons, national and foreign, who have their home in Mexico. When
they also have a home in another country, they are considered residents in Mexico if they
are in the following cases:

- When more than 50% of your annual income is obtained in Mexico.

- That the center of their professional activities is located in national territory.

32-MENTION TWO ADDITIONAL REQUIREMENTS TO THE BASIC REQUIREMENTS THAT

PROMOTIONS MUST HAVE BEFORE THE TAX AUTHORITIES ANSWER:

-It must be presented by digital document that contains an advanced electronic

signature. Taxpayers who exclusively dedicate themselves to agricultural,
livestock, fishing or forestry activities that are not included in the third paragraph
of article 31 of this code may not use an advanced electronic signature according
to article 18 of the cf.

33-WHEN THE CONTRIBUTIONS ARE NOT COVERED WITHIN THE DEADLINES SET BY THE TAX
PROVISIONS, WHAT IS THE PROCEDURE TO PAY THEM SPONTANEOUSLY. ANSWER:

Its amount will be updated from the month in which the payment should have
been made and until it is made. In addition, surcharges for compensation must
be paid to the federal treasury for lack of timely payment according to article
21 of the cf.
34-MENTION AT LEAST THREE WAYS THAT THE FISCO HAS TO EXTINCT TAX CREDIT ANSWER:
Compensation, condonation and cancellation

35-MENTION FROM WHEN THE TAX CREDIT ARISES: ANSWER:

A tax credit arises when the tax obligation has been determined by the authorities in the
matter, and there is also a precise amount.

36-MENTION WHAT THE ADMINISTRATIVE EXECUTION PROCEDURE CONSISTS OF ANSWER:

37-MENTION WHEN THE PAE BECOMES REQUIRED
ANSWER:
When thirty business days have elapsed from the day following the day on which
the notification of the credit took effect without the debtor having affected the
payment thereof, proven to have done so in a timely manner or had not
guaranteed it in any way. in the ways provided for in the cff.

38-MENTION THE THREE MOMENTS THAT CONSTITUTE THE PAE ANSWER:

39-MENTION AT LEAST THREE WAYS TO GUARANTEE THE FISCAL INTEREST ANSWER:

40-GRAPHIC AND/OR EXPLAIN THE ENTIRE PAE PROCESS (START AND END) ANSWER:

 LUCK 

1
Tax Law, according to Rodríguez Lobato, is the system of legal rules that, in accordance with
certain principles common to all of them, regulates the establishment, collection and control of
the Public Law income of the State derived from the exercise of its tax power. , as well as the
relations between the State itself and the individuals considered as taxpayers. (Supreme Court of
Justice of the Nation, 2014, p. 60)
https://blogs.ugto.mx/derecho/clase-digital-3-derecho-fiscal/

2- https://www.diputados.gob.mx/bibliot/publica/inveyana/econycom/reportes/ingresos.htm#:~:text=Ingresos%20no
%20tributarios%20son%20aquellos,SHCP%20a%20los%20evasores %20fiscals )

4
2.4 Definition of Tax Law. Dino Jarach maintains that Tax Law is the set of legal rules and principles that refer to
taxes. The science of Tax Law aims to understand these rules and principles.
Manuel Andreozzi defines Tax Law as: “branch of Public Law that studies the principles, establishes the rules that
govern the creation and collection of taxes and determines the nature and characteristics of the relations of the State
with the administrator who is obliged to pay them.” " eleven . Tax law is different from tax law, because tax law
refers to all the income that the State receives, while tax law focuses on taxes. So we can say that tax law is the
special part and tax law is the general part.
http://catarina.udlap.mx/u_dl_a/tales/documentos/ledf/garcia_b_ar/capitulo2.pdf

5-

Cancellation.
The cancellation of a tax obligation consists of the write-off of a credit due to the debtor's insolvency or unaffordability
in collection, that is, it consists of writing off an account because its collection is uncollectible or unaffordable.

https://cursos.clavijero.edu.mx/cursos/036_dfII/modulo3/contenido/tema3.4.html#:~:text=por%20los
%20beneficiados.-,Cancelaci%C3%B3n.,incobrable%20o% 20unaffordable%20your%20collection .

7-

https://www.anfix.com/blog/como-Function-iva-autonomos#:~:text=El%20IVA%20(Impuesto%20sobre%20el,le
%20aplica%20a%20su%20cost .

https://www.infoautonomos.mx/obligaciones-fiscales/isr-impuesto-sobre-renta/

9-

https://mexico.justia.com/federales/codigos/codigo-fiscal-de-la-federacion/titulo-primero/capitulo-i/#:~:text=Art
%C3%ADculo%2013.%20., inh%C3%A1bil%20without%20affect%20its%20validity .

10- is in the tax code article 6.

11- in the tax code art. 21