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decree published in the Official Journal of the Federation on June 30, 2010
ARTICLE TWO .- Tax payers value-added and persons who carry acts or activities referred to in Article 2nd.-A of the Law on Value Added Tax, may choose not to submit the information referred to in Article 32, Section VII of this Act, the tax declarations income, provided comply with the obligation to submit monthly information referred to in section VIII of Article 32.
Comment: Section VII, Article 32 refers to the VAT information is stated in the Declaration multiple reports, and not be liable to present this information as long as they comply with the obligation to submit monthly the DIOT (Article 32 fraction VIII).
This decree concerning this article shall enter into force on the day following its publication in the Official Journal of the Federation
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