Decreto publicado en el Diario Oficial de la Federacion el 30 de Junio del 2010
ARTICULO TERCERO.- los contribuyentes que de conformidad con lo establecido en los articulos 32-A, fraccion I del Codigo Fiscal de la Federacion y 16 de la Ley del Seguro Social, se encuentren obligados a dictaminar sus estados financieros o el cumplimiento de sus obligaciones ante el Instituto Mexicano del Seguro Social, segun corresponda, by certified public accountant, may choose not to submit such opinions to the articles referred to above, provided they submit the information within the time and means that, by general rules, establish the tax authorities.
MicrosoftInternetExplorer4 Taxpayers who exercise the option referred to in this Article shall not be required to submit the copy and the Annexes referred to in Section VIII of Article 29 of the Law Institute of the National Fund Workers' Housing.
This decree concerning this article shall enter into force on the day following its publication in the Official Journal of the Federation
Comment: it is noteworthy that apply to opinions to be submitted for the year of 2010 and later.
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