We present the current miscellaneous rule corresponding to the mechanics of presentation of announcements and other information in relation to the sale of shares.

2.13.1. For the purposes of article 31 of the Federal Tax Code (CFF), in the case of decisions to sell shares, the announcements to present a Tax Opinion, the letters of presentation of such opinions and the documents that must accompany them, will not be sent via Internet until Annex 16-B is not published, so it must continue to be presented in a booklet, to the competent authority with the respecting taxpayer submitting it, according to the following:

1. Before the Central Administration of Planning and Programming of Large Taxpayer Inspection (ACPPFGC) of the General Administration of Large Taxpayers (AGGC), in the case of taxpayers of their competence.
2. Before any Decentralized Administration of Taxpayer Services (ADSC), in the case of taxpayers that are the responsibility of the General Administration of Federal Tax Audit (AGAFF).

III. Before the Central Administration of Hydrocarbons Planning and Programming (ACPPH) of the General Administration of Hydrocarbons (AGH), in the case of taxpayers that are of its competence.

The rulings, their letters of presentation and other information and documentation submitted to the competent authority referred to in sections I, II and III of this rule that must be accompanied, may not be sent under any circumstances through the postal service.  In this case, such documents will be deemed not submitted.

For the purposes of article 24, section VII of the Income Tax Law (ISR), the opinion shall be presented within forty-five days immediately following that in which the shares are sold.