The legal provision facilitates the payment of taxes for the sale of artistic works and antiques owned by individuals published in the Official Gazette of the Federation on October 31, 1994, added on November 28, 2006 and November 5, 2007.
Plus it’s set to Article 7-A of the Tax Administration Service Law which states the following:
“The Tax Administration Service in terms of collection of payment of contributions through the delivery of plastic works made by their authors, must receive the works in accordance with the selection procedure established in article 7o.-B, and must carry the register them and distribute them between the Federation and the Federative Entities, as well as the Municipalities”.
