1E9Ct5D

GoodsA. Alcoholic Beverages and Beer1. With an alcohol content of up to 14° G.L.2. With an alcohol content of more than 14° G.L. and up to 20° G.L.3. With an alcohol content of more than 20° G.L.B. Alcohol, denatured alcohol, and noncrystallizing honeyC. Processed Tobaccos1. Cigarettes2. Cigars and other cut tobaccos3. Hand made cigars and cut tobaccosD. GasolineRate25%30%50%50%160%160%30.4%Determinableon the basisof variableelements131E. DieselDeterminableon the basisof variableelementsTax Regime5.2. Payment of STPS, Crediting, and OffsettingNormally, the STPS must be calculated and paid monthly by the 17 th of the month immediatelyfollowing the month for which the calculation is made. The STPS owed by thetaxpayer will be the difference between, on the one hand, the total amount of the considerationeffectively obtained for the alienation or provision of services taxed duringthe month concerned and on the other hand, the tax paid for the importation of goodsand the tax that can be offset.As a general rule, the amount of STPS determined cannot be offset. However, it ispossible to offset the STPS that has been transferred to the taxpayer, expressly and separately,by the acquisition of the goods mentioned in section A of the above chart orthat which the taxpayer paid for the acquisition of said goods. Furthermore, STPS paiddue to the import into Mexico of the goods mentioned in sections A, C, D, and E canalso be offset. In order to make use of said offsetting, it is necessary, among otherthings, that the person attempting to offset it be a taxpayer who incurs STPS in relationto that which the taxpayer intends to offset and that the STPS expressly transferred thatis being offset and the STPS against which it is to be offset correspond to goods of the