1.- CRIME OF QUALIFIED TAX FRAUD:

(In accordance with paragraph i), seventh paragraph of art. 108 of the CFF will be considered CRIME OF QUALIFIED FISCAL FRAUD to those who use simulated schemes of provision of specialized services or to the execution of specialized works that are not registered in the REPSE.

2.- NO DEDUCTION:

In accordance with the last paragraph of section V of art. 27 of the LISR the allocation for SPECIALISED SERVICES, will be a NON-DEDUCTIBLE when there is no registration with the REPSE.

3.-NO PROOF OF VAT:

In accordance with the third paragraph of Art. 4 of the LIVA, the VAT corresponding to the SPECIALIZED SERVICES allocation will be NOT CREDITABLE when there is no registration with the REPSE.