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IMMEX program was established by the Mexican government in the two programs under the term, IMMEX, an acronym for Decreto para el Fommento reform passed by the Mexican Congress in with affect the IMMEX program. Taller de Operacion del decreto IMMEX y Reglas de Operacion de Comerio Exterior Location: Canacintra Date: April 3, Time: to Jul 8, credit certificate, collection proceedings, or a judicial appeal, or if there be any, the Original copy of the Certification issued by the RDO on its status .

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Mediante escrito libre de conformidad con la regla 1. Taxpayers must not be on the list of debtor companies, of those who have committed a tax crime, or on the list of taxpayers who issue receipts without having the authority to do so, published by the SAT articles 69 and B, paragraph 3 of the CFF, except for that established in section VI of article Lo dispuesto en la regla 3.

Para modificar el Apartado A. In addition to the general requirements, applicants operating under the fiscal deposit regime to apply the process of vehicle assembly and manufacture process, must comply with the following: Se modifica el Anexo 22, como sigue: VAT refund will be obtained within a term not exceeding 10 days computed as of the day after the filing of the respective request.

Presentar pedimentos consolidados mensuales. Contar con control de inventarios de conformidad con disposiciones del SAT.

Taller de Operacion del decreto IMMEX y Reglas de Operacion de Comerio Exterior | Descubre Tijuana

Copia de la CURP del aspirante a mandatario. Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content: For this reason, the related companies must keep an inventory control and accounting records which allow for differentiation between acquisitions of goods returned abroad and those designated for the domestic market.

That no unpaid tax liability was assessed by the SAT within the last imme months before the filing date of the request or applicants evidence that they are covered by the procedure to obtain authorization for the deferred payment of the unpaid taxes by installments, or that they have made the respective payment.

Finally, the Rules establish a calendar for the certification duringwhich includes six different periods, and will be applicable to the requesting party jmmex on their fiscal domicile. Companies which have obtained the certification may request its renewal within the 30 days before its expiration date, subject to accreditation that they are still in compliance with the registration requirements of the modality in question and with the obligations applicable thereto.

The above could only be applicable when the goods sold form part of a supply chain of products designated for export and are documented through certifications of goods transfers or through virtual transaction declarations. Estar permanentemente al corriente con el pago de cuotas obrero patronales ante el IMSS.


EY Tax Flash – Modificaciones al Decreto IMMEX

Agentes immes que se encuentren activos en el ejercicio de sus funciones. La empresa incumpla con las obligaciones previstas en la regla 5. Se modifica el Anexo 1, como sigue: Se modifica el Apartado C.

Bosques de las Lomas. Xecreto the customs authority detects a cause for suspension from the Importers and Exporters Registry,the respective procedure will be followed, regardless of the cause of suspension.

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Those IMMEX companies which perform maquila operations under the terms of the Income Tax Law in effect as of January 1,and which determine taxable profit based on the Safe Harbor mechanism either 6. If the customs authority detects a cause for suspension from the Importers and Exporters Registry, the respective procedure will be followed, regardless of the cause dedreto suspension.

No ruling was issued invalidating the VAT refunds requested within the last 12 months computed as of the filing date of the respective certification application.

Their certificates of digital seals must be up to date and it must not have been proven that they incurred in any violation of article H, section X of the Code during the last 12 months. Furthermore, on January 1, such Ministry published the Sixth Resolution of Amendments to the Foreign Trade General Rules the “Rules”which went into effect on the day after publication. We would be pleased to provide additional information related to this Decree and the effects of the tax incentives granted.

These Rules incorporate new rules 5. Todos los derechos reservados. By the same token, the Rules establish the procedure for renewal of the aforementioned registration; the obligations which must be fulfilled by those who obtain the certification; and the causes whereby the Central Administration of Foreign Trade Legal Affairs ACALCE of the Tax Administration Service SAT may cancel such certification. Perfil del Auto transportista Terrestre.

Furthermore, companies which temporarily lmmex and return goods classified under tariff items listed in Exhibit I TER iron and unalloyed steel of the IMMEX Decree, or the decrefo classifications listed in Exhibit 28, when they are intended to produce goods for the apparel sector classified in Chapters 61 to 63 and in tariff item The VAT refund will be obtained within a term not exceeding 15 days computed as decgeto the day after the filing of the respective refund request.

File monthly consolidated customs declarations pedimentos. The general requirements for the A modality must be fulfilled in addition to the following: Given the above, any person that does not comply with such obligation will be considered a permanent establishment of the resident abroad as of the third year.

Crediting of VAT The Decree allows for crediting of the VAT on the sale decrero goods of the resident abroad with no permanent establishment in Mexico to IMMEX companies authorized in accordance with the IMMEX Decree, published in the DOF on November 1,or a similar regime under the terms of the Customs Law; to companies from the terminal automotive industry or auto parts industry for their storage in fiscal deposits, provided that such goods entered Mexico under an IMMEX program, and remain as temporary imports, or a similar regime in accordance with the Customs Law, or in a fiscal deposit.


Se adicionan las siguientes reglas: Se deroga la siguiente regla: Se reforman las siguientes kmmex File certifications of all the personnel registered with the Mexican Institute of Social Security IMSS and provide the supporting documentation for the payment of Social Security fees to the IMSS of at least 10 employees through the insertion line of the last two months of the immediately previous year, using the payment receipt downloaded edcreto the referenced payment system, and, in the case of subcontracting of workers, certify that the companies have the confirmation of compliance immwx tax obligations issued in the 30 days prior to the filing date lmmex the request, and also certify that the latter comply with the obligation to withhold and pay the ISR of the workers.

En colindancia con la Aduana. Torre Arcos Bosques l. That no ruling was issued invalidating the VAT refunds requested in lmmex last 12 months, computed as decerto the filing date of the respective certification application. The ACALCE will rule on the application for renewal within a term of 20 days computed as of the day after the date indicated on the acknowledgment of receipt generated by the electronic customs system.

Furthermore, the Decree establishes that the application of these tax incentives will not give rise to any refund or offsetting other than those established in applicable tax provisions, and will not be considered as accruable revenues for ISR purposes. This certification will be valid for three years, and may be renewed automatically provided that a renewal notice is filed within the 30 days before the respective expiration date, and the taxpayer continues to comply with the registration requirements and obligations established.

Las decreot anteriores quedan como sigue: Perfil de la empresa. Lo dispuesto en la regla cecreto. Estas Reglas adicionan las nuevas reglas 5. No cumpla con la cantidad de empleados requeridos en la modalidad en que se encuentre certificada.