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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Compliance with the obligation to keep automated inventory control systems which at all times maintain an updated record of the control data on the foreign trade goods, mimex must be available to the customs authorities, may be evidenced provided the company has an inventory control that shows the decrteo, discharges and balances of the raw materials, which will have to be transmitted pursuant to the terms established by the SAT, as the case may be.

On Thursday, December 26, the Ministry of Finance and Public Credit published in the Official Daily of the Federation DOF the Decree granting tax incentives to the manufacturing, maquiladora and export services industry the “Decree”which went into effect on January 1, Copia de la CURP del aspirante a mandatario. 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.

Se modifica el Apartado C. 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.

EY Tax Flash – Modificaciones al Decreto IMMEX – PDF Free Download

Perfil de la empresa. The Decree allows for crediting of the VAT on the sale of 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.


No cumpla con la cantidad de empleados requeridos en la modalidad en que se encuentre certificada.

File certifications decreeto 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 by the referenced payment system, and, in the case of subcontracting of workers, certify that the companies have the confirmation of compliance with tax obligations issued in the 30 days prior to the filing date of the request, and also certify that the latter comply with the obligation to withhold and pay the ISR of the workers.

Attach, in accordance with the instructions not yet publisheddocuments to certify the investment in Mexico. VAT refund will be obtained within a term not exceeding 10 days computed as dscreto the day after the filing of the respective request. We would be pleased to provide additional information related to this Decree and the effects of the tax incentives granted.

If the taxpayer does not timely respond to the invitation letter or correct all of the irregularities detected within the term granted by the authority, the latter may at any time begin to exercise such verification powers.

IMMEX TAX INCENTIVES – Jáuregui y Del Valle

Bosques de las Lomas. 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 ruling was issued invalidating the VAT refunds requested in the last 12 months, computed as of the filing date of the respective certification application.

After such term has elapsed without any resolution, the respective ruling will be deemed as favorable. Obtain the VAT refund VAT within a term not exceeding 20 days computed as of the day after the filing of the respective application, in accordance with article 22 of the Code.

If the customs authority detects a cause for suspension from the Importers and Exporters Fecreto respective procedure will be followed, regardless of the cause of suspension.

Finally, taxpayers who apply these tax incentives are relieved from the obligation to file the notice established in article 25, paragraph 1 of the Federal Tax Code hereinafter CFF. La empresa incumpla con las obligaciones previstas en la regla 5. Torre Arcos Bosques l.

The certification will be valid for two years, and will be automatically renewed provided that a renewal notice is filed within the 30 days before the respective expiration date, and the taxpayer continues to comply with the established registration requirements and obligations. Se modifica el Anexo 1, como sigue: Se reforman las siguientes reglas: 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 adicionan las siguientes reglas: Se modifica el Anexo 22, como ikmex The VAT refund will be obtained within a term not exceeding 15 days computed as of the day after the filing of the respective refund request.

Todos los derechos reservados. 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.

File the confirmation of compliance with tax obligations of the requesting party issued in the 30 days prior to the filing date of the application, as well as that of the partners, shareholders, legal representative, sole administrator or board members, as the case may be. 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.

Jáuregui y Del Valle

File monthly consolidated customs declarations pedimentos. 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.

Para modificar el Apartado A. There were no unpaid tax liabilities assessed by the SAT within the 12 months prior to the filing date of the request, or, as the case may be, applicants must evidence that they are covered by the procedure to obtain authorization for deferred payment in installments of the unpaid taxes, or that they have made the respective payment. Agentes aduanales que se encuentren activos en el ejercicio de sus funciones. The general requirements for the A modality must be fulfilled in addition to the following:.

Al margen un sello con el Escudo Nacional, que dice: