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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Finally, the Rules establish a calendar for the imemx duringwhich includes six different periods, and will be applicable to the requesting party depending on their fiscal domicile. The general requirements for the A modality must be fulfilled in addition to the following: En colindancia con la Aduana. Se modifica el Anexo 22, como sigue: La empresa incumpla con las obligaciones previstas en la regla 5.

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.

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. Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content: 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.

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

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

No cumpla con la cantidad de empleados requeridos en la modalidad en que se encuentre certificada. 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 immfx based on the Safe Harbor mechanism either 6. Cuando el agente aduanal se encuentre interesado en designar como mandatarios, a las personas que se encontraban autorizadas para fungir como mandatarios, en el momento en que se dio xecreto supuesto de fallecimiento, incapacidad permanente o retiro voluntario del agente aduanal de cuya patente obtienen.

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.

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 214 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.

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Perfil de la empresa.

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. Immdx crediting of the VAT withheld on acquisitions made from foreigners with no permanent establishment in Mexico may be applied by the acquirer against the tax withholding paid on such transaction in the respective monthly payment return.

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. 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, which must be available to the customs authorities, may be evidenced provided the company has an inventory control that shows the destination, 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.

Their certificates of digital seals must be up to date and it must not have been proven that decreho incurred in any violation of article H, section X of the Code during the last 12 months.

Estar permanentemente al corriente con el pago de cuotas obrero patronales ante el IMSS. The certification will be valid for one year.

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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 of suspension. 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.

After such term has elapsed without any resolution, immmex respective ruling will be deemed as favorable. Presentar pedimentos consolidados mensuales. These Rules incorporate new rules 5.

Crediting of VAT 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.

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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: Para modificar el Apartado A.

Se modifica el Apartado C. Bosques de las Lomas. VAT refund will be obtained within a term not exceeding 10 days computed as of the day after the filing of the respective request. 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 of suspension.

EY Tax Flash – Modificaciones al Decreto IMMEX

We would be pleased to provide additional information related to this Decree and the effects of devreto tax incentives granted. Torre Arcos Bosques l. That no unpaid tax liability was assessed by the SAT within the last 24 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.

Se reforman las siguientes reglas: 2104 Thursday, December 26, the Ministry of Finance and Public Credit published in the Official Daily of the Federation DOF the Decree granting tax immwx to the manufacturing, maquiladora and export services industry the “Decree”which went into effect on January 1, Todos los derechos reservados.

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 decrdto year. 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.

Taxpayers must not be on the list of debtor companies, of those who have committed a dcereto 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 2.

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. Se deroga la siguiente regla: Lo dispuesto en la regla 3. Las modificaciones anteriores quedan como sigue: