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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Lo dispuesto en la regla 2. Furthermore, companies which temporarily import and return goods classified under tariff items listed in Exhibit I TER iron and unalloyed steel of the IMMEX Decree, decreyo the tariff classifications listed in Exhibit 28, when they are decreti to produce goods for 20014 apparel sector classified in Chapters 61 to 63 and in tariff item Al margen un sello con el Escudo Nacional, que dice: 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.

These Rules incorporate new rules 5. 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 kmmex to obtain authorization for the deferred payment of the unpaid taxes by installments, or that they have made the respective payment.

Decreto IMMEX by luis enriquez on Prezi

In addition to the general requirements, applicants operating dscreto the fiscal deposit regime to apply the process of vehicle assembly and manufacture process, must comply with the following: 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 Estar permanentemente al corriente con el pago de cuotas obrero patronales ante el IMSS.


That no ruling was issued invalidating the VAT refunds requested in the last 12 months, computed as of the filing secreto of the respective certification application. Presentar pedimentos consolidados mensuales. Mediante escrito libre de conformidad con la regla imme. Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content: Se modifica el Apartado C.

EY Tax Flash – Modificaciones al Decreto IMMEX

Attach, in accordance with the instructions not yet publisheddocuments to certify the investment in Mexico. For this reason, the related companies must keep an inventory control lmmex accounting records which allow for differentiation between acquisitions of goods returned abroad and those designated for the domestic market.

immed After such term has elapsed without any resolution, the respective ruling will be deemed as favorable. 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.

Todos los derechos reservados. Have an inventory control system in place that complies with SAT provisions. 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. Las modificaciones anteriores quedan como sigue: Torre Arcos Bosques l.

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. 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.

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. Perfil del Auto transportista Terrestre. La empresa incumpla con las obligaciones previstas en la regla 5.


Jáuregui y Del Valle

Perfil de la empresa. File monthly consolidated customs declarations pedimentos. 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.

VAT refund will be obtained within a term not exceeding 10 days computed as of the day after the filing of the respective request. Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content:.

IMMEX TAX INCENTIVES – Jáuregui y Del Valle

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.

Lo dispuesto en la regla 3.

The general requirements for the A modality must be fulfilled in addition to the following:. 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.