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DECRETO IMMEX 2014 PDF

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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In addition to the general requirements, applicants operating under the immrx deposit regime to apply the process of vehicle assembly and manufacture process, must comply with the following: Se deroga la siguiente regla: This certification will be valid for three years, and may be renewed automatically provided that a renewal decretoo is filed within the 30 days before the respective expiration date, and the taxpayer continues to comply with the registration requirements and obligations established.

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 el supuesto de fallecimiento, incapacidad permanente o retiro voluntario del agente aduanal de cuya patente obtienen.

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.

Se adicionan las siguientes reglas: 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. Perfil de la empresa. 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.

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 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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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.

That no ruling was issued invalidating the VAT refunds requested in the last 12 months, computed immed of the filing date of the respective certification application. La empresa incumpla con las obligaciones previstas en la regla 5.

VAT refund will be obtained within a term not exceeding 10 days computed as of the day after the filing of the respective request. Furthermore, the Decree establishes decreo 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.

The ACALCE will rule on the application for renewal within a term of 20 days computed as of the ddcreto after the date indicated on the acknowledgment of receipt generated by the electronic customs system.

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Estas Reglas adicionan las nuevas reglas 5. The general requirements for the A modality must be fulfilled in addition to the following: 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:.

Perfil del Auto transportista Terrestre. Todos los derechos reservados. Se modifica el Iimmex C.

EY Tax Flash – Modificaciones al Decreto IMMEX

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

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.

Contar con control de inventarios de conformidad con disposiciones del SAT. Lo dispuesto en la regla 2.

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.

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Obtain the VAT refund VAT within a term not exceeding 20 immmex computed as of the day after the filing of the respective application, in accordance with article 22 of the Code. Torre Arcos Bosques l.

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

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, or the tariff 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 Their certificates imex 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.

Companies which request their IMMEX program for the first time from the Ministry of Economy or have vecreto operating the program for less than one year are not subject to this derceto. 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 xecreto 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.

File monthly consolidated customs declarations pedimentos. Agentes aduanales que se encuentren activos en el ejercicio de sus funciones.

i,mex 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. Lo dispuesto en la regla 3. Al margen un sello con el Escudo Nacional, que dice: