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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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.

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. Presentar pedimentos consolidados mensuales. Las modificaciones anteriores quedan como sigue: 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.

En colindancia con la Aduana. La empresa incumpla con las obligaciones previstas en la regla 5. Se modifica el Anexo 1, como sigue: 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.

J√°uregui y Del Valle

Decrreto dispuesto en la regla 3. 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. After such term has elapsed without any resolution, the respective ruling will be deemed as favorable.

File monthly consolidated customs declarations pedimentos. Estas Reglas adicionan las nuevas reglas 5.

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, 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 adicionan las siguientes reglas: 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.

Attach, in accordance with the instructions not yet publisheddocuments to certify the investment in Mexico. Para modificar el Apartado A. 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. VAT refund will be obtained within a term not exceeding 10 days computed as of the day after the filing of the respective request.

Decreto IMMEX by luis enriquez on Prezi

Todos los derechos reservados. 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.

Perfil del Auto transportista Terrestre. Perfil de la empresa. Agentes aduanales que se encuentren activos en el ejercicio de sus funciones. The 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. Se modifica el Apartado C.

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.

We would be pleased to provide additional information related to this Decree and the effects of the tax incentives granted. 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.

Paseo de los Tamarindos No. Mediante escrito libre de conformidad con la regla 1. 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. 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.


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

Finally, the Rules establish a calendar for the certification duringwhich includes six different periods, and will be applicable to the requesting party depending on their fiscal domicile. No cumpla con la cantidad de empleados requeridos en la modalidad en que se encuentre certificada.

Given the above, any person that does not comply ijmex such obligation will be considered a permanent establishment of the resident abroad as of the third year.

EY Tax Flash – Modificaciones al Decreto IMMEX

Have an inventory control system in place that complies with SAT provisions. Estar permanentemente al corriente con el pago de cuotas obrero patronales ante el IMSS. 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 deroga la siguiente regla: Companies which request their IMMEX program for the first time from the Ministry of Economy or have been operating the program for less than one year are not subject to this requirement. 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.

Bosques de las Lomas.