(IMMEX), and is effective since November 13,. Mexico is a prime location for Foreign . Manufacturera, Maquiladora y de Servicios de Exportación (Decreto IMMEX). the Manufacturing, Maquiladora and Exports Services Industry (IMMEX Decree). Manufacturera, Maquiladora y de Servicios de Exportación de , ya no [ ]. The Mexican government changed the program in to implement the IMMEX program, or, Decreto para el Fommento de la Industria.
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Change, addition or removal of registered addresses and plants: 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.
The number of workers of the company holding the IMMEX program and, where appropriate, of each of the companies which perform sub-manufacturing activities. Simultaneously, the SE may approve a Sectoral Promotion Program based on the type of product manufactured or export services performed, in which case the applicable regulations must be followed. Paseo de los Tamarindos No. Raw materials, parts and components which are to be totally integrated into export goods; fuels, lubricants and other materials for consumption during the production process of export goods; containers and packaging; labeling and leaflets.
Copy of the document legally certifying possession of the premises where the operation under the Program is intended to take place, specifying the location and attaching photographs of the premises, when this information differs from information originally provided original and copy.
A new authorization will be given dscreto the company has exported at least sixty percent of the volume of one of the following concepts:.
A report signed by the legal representative of the company, indicating:. Maquila contract, purchase contract, purchase orders or confirmed orders, which prove the existence of the export project.
Documents which should be attached to the application: Active Federal Taxpayers Registration. 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.
On November 1st, the Federal Government published the Decree for the Promotion of the Manufacturing, Maquila and Export Service Industry IMMEX Decreeaimed at increasing the competitiveness of dwcreto Mexican export sector, and bringing certainty, transparency and continuity to companies’ operations, specifying and simplifying compliance factors; allowing companies to adopt new ways of operating and doing business; reduce logistics and administrative costs; derceto modernize, streamline and reduce procedures, thus increasing oversight capacity in an environment which encourages the capture and retention of investment.
The monthly installed production capacity for the industrial processes, per eight-hour shift, and 4. 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.
Jáuregui y Del Valle
Holding companies, specify the name, Federal Taxpayers Registration and address of the subsidiary companies. Maquila contract, purchase contract, purchase orders or confirmed decretp, which prove the existence of the export project, in relation to the new category original and copy. Tariff heading and unit of measurement, according to the Tariff. No ruling was issued invalidating the VAT refunds requested within the last 12 months computed as of the filing date of the respective certification application.
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.
IMMEX TAX INCENTIVES – Jáuregui y Del Valle
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.
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.
Agreement which establishes the procedures entered in the Federal Register of Business Procedures which apply to the Secretariat of Economy and its coordinated sector. National International Mexican Standards Catalog.
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. Ruling which establishes the general rules related to the application of customs-related provisions of the North American Free Trade Agreement and their reforms.
The Decree allows for crediting of the VAT on the immrx 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 i,mex under the immfx 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.
If the property is leased or loaned, it must be proved that the contract establishes a mandatory period of no less than 206 year and that a minimum of eleven months remains of that period, on the date the application is filed.
Both publications are extremely important for IMMEX companies, for which reason we now provide a brief 0206 of their content: 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 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.
Textile and clothing sector companies which import goods included in tariff headings of the General Import and Export Duties Law, mentioned in Annex II of the IMMEX Decree, exclusively for the production of goods classified in Chapters 50 through 63 and sub-paragraph The products it manufactures.
For more information deecreto the program please contact 01 throughout the country or jmmex Secretariat of Economy through its mailbox at www. This documentation must be submitted for the holding company and each of the subsidiary companies, and. In the case of goods included in Annex III of the IMMEX Decree, when they are imported as raw materials, and only when they are destined for activities classified as services, the length of stay will be up to six months.
Amount of each material, in terms of the unit of measurement according to the TIGIE, used in the production processes, indicating the percentage of shrinkage. The following documentation should be attached:.
Cancellation and nullity of the IMMEX program
Maximum volume to be imported for the year and its value in dollars. The location of the registered address and the premises where the operations covered by the IMMEX program are carried out. The applicant must have 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: Additional documentation is not required.
Contar con control de inventarios de conformidad con disposiciones del SAT. The installed production capacity to carry out the monthly industrial process, in eight-hour shifts. Details of the goods to be imported: Tariffs on inputs, parts, components, machinery and equipment imported to Mexico can be calculated based on rates established in the free trade agreements and trade agreements signed by Mexico, like MEFTA, Sectoral Promotion Programs and the 8th Rule, providing the relevant authorization has been given.
The general requirements for the A modality must be fulfilled in addition to the following: Free-form letter from the legal representative of the company stating the projected exports in dollars for the six months following the start of operations.