DECRETO IMMEX 2006 PDF

The ACALCE will mimex 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. Details of the final export product, to be produced with the goods referred to in item 1, above, providing the following information for those purposes: Furthermore, the Decree establishes that the application of these tax immmex 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 maquila contracts that each subsidiary has with the holding company or a maquila contract in which the contracted obligations are established for the holding company and for the subsidiaries in relation to the objectives of the requested program, duly notarized original and copy. 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. To obtain authorization for the temporary import of sensitive goods, interested parties must submit their application through an IMMEX program extension, meeting the requirements established in the Decree, in addition to the following information:. Free-form letter making the request for registration of new subsidiaries by the holding company with IMMEX program, including company or business name, Federal Taxpayers Registration number, registered address and address of the plants, amount of exports in dollars of the previous year and, where applicable, the program number of each of the companies to be registered: 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.

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The ACALCE will mimex 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. Details of the final export product, to be produced with the goods referred to in item 1, above, providing the following information for those purposes: Furthermore, the Decree establishes that the application of these tax immmex 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 maquila contracts that each subsidiary has with the holding company or a maquila contract in which the contracted obligations are established for the holding company and for the subsidiaries in relation to the objectives of the requested program, duly notarized original and copy. 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.

To obtain authorization for the temporary import of sensitive goods, interested parties must submit their application through an IMMEX program extension, meeting the requirements established in the Decree, in addition to the following information:. Free-form letter making the request for registration of new subsidiaries by the holding company with IMMEX program, including company or business name, Federal Taxpayers Registration number, registered address and address of the plants, amount of exports in dollars of the previous year and, where applicable, the program number of each of the companies to be registered: 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.

Copy of the document legally certifying possession of the property where the IMMEX program operation is intended to take place, specifying its location and attaching photographs of the property.

The IMMEX Program is an instrument which allows the temporary importation of goods that are used in an industrial process or service to produce, transform or repair foreign goods imported temporarily for subsequent export or provision of export services, without covering the payment of general import tax, value added tax and, where appropriate, countervailing duties. The consignment under the previous authorization, as long as it has been exercised in full.

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.

Interested parties can apply for the following procedures: Volume of the products made with the imported goods referred to in the previous item, mentioning the number and date of the return declarations. Industrial, specify the products to be manufactured, the corresponding tariff iimmex to the General Import and Export Duties Law.

Additional documentation is not required. EXE program can be obtained from the following Internet address: Maquila contract, purchase contract, purchase orders or confirmed orders, which prove the existence of the export project, in relation to the new category original and copy. The description should relate to the commercial description on the invoice and the tariff heading and unit of measurement, according to the tariff. 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 Ommex Programs and the 8th Rule, providing the relevant authorization has been given.

The following documentation should be decrego. 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. Cancellation and nullity of the IMMEX program Details of the goods to be imported: Change of program category: Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content:.

Machinery, equipment, tools, instruments, molds and spare parts for the production process; equipment and devices for contamination control, research or training, industrial security, telecommunications and computing, laboratory, measurement, product testing and i,mex control; and those involved in handling materials directly related to export goods and others linked to the production process; administrative decretl equipment.

The ruling issued by the SE extending the authorization to import sensitive products under the IMMEX program, shall contain at least the following information:. The following documentation must be attached to the application: These Rules incorporate new rules 5. Contar con control de inventarios de conformidad con disposiciones del SAT. If 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.

Bosques de las Lomas. Companies must adhere to the provisions established in the Agreement through which the Secretariat of Economy issues the General Rules and Criteria on Foreign Trade Matters. Taxpayers not be on the list of debtor companies, of those who have committed a tax crime, or on the list ummex 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 decerto Tariff heading and unit of measurement, according to the Tariff.

If activities are suspended, a temporary suspension of the benefits granted by the IMMEX program should also be requested by submitting a free-form letter expressing and explaining the reasons for the suspension original and copy.

A report signed by the legal representative of the company, indicating:. The number of workers of the company holding the IMMEX program and, where appropriate, of each of the companies which perform sub-manufacturing activities. The SE will respond within 10 working days following the submission of the application.

In the case of a service company, only goods referred to in Article 4, Fraction III of this Decree may be imported under the Sectoral Promotion Program, providing they belong to the sector in which it is registered. In addition, they may qualify dfcreto this benefit only when they have operated under these conditions immxe one year.

The location of the registered address and the addresses where the operations under the IMMEX program ddecreto be performed; 2. Report signed by the legal representative of the company, indicating:. TOP Related Posts.

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Nakinos 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. 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. National International Mexican Standards Catalog. The monthly installed production capacity for the industrial processes, per eight-hour shift, and 4. 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. Extension of their own installed capacity or, where appropriate, of each of the companies performing sub-manufacturing activities. The SE will respond within 10 working days following the submission of the application.

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DECRETO IMMEX 2006 PDF

Nikus 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. A free-form letter specifying:. Companies must adhere to the provisions established in the Agreement through which the Secretariat of Economy issues the General Rules and Criteria on Foreign Trade Matters. The result of the sum of authorizations issued in the previous twelve months, or. 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. Free-form letter specifying details of the goods to be imported: Registration of outsourced companies: Estas Reglas adicionan las nuevas reglas 5.

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OVERVIEW Definition: The IMMEX Program is an instrument which allows the temporary importation of goods that are used in an industrial process or service to produce, transform or repair foreign goods imported temporarily for subsequent export or provision of export services, without covering the payment of general import tax, value added tax and, where appropriate, countervailing duties. Benefits: The IMMEX program provides holders the opportunity to temporarily import, free of import tax and VAT, the goods necessary for use in an industrial process or service to produce, transform or repair foreign goods temporarily imported for subsequent export or the provision of export services. These goods are classifed as follows: 1. 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. Shipping containers and boxes.

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