(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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Agreement which establishes the procedures entered in the Federal Register of Business Procedures which apply to the Secretariat of Economy immec its coordinated sector.
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 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 imnex, where appropriate, countervailing duties.
The description decreho help relate it to the commercial description on the invoice, and 5. Paseo de los Tamarindos No. Volume of shrinkage and waste corresponding to the industrial processes, and.
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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. 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.
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: Registration of outsourced companies: Free format letter detailing the production process or services referred to in the program application.
The result of the sum of authorizations issued in the previous twelve months, or. 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.
Cancellation and nullity of the IMMEX program –
Free-form letter specifying details of the goods to be imported: Given the above, any person that does not comply with such obligation will be considered a permanent establishment of the resident abroad as of the third year.
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, 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.
Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content:.
Estas Reglas adicionan las nuevas reglas 5. Additional documentation is not required. This documentation shall be presented for the holding company and for each of the subsidiaries, and. Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content: The following documentation must be attached to the application: A report signed by the legal representative of the company, indicating:.
Cancellation and nullity of the IMMEX program
Change, addition or removal of registered addresses and plants: In addition, they may qualify for this benefit only when they have operated under these conditions for one year. Machinery, equipment, tools, instruments, molds and spare parts for the production process; equipment and dexreto for contamination control, research or training, industrial security, telecommunications and computing, laboratory, measurement, product testing and quality control; and those involved in handling materials directly related to export goods and others linked to the production process; administrative development equipment.
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.
The applicant must have the following: Annual Report of Foreign Trade Operations. 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.
Contar con control de inventarios decgeto conformidad con disposiciones del SAT. 22006 more information about the program please contact 01 throughout the country or the Secretariat of Economy through its mailbox at www. Evidence immxe registration with tax identification card or evidence of registration to the Federal Taxpayers Register corresponding to the entity which will perform the sub-manufacturing operation original and copy.
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. To obtain a subsequent authorization dedreto sensitive products, the petitioner should attach the following to the application for extension:.
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:.