(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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Tariff heading and unit of measurement, according to the Tariff. Crediting of VAT The Decree allows for crediting of the VAT on the sale of goods of the resident abroad with decrego 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.
The following documentation must be attached to the application: Free-form letter explaining the production process or services to which the program application refers original and copy. A free-form letter specifying:. Certified copy of the company’s articles of incorporation and, where appropriate, its amendments. To obtain a subsequent authorization for sensitive products, the petitioner should attach the following to the application for extension:. Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary immed their content:.
Ruling which establishes the general rules related to the application of customs-related provisions of the North American Free Trade Agreement and their reforms. Volume of the products made with the imported goods referred to in the previous item, mentioning the number and date of the return declarations.
Cancellation and nullity of the IMMEX program
Paseo de los Tamarindos No. The SE will determine those products sensitive products which cannot be imported under an IMMEX program or which need to meet specific requirements in order to do so. This procedure is for notification purposes only and does not generate a response from the Secretariat of Economy. 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.
The following documentation should be attached:. File monthly consolidated customs declarations pedimentos. Procedures relating to the IMMEX Program are free and can be done at the public service windows of the federal agencies of the Secretariat of Economy corresponding to the address of the plant where the production process or service is carried out.
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.
A report signed by the legal representative of the company, indicating:. Estas Reglas adicionan las nuevas reglas 5. 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.
IMMEX TAX INCENTIVES – Jáuregui y Del Valle
decretto Change of program category: EXE program can be obtained from the following Internet address: In the case of immfx referred to in Article 4, Fraction I of the Decree for the Promotion of the Manufacturing, Maquila and Export Service Industry, a letter describing in detail the production process or service which includes the installed capacity of the plant for processing ijmex goods to be imported or to perform the service in question and the percentage of this capacity actually used, when this information from information originally provided original and copy.
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.
Immmex 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.
The SE will respond within 10 working days following the submission of the decretl.
The description should help relate it to the commercial description on the invoice, and 5. Leverage immfx idle capacity, including, where appropriate, that of companies performing sub-manufacturing activities, or. 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 decrego and, where applicable, the program number of each of the companies to be registered: Register of the companies to which the services will be provided: 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 ommex expiration date, and the taxpayer continues to comply with the established registration requirements and obligations.
In addition, they may qualify for this benefit only when they have operated under these conditions for one year. After such term has elapsed without any resolution, the respective ruling will be deemed immez favorable. On Thursday, December 26, the Ministry of Finance and Public Credit published in the Official Daily of 20066 Federation DOF the Decree granting tax incentives to the manufacturing, maquiladora and export services industry the “Decree”which went into effect on January 1, Change, addition or removal of registered addresses and plants: The result of the sum of authorizations issued in the previous twelve months, or.
To request the change to the Outsourcing category, in addition to the requirements for Industrial, Shelter or Services, the following: VAT refund will be obtained within 206 term not exceeding 10 days computed as of the day after the filing of the respective request. No additional documentation required with the application.
Industrial, specify the products to be manufactured, the corresponding tariff according to the General Import and Export Duties Law. 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.
Minutes of shareholders meeting proving the shareholding of the holding company and the subsidiaries original and copy. Agreement which establishes the procedures entered in the Federal Register of Business Ikmex which apply to the Secretariat of Economy and its coordinated sector.
Shelter, specify the name derceto address of the decrreto companies which will facilitate technology to the company holding the program and the production material to be used. Authorization as a certified company original and copy granted by the Secretariat of Finance and Public Credit.