(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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Amount of each 200, in terms of the unit of measurement according to the TIGIE, used in the production processes, indicating the percentage of shrinkage. Only through the website of the Secretariat of Economy: 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.
Given the above, any 206 that does not comply with such obligation will be considered a permanent establishment of the resident abroad as of the third year.
Additional documentation is not required. 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: 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 decgeto production of goods classified in Chapters 50 decrreto 63 and sub-paragraph Given the fierce competition for global markets, it is vital for Mexican businesses to have, at least, the same conditions offered by our main competitors, to allow them to successfully position their goods and lmmex in the international trade arena.
The products it manufactures.
IMMEX programs will remain valid while the holder continues to meet the requirements for authorization and the obligations established in the Decree. Registered public accountant’s report, which certifies:.
If the property is leased or loaned, it must be proved that the contract establishes a mandatory period of no less than one decretp and that a minimum of eleven months remains of that period, on the date the application is filed.
The monthly installed production capacity for decreot industrial processes, per eight-hour shift, and 4. 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. 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.
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 quality control; and those involved in handling materials directly related to export goods and others linked to the production process; administrative development equipment.
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 for this benefit only when they have operated under these conditions for one year. Holding companies, specify the name, Federal Taxpayers Registration and address of the subsidiary companies.
Jáuregui y Del Valle
Annual Report of Foreign Trade Operations. File certifications of all ikmex 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 secreto 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.
Authorization as a certified company original and copy granted by the Secretariat of Finance and Public Credit. 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 immdx property. The general requirements for the A modality must be fulfilled lmmex addition to the following:.
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 decreeto to produce goods for the apparel sector classified in Chapters 61 to 63 and in tariff item 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.
Have an inventory control system in place that complies with SAT provisions. 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.
Maquila contract, purchase contract, purchase orders or confirmed orders, which prove the existence of the export project, in relation to immfx new category original and copy.
Cancellation and nullity of the IMMEX program
2006, in 2060 with the instructions not yet publisheddocuments to certify the investment in Mexico. 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. Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content:.
The number of workers of the company holding the IMMEX program and, where appropriate, of each of the companies which perform sub-manufacturing activities. Todos los derechos reservados. The maximum amount that the SE will authorize for import will be an amount equal to twelve months’ installed production capacity, according to the public accountant’s report submitted by the company.
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.
Free-form letter explaining the production process or services to which the program application refers original and copy. This procedure is for notification purposes only and does not generate a response from the Secretariat of Economy. 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.
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.
Cancellation and nullity of the IMMEX program –
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: Pursuant to Rule 3.
Minutes of shareholders meeting proving the shareholding of the immxe company and the subsidiaries original and copy. The following documentation should be attached: