Que dicho Decreto modifica el alcance de algunas de las fracciones Maquiladora y de Servicios de Exportación (IMMEX), el Decreto por el. Martínez Trigueros, Lorenza (), “Reforma al Decreto IMMEX” (IMMEX Decree Reform), Secretaría de Economía. August 29, ·. Definición de Submanufactura o Submaquila según el Decreto IMMEX: Los procesos industriales o de servicios relacionados directamente.

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Estar permanentemente al corriente con el pago de cuotas obrero patronales ante el IMSS. 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. The general requirements for the A modality must be fulfilled in addition to the following:. Se adicionan las siguientes reglas: De Cedrella odorata o Cedrella mexicanaaserradas, en hojas o desenrolladas.

Partes superiores cortes de calzado, de cuero o piel, sin formar ni moldear. Las modificaciones anteriores quedan como sigue: Marfil trabajado y sus manufacturas. Marfil; polvo y desperdicios de marfil. De arce Acer spp. Escaleras usadas, o nuevas sin laquear, barnizar, pintar o aceitar u otro recubrimiento de acabado.

Aves marinas guaneras muertas o sus despojos. We would be pleased to provide additional information related to this Decree and the effects of the tax incentives granted. Con partes visibles de madera, sin laquear, barnizar, pintar, aceitar o con otro recubrimiento de acabado.

Decreto IMMEX by Carmen Estrada on Prezi

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.

Se deroga la siguiente regla: Attach, in accordance with the instructions not yet publisheddocuments to certify the investment in Mexico.

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Telas preparadas para la pintura. 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:.

En polvo o en copos, incluidos los desperdicios. The certification will be valid for one year. Berrendo, oso, lobo, castor, puma, jaguar, ocelote, margay, gato de monte o tapir. De reptiles incluidas las serpientes y tortugas de mar. These Rules incorporate new rules 5. 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.

Que contengan principalmente vanadio. Total o parcialmente de madera, usadas, o nuevas sin laquear, barnizar, pintar, aceitar u otro recubrimiento de acabado. 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.

Barriles o tambores, excepto lo comprendido en las fracciones Furthermore, on January 1, such Ministry published the Sixth Resolution of Amendments to the Foreign Dcereto General Rules the “Rules”which went into effect on the day after publication. 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.

Se modifica el Apartado C. De bejuco, esparto, mimbre, paja o viruta.

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 Ikmex 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, decteto a similar regime in accordance with the Customs Law, or in a fiscal deposit.

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De haya o de maple, simplemente desbastada o redondeada, para bastones, paraguas, mangos de herramientas y similares.

Ventanas, puertas vidriera, y sus marcos y contramarcos. Desperdicios y desechos, de plomo. Total o ummex de madera o de materiales trenzables forestales; usadas, o nuevas sin laquear, barnizar, pintar, aceitar u otro recubrimiento de acabado. Their certificates of digital seals must be up to date and it must not have been proven that they incurred in any violation of article H, section X of the Code during decrefo last 12 months. Carne de la especie bovina.

EY Tax Flash – Modificaciones al Decreto IMMEX

Paseo de los Tamarindos No. Tortugas de agua dulce o de mar. Al margen un sello con el Escudo Nacional, que dice: Calzado con suela de cuero natural y parte superior de tiras de cuero natural que pasan por el empeine y rodean el dedo gordo. For this reason, the related companies must keep an inventory control and accounting records which allow for differentiation between acquisitions imex goods returned abroad and those designated for the domestic market.

IMMEX TAX INCENTIVES – Jáuregui y Del Valle

Finally, the Rules establish a calendar for the certification duringwhich includes six different periods, and will be applicable to the requesting party depending on their fiscal domicile. 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.

De haya Fagus spp. Grasa o aceite de tortuga. Los productos nuevos secos laqueados, barnizados, pintados, aceitados o con otro recubrimiento de acabado.