Que dicho Decreto modifica el alcance de algunas de las fracciones arancelarias Maquiladora y de Servicios de Exportación (IMMEX), b) se trate de el 1 de junio y 9 de diciembre de , y el 23 de marzo de Check out my latest presentation built on , where anyone can create & share professional presentations, websites and photo albums in minutes. Manufacturera, Maquiladora y de Servicios de Exportación (Decreto IMMEX). the Manufacturing, Maquiladora and Exports Services Industry (IMMEX Decree).
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Not applicable to Certified Maquiladoras Dry milk, tablets, corn and other milk formulas are decrwto from annex II, the only remaining in this annex are tires. Sugar, Steel, Tires and Textiles must amend their Maquila program excep for Decretk Maquiladoras whom no longer need to apply for these modifications. Requirements regardng tariff clasiffication of imported goods raw materials and exported goods finished products applyes only to sugar, steel, tires and textiles under the approved tariff codes.
Sundry modifications New requirements for IMMEX applications Service Maquiladoras and those importing sugar, steel, tires and textiles must provide additional detail on the locations where services will be rendered, personnel hired, direct and indirect and estimated value of the production or services. Sundry modifications Annex IV is deleted from the Decree due to similar requirement to comply with import- export controls already exists in the miscellaneous tax rules in annex 24 These are no longer reasons to cancel the program.
Sundry modifications Certified maquiladoras or maquiladoras operating for five years or more will not be suspended if: Article 33 Income Tax 7. Article 33 As defined in the current Decree 1.
Maquila operation includes various services. The possibility of using National or Foreign goods not temporary imported is allowed there are no conditions for subsequent export 4.
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Companies complying with these requirements are allowed to some tax benefits not deeming a PE for the foreign contractor, Transfer Pricing compliance, etc. There are no limitations as to the ownership of the inventory and equipment. Article 33 New conditions 1.
Domestic goods and definitive imports Any domestic sourced good or definitive imported can be included in the production, provided that such goods are exported along with the temporary imported goods. Article 33 New conditions 2. Article 33 New conditions Limitations a. Article 33 Additional comments 4. Manufacturing or repair for goods sold within Mexico are not considered as maquila service therefore can not apply tax preferences for IMMEX.
Accounting records must keep separate records for maquila and no maquila activities. Service maquila are not manufuaturers and very few can be considered as such for tax purposes: Water dilution with other substances Cleaning and oxido remuval oil, paint and other primers.
Conservative application Testing, targetting, labeling and classification Develop or improvement of products Note: It is important to evaluate alternatives to avoid EP or TP miscompliance.
Control over deposits July 21. XXXV If income declared by importer. My presentations Profile Feedback Log out.
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