RULE 7.4.3: OBLIGATIONS FOR THOSE WHO CHOOSE TO GUARANTEE THE TAX INTEREST THROUGH A BOND OR LETTER OF CREDIT

Taxpayers who guarantee the tax interest in accordance with that established in the rules 7.4.1. (RGCE 2020: Regla 7.4.1) and 7.4.7. (RGCE 2020: Regla 7.4.7), will be subject to the following obligations:

I. Permanently comply with the requirements for acceptance of the bond or letter of credit established in rule 7.4.2. (RGCE 2020: Regla 7.4.2)

II. Transmit its operations in accordance with Annex 31 , through the "Procedures Portal of the Service Tax Administration (Servicio de Administración Tributaria)", regarding the customs regime for the merchandise for which the tax interest has been guaranteed.

In addition, they must electronically transmit the inventory of operations that are under the regime that they have authorized, on the day immediately prior to the entry into force of the acceptance to operate the guarantee scheme, within a maximum period of 30 calendar days after said date.

In the event of not complying with the obligations established in this rule, it will not be able to continue exercising the options provided in rules 7.4.1. (RGCE 2020: Regla 7.4.1) and 7.4.7. (RGCE 2020: Regla 7.4.7)

Regulation of the Federal Fiscal Code (CFF) 77, General Rules of Foreign Trade (RGCE) 7.4.1. (RGCE 2020: Regla 7.4.1), 7.4.2. (RGCE 2020: Regla 7.4.2), 7.4.7. (RGCE 2020: Regla 7.4.7), Annex 31