RULE 7.4.2: REQUIREMENTS FOR THE ACCEPTANCE OF THE GUARANTEE

The acceptance of the guarantee referred to 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 compliance with the following requirements:

I. Submit through the Digital Window, request for acceptance of the guarantee through the "Unique Format of Guarantees regarding Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios)" of Annex 1 (RGCE 2020: Anexo 1), attaching the bond policy or letter of credit

II. Be up to date in the fulfillment of the tax and customs obligations of the applicant and have authorized the Service Tax Administration (Servicio de Administración Tributaria) to publish the positive opinion on the fulfillment of tax obligations in terms of rule 2.1.27. of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

III. Not being at the time of submitting the application in the list of companies published by the Service Tax Administration (Servicio de Administración Tributaria), in terms of articles 69 (CFF: Art. 69) with the exception of the provisions of sections II and VI and 69-B, fourth paragraph (CFF: Art. 69B) of the Federal Fiscal Code (Código Fiscal de la Federación).

IV. Have valid digital stamp certificates and are not in any of the cases provided for in article 17-H Bis (CFF: Art. 17H Bis) of the Federal Fiscal Code (Código Fiscal de la Federación), during the last 12 months.

V. Have the valid program or authorization to be able to allocate merchandise under the regimes indicated in articles 28-A, first paragraph (LIVA: Art. 28A) of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) and 15-A, first paragraph of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios).

VI. Have the updated means of contact for purposes of Tax Mailbox, in terms of article 17-K, penultimate paragraph (CFF: Art. 17K) of the Federal Fiscal Code (Código Fiscal de la Federación).

VII. Keep the accounting in electronic media and submitted it monthly in accordance with article 28, sections III and IV (CFF: Art. 28) of the Federal Fiscal Code (Código Fiscal de la Federación) and rules 2.8.1.6. and 2.8.1.7. of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

Value Added Tax Law (Ley del IVA) 28-A (LIVA: Art. 28A), Law on Special Tax on Production and Services (Ley del IEPS) 15-A, CFF 17-H-Bis (CFF: Art. 17H Bis), 17-K (CFF: Art. 17K), 28-III, IV (CFF: Art. 28), 69 (CFF: Art. 69), 69-B (CFF: Art. 69B), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 7.4.1. (RGCE 2020: Regla 7.4.1), 7.4.7. (RGCE 2020: Regla 7.4.7), Annex 1 (RGCE 2020: Anexo 1), Miscellaneous Fiscal Resolution (RMF) 2.1.27., 2.8.1.6., And 2.8.1.7.