ARTICLE 13: REQUIREMENTS TO BE FULFILLED TO PROVIDE PREVALIDATION SERVICE

For the purposes of article 16-A of the Law (LA: Art. 16A), the interested parties must comply, in addition to the requirements set forth in said article, with which the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) establishes through Rules. (RGCE 2022: Regla 1.8.1) (RGCE 2022: Regla 1.8.2)(RGCE 2022: Regla 1.8.3) In the case of legal entities, they must also prove that they are constituted in accordance with Mexican laws and that within its corporate purpose and activities do not contemplate the import and export of Merchandise.