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| contenido | ARTICLE 172: DONATIONS FROM IMMEX COMPANY
Companies with manufacturing, maquila, and export services program authorized by the Secretary of Economy (Secretaría de Economía), instead of returning temporarily imported merchandise, may donate them to the federal tax authorities --379-Apendice 2-- --388-Apendice 8--, provided that they meet the requirements referred to in article 164 of these Regulations. --50-Art. 164-- Instead of returning or destroying the waste referred to in the last paragraph of article 109 of the Law --218-Art. 109--, they may donate them to legal entities for non-profit purposes authorized to receive donations in accordance with the Law on Income Tax (Ley del Impuesto sobre la Renta) --322-Regla 3.3.11--, presenting the customs declarations (pedimentos) that support the return and the definitive importation of the merchandise and attaching the authorization of donation to the return customs declaration (pedimento), as well as the rest established by the Service Tax Administration (Servicio de Administración Tributaria) --3-Art. 1-- through Rules. Likewise, the regulations and non-tariff restrictions applicable to the regime to which they are intended must be complied with. --341-Regla 5.5.1-- Waste considered as hazardous waste by the General Law for the Prevention and Integral Management of Waste (Ley General para la Prevención y Gestión Integral de los Residuos) and other applicable provisions in the matter, will not be subject to donation. The obligation to return obsolete machinery and equipment, which have a minimum antiquity of three years from the date on which the temporary importation was made in accordance with their authorized programs, may be fulfilled, by donating said merchandise to legal entities for non-profit purposes authorized to receive deductible donations in accordance with the Law on Income Tax (Ley del Impuesto sobre la Renta), presenting the customs declarations (pedimentos) that support the return and definitive importation of the merchandise and attaching the donation authorization to the return customs declaration (pedimento), as well as the rest that establish the Service Tax Administration (Servicio de Administración Tributaria) --3-Art. 1-- through Rules. Likewise, the regulations and non-tariff restrictions applicable to the regime to which they are intended must be complied with. --206-Art. 61-- |
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