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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 183: OBLIGATIONS OF COMPANIES OF THE TERMINAL AUTOMOTIVE INDUSTRY THAT OBTAIN THE AUTHORIZATION TO ASSEMBLE AND MANUFACTURE VEHICLES IN FISCAL DEPOSITS

     

    The companies of the terminal automotive industry that obtain authorization for the establishment of fiscal deposits to submit merchandise to the process of assembly and manufacture of vehicles, will have the following obligations:

  • Make the payment of the corresponding right, in accordance with the provisions of the Federal Rights Law (Ley Federal de Derechos);

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  • Submit the corresponding reports, with respect to foreign trade operations, in the terms indicated by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules (RGCE 2022: Regla 4.5.32); Transmit its operations through the Customs Electronic System (RLA: Art. 1), according to the guidelines issued by the Service Tax Administration (Servicio de Administración Tributaria) for that purpose, and

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  • The others established by the Law and these Regulations.