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ARTICLES

LEGAL RESOURSES

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$ 16.96

    • ARTICLE 2: DEFINITION OF CONCEPTS

     

    For the purposes of this Decree it is understood by:

  • Certified company, that which has the certification granted by the Service Tax Administration (Servicio de Administración Tributaria) and indicated by General Rules;

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  • Law, to the Customs Law (Ley Aduanera);

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  • Manufacturing or maquila operation, the industrial or service process destined for the elaboration, transformation or repair of merchandise of foreign origin temporarily imported for export or for the provision of export services;

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  • Operation of sub manufacture or submaquila of export, the industrial processes or services directly related to the manufacturing operation of a company with Program, carried out by a person other than the owner thereof;

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  • Program, the authorization to carry out manufacturing operations, in any of its modalities, granted by the Secretary of Economy (Secretaría de Economía) to a legal entity to operate under this Decree;

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  • Sector Promotion Programs, the Programs referred to in the Decree Establishing Various Sector Promotion Programs;

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  • Regulation, the Regulation of the Law;

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  • SAT, the Service Tax Administration (Servicio de Administración Tributaria);

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  • Ministry, to the Secretary of Economy (Secretaría de Economía);

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  • Controlled society, the legal entity whose manufacturing operations are integrated into a Program under the modality of controlling companies, and

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  • Tariff, the Tariff of the Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación).