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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 21: REQUIREMENTS TO PERFORM SUB-MANUFACTURING OPERATIONS

     

    Companies with the Program that carry out manufacturing operations may temporarily transfer the merchandise referred to in article 4 of this Decree (DECRETO IMMEX: Art. 4) to other people (LA: Art. 112) (RLA: Art. 169) (RGCE 2022: Regla 4.3.4) (RGCE 2022: Regla 4.8.9), to carry out export sub-manufacturing operations.

    For the purposes of the preceding paragraph, the company with the Program must register the other people with the Ministry and prove that they meet the following requirements:

  • Their Federal Taxpayer Registration is active;

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  • Their fiscal address and the addresses where they carry out its export sub-manufacturing operations, are registered and active in the Federal Taxpayer Registration, and

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  • That they are legal entities who pay taxes under Title II or individuals who pay taxes under Title IV, Chapter II, Sections I or II, of the Law on Income Tax (Ley del Impuesto sobre la Renta).

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  • Positive opinion in force issued by the Service Tax Administration (Servicio de Administración Tributaria) on compliance with the tax obligations of the applicant in terms of the provisions of article 32-D of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 32D), and

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  • Not found in the listing published by the Service Tax Administration (Servicio de Administración Tributaria) in terms of articles 69 and 69-B, third paragraph of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 69) (CFF: Art. 69B), except as provided in section VI of the aforementioned article 69 (CFF: Art. 69).

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    Additionally, the company with the Program must attach a report describing in detail the process that will be carried out by each of the registered people that carry out the export sub-manufacturing, as well as the time involved in carrying it out.

    The person who performs the export sub-manufacturing operation is responsibility for solidarity with the company with the Program, with respect to the payment of contributions, exploitations, and their accessories except for fines, when given a different use or destination to the provisions of this Decree to temporarily imported merchandise that have been transferred.

    Individually or jointly, the Ministry and the Service Tax Administration (Servicio de Administración Tributaria) may carry out verification visits to the place or places where the export sub-manufacturing operations are carried out, in accordance with the faculties granted in the matter by the applicable provisions.