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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 25: ANNUAL FOREIGN TRADE REPORT

     

    The company with a Program must submit an annual report (LA: Art. 109) (RLA: Art. 168) electronically to the Ministry (RGCE 2022: Regla 5.2.8), regarding the total sales and exports, corresponding to the previous fiscal year, no later than the last business day of the month of May, as established by the Ministry by Agreement. For the presentation of said report, the Ministry will carry out the verification referred to in article 29 of this Decree. (DECRETO IMMEX: Art. 29)

    When said report is not submitted within the period established in the preceding paragraph or does not comply with the provisions of article 11, section III of this Decree (DECRETO IMMEX: Art. 11), the benefit of temporarily importing the merchandise authorized in the Program will be suspended as long as this omission is not remedied. In the case that by the last business day of the month of August of the corresponding year, the company has not submitted said report or does not comply with the requirements established in the aforementioned article 11, section III, the Program (DECRETO IMMEX: Art. 11) will be definitively canceled as of September 1st of the year in question.

    For the purposes of this article, the Ministry shall publish the following in the Official Journal of the Federation (Diario Oficial de la Federación):

  • During the month of June of the year in question, the name of the holder and program number suspended due to the lack of presentation of the report referred to in the first paragraph of this article, or of breach of the requirements established in article 11, section III of this Decree (DECRETO IMMEX: Art. 11), and

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  • During the month of September of the year in question, the name of the holder and the number of the canceled Program.

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    The presentation of this report does not exempt the holders of the Program from the obligation to keep available to the Service Tax Administration (Servicio de Administración Tributaria) the corresponding documentation, in the terms and for the periods established in the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 30)

    Additionally, the company with the Program must present the information that, for statistical purposes, is determined, in the terms established by the Ministry by agreement.

    To comply with the provisions of the preceding paragraph, the Ministry shall consider the information required by the National Institute of Statistics and Geography (Instituto Nacional de Estadística y Geografía) for its integration into the National Statistical and Geographical Information System (Sistema Nacional de Información Estadística y Geográfica), as well as that required by any other dependence or entity of the Federal Public Administration (Administración Pública Federal) or the Bank of Mexico.