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ARTICLES

LEGAL RESOURSES

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$ 18.67

    • ARTICLE 27: GROUNDS FOR CANCELLATION OF THE PROGRAM

    It is cause for cancellation of the Program that the company is involved in any of the following cases (RGCE 2022: Regla 4.3.6):

  • Failure to comply with any of the obligations provided for in this Decree;

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  • Failure to have the documentation that covers its foreign trade operations or does not prove the legal stay or possession of the merchandise of foreign origin and the tax credit determined by the Service Tax Administration (Servicio de Administración Tributaria) is greater than four hundred thousand pesos; or the value of the merchandise for which the legal stay or possession is not accredited, is greater than 5% of the total value of the merchandise temporarily imported in the previous semester. To apply the corresponding sanctions, the amount resulting from the tax credit determined by the Service Tax Administration (Servicio de Administración Tributaria) and the value of the non-accredited merchandise must be considered;

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  • It is not located in its fiscal address or in the address registered in the Program to carry out the operations under its protection, or said address are in the case of not located or nonexistent;

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  • Merchandise temporarily imported under its Program may not be found in the addresses registered with the Service Tax Administration (Servicio de Administración Tributaria), up to an amount equivalent to the net amount established in Article 102, third paragraph of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 102) (RGCE 2022: Regla 1.3.3) (RGCE 2022: Regla 7.3.1);

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  • That the Service Tax Administration (Servicio de Administración Tributaria) determines that the merchandise temporarily imported under its Program do not physically enter the country of destination or are not physically presented at the customs of departure abroad, once the customs declaration (pedimento) for export or return abroad has been processed;

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  • Present false documentation, altered or with false data, or when the Service Tax Administration (Servicio de Administración Tributaria) determines that the name or fiscal address of the supplier or producer, recipient or buyer abroad, indicated in the customs declarations (pedimentos) or invoices or the information transmitted in terms of the Law, they are false, nonexistent or not located;

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  • Present notice of cancellation in the Federal Taxpayer Registration or not submitting the annual declaration of federal taxes for which are obligated in terms of applicable law;

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  • The authority determines that its partners and / or shareholders are linked to any company whose Program has been canceled in accordance with sections III, IV, V, VI and IX of this article, and

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  • When it is not proven that the physical delivery of the merchandise temporarily imported under its Program, derived from transfer operations and / or submaquila notices was carried out in accordance with what is established by the Service Tax Administration (Servicio de Administración Tributaria) through general rules.

    • The Ministry, sua sponte or at the request of the Service Tax Administration (Servicio de Administración Tributaria), will initiate the cancellation procedure of the Program in a period not exceeding ten business days, counted from the day on which it is aware of the update of the cause of cancellation. To initiate the aforementioned procedure, the Ministry must notify the Program holder of the reasons that motivated it, order the suspension of the benefits of temporarily importing the merchandise authorized in the Program and transferring said merchandise to other companies with the Program or to companies registered to operate in its Program, as long as the corresponding omission is not remedied, and will grant the holder of the Program a period of ten business days, counted from the date on which the aforementioned notification takes effect, to offer the evidence and allegations that in its right suits.

    In the cases indicated in sections II, V and VI of this article, to request the Ministry to initiate the cancellation procedure, the Service Tax Administration (Servicio de Administración Tributaria) must have issued a final resolution.

    When the owner of the Program distorts the causes that motivated the cancellation procedure, the Ministry will proceed to issue the resolution that leaves the suspension of operations without effect, which will be notified within a period not exceeding three months, counted from the date on which notification of the initiation of the cancellation procedure takes effect.

    If the holder of the Program does not offer the evidence, does not state its allegations, or they don´t distort the causes that motivated the cancellation procedure of the Program, the Ministry will proceed to issue the final cancellation resolution of the Program, which will be notified within a period of three months referred to in the previous paragraph.

    In the case of companies with a Program that have a certified company registration or that have been operating for more than five years and have at least five hundred employees registered in the Mexican Social Security Institute (Instituto Mexicano del Seguro Social) and the customs value of the merchandise referred to in the subsection a) of section III, of article 4, of this Decree, (DECRETO IMMEX: Art. 4) which are temporarily imported under its Program, exceeding twenty million USD, or its equivalent in national currency, shall not proceed initiation of the cancellation procedure in the following cases:

  • When they commit for the first time an infraction related to the omission in the payment of contributions, compensatory fees, transition measures or are creditors to a sanction that consists of their merchandise becoming property of the federal tax authorities, and the amount of the infractions or of the value of the merchandise, as the case may be, does not represent more than 15% of the customs value of the merchandise indicated in section I of article 4 of this Decree (DECRETO IMMEX: Art. 4), declared by the company in the immediately preceding calendar year, or

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  • When they commit any administrative irregularity that does not give cause to an omission in the payment of contributions or compensatory fees and the same is remedied within 10 business days from the date on which the notification of said irregularity takes effect.

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    When a cancellation procedure has been initiated to the companies referred to in the previous paragraph, it will be left without effect provided that the corresponding tax credit is paid, prior to the final cancellation resolution of the Program.

    The companies to which their Program is canceled for the reasons referred to in sections III, IV, V, VI, VIII and IX of this article, as well as the partners and / or shareholders associated with them and that appear in the testimony or certified copy of the deed in which it consist the society contract of said companies and, where appropriate, of its modifications to the administration and shareholding system in which the registration data appear before the corresponding Public Registry, they may not obtain any export promotion program for a period of five years, counted from the date on which the respective Program is canceled.

    Companies may request the Ministry to cancel their Program, as well as the temporary suspension of the benefit of temporarily importing the merchandise authorized therein, in the latter case, they must state the circumstances that gave cause to said request.

    If during the operation of the Program and as a result of the exercise of its faculties of verification or testing, the Ministry or the Service Tax Administration (Servicio de Administración Tributaria) determines that the documentation submitted by the company for the authorization, modification or extension of the Program is false or altered, it will be the provisions of the Federal Law of Administrative Procedure (Ley Federal de Procedimiento Administrativo ) regarding the nullity or voidability of the corresponding resolution.