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ARTICLE 14A: AUTHORIZED CONTROLLED PREMISESIndividuals who have the use or enjoyment of an adjoining property with a fiscal precinct or inspection, even though a confined route or a property located within or adjacent to a port precinct, including its d |
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| contenido | ARTICLE 14A: AUTHORIZED CONTROLLED PREMISES Individuals who have the use or enjoyment of an adjoining property with a fiscal precinct or inspection, even though a confined route or a property located within or adjacent to a port precinct, including its development area in the case of maritime, border, rail or air traffic customs, may request authorization from the Service Tax Administration (Servicio de Administración Tributaria) --69-Art. 239-- to provide the services of handling, storage and custody --22-Art. 48-- of merchandise, in which case the real estate where said services are rendered shall be called authorized controlled premises. --386-Apendice 6-- --228-Art. 144A-- In order to obtain the authorizations referred to in the preceding paragraph--508-Art. 40--, proof must be given --316-Regla 2.3.1-- of being a moral person constituted in accordance with Mexican law, their economic solvency, their technical, administrative and financial capacity in the provision of merchandise management and storage services, as well as that of its shareholders and to be up-to-date with its tax obligations, and attach to its request, a copy of the documentation evidencing the legal use or enjoyment of the property in which the services will be provided, the investment program and other documents established by the Service Tax Administration (Servicio de Administración Tributaria) through rules to prove that the applicant meets the required conditions. The authorizations may be granted for a period of twenty years, which may be extended at the request of the interested party for an equal term, provided that the request is submitted during the last three years of the authorization and the requirements for its granting, as well as the obligations derived from it. In no case, the original term of validity or of the extension of the authorization, will be greater than that by which the authorized party has the legal use or enjoyment of the property in which the service will be provided.
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