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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 121: MODALITIES OF THE FISCAL DEPOSIT REGIME

    The Service Tax Administration (Servicio de Administración Tributaria), as an exception to the provisions of article 119 of the Law (LA: Art. 119) and as long as the control requirements set forth in the Regulations are met, it may authorize the establishment of fiscal deposits in accordance with the following: (LA: Art. 144A)

  • For the exhibition and sale of foreign merchandise (RGCE 2022: Apendice 2) (RGCE 2022: Regla 1.3.1) and national merchandise (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 8) in international airports, border, and high-altitude seas. In this case, the merchandise will not be subject to the payment of foreign trade tax, provided that sales are made to passengers who leave the country directly abroad (LA: Art. 186) (LA: Art. 187) and the delivery of said merchandise is made at the exit points of the national territory, and must be carried abroad.

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    When the sale is made to passengers arriving in the country directly from abroad at international airports, and said sale, as well as the delivery of the merchandise, is carried out in establishments authorized by the Service Tax Administration (Servicio de Administración Tributaria), complying with the control requirements established through rules, the merchandise will not be subject to the payment of taxes on foreign trade, provided that they are those included in the luggage of the passengers on international trips (RGCE 2022: Regla 3.2.1) (RGCE 2022: Regla 3.2.3), in accordance with the provisions of Article 61, section VI, of the Law (LA: Art. 61) and other applicable provisions.

     

    The customs authorities will control the establishments mentioned in the two preceding paragraphs, their facilities, access roads, and offices.

     

    The authorization (LA: Art. 186) (LA: Art. 187) referred to in this section will only be granted to legal entities constituted in accordance with Mexican laws, provided that they grant the guarantees and comply with the other requirements (RLA: Art. 180) established by the Service Tax Administration (Servicio de Administración Tributaria) through rules (RGCE 2022: Regla 4.5.17). The authorized people will respond directly to the federal tax authorities for the amount of fiscal credits that correspond to pay for the missing merchandise in their inventories, which they would have delivered without complying with the requirements established by the Law.

     

    In the case of airports, establishments will be required to be located in areas subsequent to the control of international passenger access and in the case of sea and border ports, they must be located in the fiscal precinct or adjacent to it. In the case of establishments referred to in the second paragraph of this section, the establishments will be required to be in the area reserved for international passengers. Inside the international airport in question before the corresponding customs declaration and review area. The authorization of the establishments will proceed as long as they are within the fiscal precinct or, in the case of seaports (RGCE 2022: Regla 4.5.17) and border ports, adjacent to it.

     

    The authorization may be granted for up to a period of ten years, which may be extended for an equal period if requested by the interested party during the validity of the authorization, provided that the requirements established by the Service Tax Administration (Servicio de Administración Tributaria) through rules are met (RGCE 2022: Regla 4.5.17) and the interested parties are current in the fulfillment of their tax obligations.

     

    The individuals who obtain the authorization referred to in this section will be required to:

     

  • Pay at the authorized offices, no later than the seventeenth day of the month in question, with an exploitation of 5% of its gross income obtained from the sale of the merchandise in the immediately preceding month.

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  • Have a computer and data transmission equipment linked to that of the Service Tax Administration (Servicio de Administración Tributaria).

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  • Keep a daily record of the operations carried out, through an automated inventory control system, and must grant the customs authority electronic online access permanently and uninterruptedly.

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  • Install and keep a closed circuit system permanently functioning through which the customs authority has access to the points of sale and delivery of the merchandise, as well as the exit points of the national territory, making monitoring terminals available to the Service Tax Administration (Servicio de Administración Tributaria).

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  • Transmit to the electronic system in charge of the customs authority, within ten calendar days of the following month, the information regarding the sale of the merchandise made in the immediately preceding month, in the terms established through rules, specifying quantities, description and product code, tariff fraction, commercial identification number, and sale value of the merchandise.

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  • Present to the General Customs Administration (Administración General de Aduanas) the supporting documentation that proves the payment of the exploitation of 5% of its gross income obtained by the sale of merchandise made monthly and the one that proves that the payment of the right has been made for the granting of the authorization of the respective establishment, pursuant to Article 40, paragraph k) of the Federal Rights Law (Ley Federal de Derechos). (LFD: Art. 40)

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  • Comply with the sales and merchandise delivery control mechanisms established through rules. (RGCE 2022: Regla 4.5.18) (RGCE 2022: Regla 4.5.19) (RGCE 2022: Regla 4.5.20) (RGCE 2022: Regla 4.5.21) (RGCE 2022: Regla 4.5.22) (RGCE 2022: Regla 4.5.23) (RGCE 2022: Regla 4.5.24) (RGCE 2022: Regla 4.5.25) (RGCE 2022: Regla 4.5.26) (RGCE 2022: Regla 4.5.27) (RGCE 2022: Regla 4.5.28)

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  • Comply with the other conditions and guidelines established by the Service Tax Administration (Servicio de Administración Tributaria).

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    The authorization will be canceled in accordance with the procedure established in article 144-A of the Law (LA: Art. 144A), when the locals that are the object of the authorization are no longer in the established areas or is incurred in any other cause of revocation established in this Law or in the authorization.

     

  • Repealed.

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  • Temporarily, for locals intended for international exhibitions (RLA: Art. 184) (RLA: Art. 185) (RGCE 2022: Regla 4.5.13) (RGCE 2022: Regla 4.5.28) (RGCE 2022: Regla 4.5.29) of merchandise. (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 8) (LFD: Art. 40) (LA: Art. 119)

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  • To undergo the vehicle assembly and manufacturing process (RLA: Art. 182) (RLA: Art. 183) (LFD: Art. 40) (LIVA: Art. 25) (LIVA: Art. 28) (LIVA: Art. 28A), to companies in the automotive terminal industry, complying with the requirements and formalities established for such purposes by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 4.5.13) (RGCE 2022: Regla 4.5.30) (RGCE 2022: Regla 4.5.31) (RGCE 2022: Regla 4.5.32) (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 8) (RGCE 2022: Regla 3.7.21) (RGCE 2022: Regla 3.5.2)

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    Individuals who obtain authorization (LFD: Art. 40) referred to in this section, must maintain the controls established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 4.3.9) (RGCE 2022: Regla 4.3.10) (RGCE 2022: Regla 4.3.11) (RGCE 2022: Regla 4.3.12) (RGCE 2022: Regla 4.3.13) (RGCE 2022: Regla 4.3.14) (RGCE 2022: Regla 4.3.15) (RGCE 2022: Regla 4.3.16) (RGCE 2022: Regla 4.3.17)

     

    When the products resulting from the assembly and manufacturing processes of vehicles are extracted for their return abroad (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 8), in the cases provided for in article 63-A of the Law (LA: Art. 63A), the general import tax and, where applicable, the applicable compensatory fees will be paid. (RGCE 2022: Regla 1.6.14) (RGCE 2022: Regla 1.6.15)