ARTICLE 135A: STRATEGIC CONTROLLED PREMISES REGIME
People who have the use or enjoyment of real estate located within the strategic controlled premises enabled under the terms of article 14-D of this Law --199-Art. 14D--, may request authorization --316-Regla 2.3.3-- to allocate merchandise to the strategic controlled premises regime --375-Apendice 16-- --381-Apendice 21--. They will not be able to obtain the authorization referred to in this article, people who have the authorization to administer the strategic controlled premises.
They may also obtain the authorization referred to in this article, individuals who have the concession or authorization to provide the services of handling, storage and custody of foreign trade merchandise. The Service Tax Administration (Servicio de Administración Tributaria) will indicate in the respective authorization the control measurements to distinguish the merchandise subject to this regime, from those that are in deposit before customs. --335-Regla 4.8.11--
In order for the authorization referred to in this article to proceed, it must be accredited to be a legal entity constituted in accordance with Mexican laws, its economic solvency, its technical, administrative and financial capacity, as well as that of its shareholders, to be current in the compliance with its tax obligations, and comply with the requirements set forth by the Service Tax Administration (Servicio de Administración Tributaria) through rules. --335-Regla 4.8.1-- --335-Regla 4.8.16--
The authorization may be granted for up to a period of twenty years, which may be extended at the request of the interested party for up to an equal period, provided that the request is submitted during the last two years of the authorization and the requirements established for its granting, as well as the obligations derived from it. In no case, the original term of validity or the extension of the authorization will be greater than that for which the authorized individuals have the legal use or enjoyment of the property.
The individuals who obtain the authorization referred to in this article, must adopt the necessary measurements and comply with the guidelines determined by the Service Tax Administration (Servicio de Administración Tributaria) through rules, for the control, surveillance and security of the controlled premises and foreign trade merchandise and must have the systems that allow the link and automated transmission of information related to the merchandise. The transmission of the information must be done in the terms indicated by the Service Tax Administration (Servicio de Administración Tributaria) through rules.
Those who obtain the authorization referred to in this article must comply with the obligations and have the same responsibilities as those provided in articles 15, 26 --199-Art. 15-- --200-Art. 26-- and others related to this Law for those who have authorization or concession for the handling, storage and custody of the merchandise in storage at customs. The Service Tax Administration (Servicio de Administración Tributaria) through rules --335-Regla 4.8.3-- may grant the necessary facilities.
The Service Tax Administration (Servicio de Administración Tributaria) will cancel the authorization referred to in this article in accordance with the procedure provided for in article 144-A of this Law --228-Art. 144A--, to those who fail to comply with the requirements established for the granting of the authorization, fail to comply with the obligations set forth in this Law or the authorization --233-Art. 186-- --233-Art. 187-- or incur in a cause for cancellation established in this Law or in the authorization.