RULE 1.2.1: DECLARATIONS, NOTICES, FORMATS, MODELS, FILLING INSTRUCTIONS AND OFFICIAL PROCEDURES (ANNEX 1)

For the purposes of article 31 (CFF: Art. 31) of the Federal Fiscal Code (Código Fiscal de la Federación), the declarations, notices, and formats, with their respective filling instructions and the processing instructions, as well as the models approved by the Service Tax Administration (Servicio de Administración Tributaria) that must be used by taxpayers in the fulfillment of their obligations regarding tax on foreign trade, are those listed in Annex 1 (RGCE 2020: Anexo 1) "Foreign Trade Formats and Models", these are available on the Service Tax Administration (Servicio de Administración Tributaria) Portal, which are free to print, with the exception of the following formats: "Customs declaration for passengers coming from abroad", "Declaration of money leaving passengers", "Payment of contributions to foreign trade" and "Customs declaration (pedimento) for temporary importation of trailers, semi-trailers and container ships" of Annex 1 (RGCE 2020: Anexo 1), which must be provided by the customs authorities and, where appropriate, by the companies that provide the international passenger transport service or those that provide the electronic processing service of data and related services referred to in article 16-B (LA: Art. 16B) of the Law.

The following will be available on the Service Tax Administration (Servicio de Administración Tributaria) Portal in simplified electronic format: "Form for payment of federal contributions" of Annex 1 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal), "Customs Declaration for passengers from abroad", "Declaration of admission or withdrawal of amounts in cash and / or documents receivable "and the "Multiple payment form for foreign trade" in Annex 1 (RGCE 2020: Anexo 1).

When the declarations or notices referred to in the preceding paragraphs must be submitted by means of a format, must contain all the information required by it, as well as attach the original documentation, simple and / or certified copies or in a digital document, as established in the format in question, in accordance with the applicable legal provisions. For the cases in which it is requested to attach information through free writings, these must contain the requirements established in articles 18 (CFF: Art. 18) and 18-A (CFF: Art. 18A) of the Federal Fiscal Code (Código Fiscal de la Federación), as appropriate and observe the provisions of article 19 (CFF: Art. 19) of the aforementioned ordinance.

If the procedure is carried out through the Digital Window, it must be carried out in accordance with the provisions of article 6 (LA: Art. 6) of the Law. The validity of the digital stamps will be subject to the validity of the e.signature of the legal entity in question.

In the aforementioned cases, the authorities may require the original or certified copy of the corresponding document to verify the information and documentation provided by checking or even adding to the file in question.

Regardless of the facilities granted for customs clearance of merchandise, in order to verify proper compliance with tax or customs obligations, or both, the competent authorities, at any time, may require the taxpayer, those responsible for solidarity and third parties related to them, so that they can display at their address, establishment or in the offices of the authorities themselves for collation, the originals of the documentation referred to in the applicable legal provisions.

Law 6 (LA: Art. 6), 16-B (LA: Art. 16B), Federal Fiscal Code (Código Fiscal de la Federación)18 (CFF: Art. 18), 18-A (CFF: Art. 18A), 19 (CFF: Art. 19), 31, General Rules of Foreign Trade (Reglas General del Comercio Exterior) Annex 1 (RGCE 2020: Anexo 1), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) Annex 1.