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| titulo | RULE 1.6.32: OBLIGATION TO GUARANTEE DIFFERENCE IN THE GENERAL IMPORT TAX (IGI) FOR LATIN AMERICAN INTEGRATION ASSOCIATION (ALADI) |
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| contenido | RULE 1.6.32: OBLIGATION TO GUARANTEE DIFFERENCE IN THE GENERAL IMPORT TAX (IGI) FOR LATIN AMERICAN INTEGRATION ASSOCIATION (ALADI) People who import merchandise under the Partial Scope Agreements or their Modifying Protocols, signed by Mexico within the framework of the Latin American Integration Association (Asociación Latinoamericana de Integración) and who have proof issued by the Secretary of Economy (Secretaría de Economía) that the Partial Scope Agreement has been negotiated and is pending publication, will only guarantee the differences in the tax that result between the amount that would have to be covered in the terms of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación) and that of the negotiated percentage preference, by means of a bond issued in accordance with article 141, section III of the Federal Fiscal Code (Código Fiscal de la Federación)
font-family:; This guarantee may be canceled when the Agreement enters into force prior to the date on which payment was due. In the case of the Value-Added Tax (Impuesto al Valor Agregado), Tax on New Vehicle (Impuesto sobre Automóviles Nuevos) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), it will not be possible to choose to grant the guarantee indicated in the first paragraph of this rule, and payment of said taxes must be made in all cases. Federal Fiscal Code (Código Fiscal de la Federación) 141-III
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