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| titulo | RULE 3.3.11: DONATION OF WASTE, OBSOLETE MACHINERY AND EQUIPMENT BY COMPANIES WITH IMMEX PROGRAM |
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| nombre_clave | Regla 3.3.11 |
| contenido | RULE 3.3.11: DONATION OF WASTE, OBSOLETE MACHINERY AND EQUIPMENT BY COMPANIES WITH IMMEX PROGRAM For the purposes of articles 61, section XVI of the Law
font-family:; I. Public bodies or non-taxpaying legal entities authorized to receive deductible donations for Income Taxes (Impuestos Sobre la Renta) purposes must request the corresponding authorization from Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), in accordance with procedure file 69 / LA (Customs Law)
font-family:; II. The companies with the IMMEX Program that donate merchandise and the public bodies or legal entities authorized to receive deductible donations for the purposes of the Income Taxes (Impuestos Sobre la Renta) that receive them, must present the customs declarations (pedimentos) with the corresponding codes according to Appendices 2
font-family:; For the purposes of the previous paragraph, the definitive import customs declaration (pedimento) must be submitted to the automated selection mechanism on a quarterly basis, no later than the last business day of the months of January, April, July and October that covers the donated merchandise in the quarter immediately preceding. The customs declaration (pedimento) that protects the virtual return may be presented to the automated selection mechanism no later than the day following in which the definitive import customs declaration (pedimento) was presented to the automated selection mechanism. In the event that the request for the virtual return of the merchandise is not presented within the indicated period, it may be presented to the corresponding customs within the month following in which the definitive import customs declaration (pedimento) was processed, provided that the payment of the fine is made for the extemporaneous presentation referred to in article 183, section II
font-family:; In the customs declaration (pedimento) that protects the return, the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the authorized donee who receives the merchandise must be submitted and the fields of the "discharge block" will be transmitted according to Annex 22
font-family:; In the definitive import customs declaration (pedimento), the authorized donees must make the determination and payment of the corresponding contributions. When the virtual return and the definitive importation of the donated merchandise are not carried out in accordance with the provisions of this rule, they will be considered as not returned and the company with the IMMEX Program that made the donation will be responsible for the payment of contributions and their accessories. Law 2-XII
font-family:;
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