RULE 4.3.11: TRANSFER CERTIFICATES

For the purposes of article 8, second paragraph (DECRETO IMMEX: Art. 8) of the IMMEX Decree, companies in the auto parts industry may temporarily dispose of imported parts and components in accordance with articles 108 (LA: Art. 108) of the Law and 4 (DECRETO IMMEX: Art. 4) of the aforementioned Decree, as well as the parts and components that incorporate supplies temporarily imported under the IMMEX Program, to the companies of the automotive terminal or manufacturing of motor vehicles to be integrated into their vehicle assembly and manufacturing processes, provided that the provisions of the rules are complied with 4.3.13, to 4.3.19. (RGCE 2020: Regla 4.3.13) (RGCE 2020: Regla 4.3.14) (RGCE 2020: Regla 4.3.15) (RGCE 2020: Regla 4.3.16) (RGCE 2020: Regla 4.3.17) (RGCE 2020: Regla 4.3.18) (RGCE 2020: Regla 4.3.19), and the corresponding Value-Added Tax (Impuesto al Valor Agregado) is transferred in accordance with Chapter II of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) for said disposals. The companies of the automotive terminal or manufacturing of motor vehicles that do not comply with the provisions of the aforementioned rules, will be responsible for solidarity for the payment of the tax credits that are determined.

The companies of the auto parts industry must include in the complement of "Leyendas fiscales" of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or note in the equivalent document issued, to the companies of the automotive terminal or manufacturing of motor vehicles, that said operation is carried out in the terms of the provisions of this rule.

Law 53 (LA: Art. 53), 108 (LA: Art. 108), 109 , Value Added Tax Law (Ley del Impuesto al Valor Agregado) 8, 9, 10, 11, 12, IMMEX Decree 4 (DECRETO IMMEX: Art. 4), 8 (DECRETO IMMEX: Art. 8), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 4.3.13., 4.3.19. (RGCE 2020: Regla 4.3.13) (RGCE 2020: Regla 4.3.14) (RGCE 2020: Regla 4.3.15) (RGCE 2020: Regla 4.3.16) (RGCE 2020: Regla 4.3.17) (RGCE 2020: Regla 4.3.18) (RGCE 2020: Regla 4.3.19)