RULE 4.5.32: OBLIGATIONS OF COMPANIES IN THE AUTOMOTIVE TERMINAL INDUSTRY WITH AUTHORIZATION FOR FISCAL DEPOSIT

Those who obtain the authorization referred to in articles 121, section IV (LA: Art. 121) of the Law and 183 (RLA: Art. 183) of the Regulation, will have the following obligations:

I. In the case of companies that have authorization for a period greater than one year, must be carried out within the period provided for in article 4, fifth paragraph (LFD: Art. 4) of the Federal Rights Law (Ley Federal de Derechos), the payment of the annual fee indicated in article 40, subsection b) and second paragraph (LFD: Art. 40) of the aforementioned Law, in relation to Annex 19 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

II. Be up to date in complying with their tax obligations.

III. Submit to the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) the information that it has expressed in the annual report of foreign trade operations for Sector Promotion Programs (Programas de Promoción Sectorial), attaching a copy of the acknowledgment of receipt of the procedure issued by the Digital Window, no later than June 15 of each year.

IV. Submit to the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), a copy of the official letter issued by the Secretary of Economy (Secretaría de Economía), corresponding to the renewal of the registration of the company producing new light motor vehicles, no later than February 15 of each year.

Law 121-IV (LA: Art. 121), Federal Rights Law (Ley Federal de Derechos) 4 (LFD: Art. 4), 40 (LFD: Art. 40), Regulation 182 (RLA: Art. 182), 183 (RLA: Art. 183), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.1.4. (RGCE 2020: Regla 1.1.4), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) Annex 19