RULE 4.5.30: AUTHORIZATION OF THE FISCAL DEPOSIT FOR THE AUTOMOTIVE TERMINAL OR MANUFACTURING OF MOTOR VEHICLES

For the purposes of articles 121, section IV (LA: Art. 121) of the Law and 182 (RLA: Art. 182) of the Regulation, companies in the automotive terminal or manufacturing of motor vehicles, interested in obtaining authorization or extension of the authorization for the establishment of the fiscal deposit to undergo the process of assembly and manufacture of vehicles to companies of the automotive terminal or manufacturing of motor vehicles, adding plants or advising regarding the addition of storage buildings, warehouses and land, must submit their procedure, in accordance with procedure file 113 / LA (Customs Law) of Annex 1-A. (RGCE 2020: Anexo 1A)

Law 121-IV (LA: Art. 121), Federal Taxpayer Rights Law (Ley Federal de Derechos del Contribuyente) 2-VI, Regulation 182 (RLA: Art. 182), 183 (RLA: Art. 183), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), Annex 1-A (RGCE 2020: Anexo 1A)