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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 16.87

    • ARTICLE 87: REQUIREMENTS TO REGISTER FOR THE REGISTER OF SECTORIAL EXPORTERS

     

    For the purposes of article 59, section IV of the Law (LA: Art. 59), as well as article 19, section XI of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), who require exporting the merchandise of the corresponding sectors (RGCE 2022: Anexo 10) must be registered in the Register of Sectorial Exporters, for which they must request their registration , and must comply with the following requirements:

  • Be registered and active in the Federal Taxpayer Registration (Registro Federal de Contribuyentes);

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  • Have an advanced electronic signature in force;

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  • Submit proof of compliance with tax obligations, provided for in article 32-D of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 32D), and

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  • The other requirements established in the Rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria). (RLA: Art. 1) (RGCE 2022: Regla 1.3.7)

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    It will not be necessary to register in the Register of Sectorial Exporters in the case of the merchandise destined for exhibition and sale in the fiscal deposit establishments referred to in article 121, section I of the Law. (LA: Art. 121)

    The Customs Authority shall resolve the request referred to in the first paragraph of this article, within a period of ten days, counted from the day following the receipt of the request.

    The suspension will proceed in the Register of Sectorial Exporters when the individuals or legal entities are located in any of the cases indicated in article 84 of these Regulations. (RLA: Art. 84)