RULE 5.2.7: REQUIREMENTS OF THE DIGITAL TAX RECEIPT ONLINE (CFDI) OR EQUIVALENT DOCUMENTS IN THE TRANSFER OF MERCHANDISE

For the purposes of the rules 5.2.4. (RGCE 2020: Regla 5.2.4) and 5.2.6. (RGCE 2020: Regla 5.2.5), the transferor 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, the IMMEX Program number or the authorization number, in the case of the people who have authorization to allocate merchandise to the strategic controlled premises regime, as well as that of the acquirer, for which purpose the acquirer must previously deliver to the transferor, a copy of the authorization of the IMMEX or ECEX Program or of the authorization to carry out assembly operations and manufacture of vehicles under the fiscal deposit regime.

In the case of disposals to a resident abroad with material delivery of the merchandise in the national territory to a company with the IMMEX Program or to companies of the automotive terminal or manufacturing of motor vehicles or auto parts for their introduction to the fiscal deposit, they must include in the complement of "Leyendas fiscales" of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or write down in the equivalent document that is issued, the registration numbers of the company that receives the merchandise, in accordance with the previous paragraph and declare that said operation is carried out in the terms of the rules 5.2.4. (RGCE 2020: Regla 5.2.4), and 5.2.6. (RGCE 2020: Regla 5.2.5), as appropriate.

Alienation carried out by residents abroad must be covered by the equivalent document that complies with the provisions of rule 3.1.8. (RGCE 2020: Regla 3.1.8)

Law 108 (LA: Art. 108), Federal Fiscal Code (Código Fiscal de la Federación) 29 (CFF: Art. 29), 29-A (CFF: Art. 29A), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.1.8. (RGCE 2020: Regla 3.1.8), 5.2.4. (RGCE 2020: Regla 5.2.4), 5.2.6. (RGCE 2020: Regla 5.2.5)