RULE 7.1.1: GENERAL REQUIREMENTS FOR OBTAINING REGISTRY IN THE BUSINESS CERTIFICATION SCHEME

For the purposes of articles 28-A, first paragraph (LIVA: Art. 28A) of the Value Added Tax Law (Ley del Impuesto al Valor Agregado), 15-A, first paragraph of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios) and 100-A (LA: Art. 100A) of the Law, those interested in obtaining the Registry in the Business Certification Scheme under the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modalities, Marketer and Importer, Authorized Economic Operator and Certified Commercial Partner, must comply with the following requirements:

I. In the case of legal entities, they must be constituted in accordance with Mexican legislation.

II. Be up to date in the fulfillment of their tax and customs obligations; also have authorized the Service Tax Administration (Servicio de Administración Tributaria) to make public the positive opinion on compliance with tax obligations in terms of rule 2.1.27. of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

III. Have personnel registered with the Mexican Social Security Institute (Instituto Mexicano del Seguro Social) or by subcontracting workers under the terms and conditions established in articles 15-A to 15-D of the Federal Labor Law (Ley Federal del Trabajo) and comply with the obligation to retain and pay the Income Taxes (Impuestos Sobre la Renta) of the workers.

The companies that execute works or provide services with their workers under their dependence, in favor of the contracting party, must be up to date in the fulfillment of their tax obligations.

IV. Not be in the list of companies published by the Service Tax Administration (Servicio de Administración Tributaria) in terms of articles 69 (CFF: Art. 69) with the exception of the provisions of section VI and 69-B, fourth paragraph (CFF: Art. 69B) of the Federal Fiscal Code (Código Fiscal de la Federación).

V. Have valid digital stamp certificates, as well as not being in any of the cases provided for in article 17-H Bis (CFF: Art. 17H Bis) of the Federal Fiscal Code (Código Fiscal de la Federación), during the last 12 months, counted from the date of presentation of the request.

VI. Have registered with the Service Tax Administration (Servicio de Administración Tributaria) all the addresses in which they carry out activities related to the Maquiladora or Export Program or use for the development of their economic and foreign trade activities, in terms of articles 27, Section B, sections II and III (CFF: Art. 27) of the Federal Fiscal Code (Código Fiscal de la Federación) and 29, section VIII of the Federal Fiscal Code (Código Fiscal de la Federación) Regulations.

VII. Have an updated means of contact for the purposes of Tax Mailbox, in terms of article 17-K, penultimate paragraph (CFF: Art. 17K) of the Federal Fiscal Code (Código Fiscal de la Federación).

VIII. Not be suspended in the Register of Importers or in the Register of Importers of Specific Sectors or Register of Sectorial Exporters.

IX. Allow the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) personnel at all times access to the initial inspection visit or supervisory inspections on compliance with the parameters of the authorization under which foreign trade operations are carried out.

X. Have clients and suppliers abroad, directly or indirectly linked to the customs regime with which the Registry in the Business Certification Scheme is requested and with those who have carried out foreign trade operations during the last 12 months, counted from the date of submission of the request.

XI. Where appropriate, have suppliers of inputs acquired in national territory, linked to the process under the regime who is requesting the Registry in the Business Certification Scheme, during the last 6 months, counted from the date of submission of the request.

XII. Have the legal use or enjoyment of the property or properties where the production processes or the provision of services are carried out, as the case may be, in which a mandatory period of at least one year of validity is established and that is still valid for at least 8 months from the date of submission of the request.

XIII. Failure to file by the Service Tax Administration (Servicio de Administración Tributaria), a criminal complaint or complaint against partners, shareholders, legal representative or members of the administration of the requesting company or, where appropriate, declaration of damage; during the last 3 years prior to submitting the request.

XIV. Keep inventory control in accordance with article 59, section I (LA: Art. 59) of the Law.

XV. Keep the accounting in electronic media and submit it monthly through the Service Tax Administration (Servicio de Administración Tributaria) portal, in accordance with article 28, sections III and IV (CFF: Art. 28) of the Federal Fiscal Code (Código Fiscal de la Federación) and rules 2.8.1.6. and 2.8.1.7. of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

XVI. The partners or shareholders, as appropriate, legal representative with faculty to act of ownership and members of the administration, in accordance with the constitution of the requesting company, are up to date in the fulfillment of their tax obligations.

XVII. That its partners or shareholders and members of the administration are not linked to a company whose Registry in the Business Certification Scheme has been canceled, in accordance with rule 7.2.4. (RGCE 2020: Regla 7.2.4), Section A, sections V, VI and VII and Section B, sections II and III and / or rule 7.2.5. (RGCE 2020: Regla 7.2.5), sections VI, VII and XI.

XVIII. Having made the payment of the duty referred to in article 40, subsection m) (LFD: Art. 40) of the Federal Rights Law (Ley Federal de Derechos), in relation to Annex 19 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) in force on the date of filing the request for registration.

Interested parties may simultaneously request the Registry in the Business Certification Scheme under the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality and Authorized Economic Operator in any of its rubrics, accrediting the requirements established in this rule, which will cover both modalities, except for the payment of duties, which must be made for each modality.

Companies that have the Registry in the Business Certification Scheme, Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality or Authorized Economic Operator modality, interested in obtaining the aforementioned registration in that modality in which it is not authorized, may consider the established requirements as accredited in this rule, as long as they continue to comply with them.

Law 59-I (LA: Art. 59), 100-A (LA: Art. 100A), Value Added Tax Law (Ley del IVA) 28-A (LIVA: Art. 28A), Law on Special Tax on Production and Services (Ley del IEPS) 15-A, Federal Labor Law (LFT) 15-A, 15-B, 15-C, 15-D, Federal Rights Law (LFD) 40 (LFD: Art. 40), Federal Fiscal Code (CFF) 17-K (CFF: Art. 17K), 17-H Bis (CFF: Art. 17H Bis), 27 (CFF: Art. 27), 28-III-IV (CFF: Art. 28), 69 (CFF: Art. 69), 69-B (CFF: Art. 69B), 134 (CFF: Art. 134) Federal Fiscal Code (CFF) Regulation 29-VIII, General Rules of Foreign Trade (RGCE) 7.2.4. (RGCE 2020: Regla 7.2.4), 7.2.5. (RGCE 2020: Regla 7.2.5), Miscellaneous Fiscal Resolution (RMF) 2.1.27, 2.8.1.6, 2.8.1.7, Annex 19