RULE 7.1.2: REQUIREMENTS TO BE ACCREDITED BY THOSE INTERESTED IN OBTAINING THE VAT (IVA) AND IEPS MODALITY, RUBRIC A

For the purposes of articles 28-A, first paragraph (LIVA: Art. 28A) of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) and 15-A, first paragraph of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), interested parties who intend to obtain the Registry in Business Certification Scheme, under the modality, in addition to the requirements established in rule 7.1.1. (RGCE 2020: Regla 7.1.1), must comply with the following:

I. Submit through the Digital Window, the format called "Request for Registry in Business Certification Scheme", complying with the "Instructions for the procedure to obtain the Registry in Business Certification Scheme of Companies in the Value-Added Tax (Impuesto al Valor Agregado) and the Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality" of Annex 1 (RGCE 2020: Anexo 1).

II. Have at least 10 workers registered with the Mexican Social Security Institute (Instituto Mexicano del Seguro Social) and pay all of the employer's worker fees or through subcontracting of workers under the terms and conditions established in articles 15-A to 15-D of the Federal Labor Law (Ley Federal del Trabajo).

The companies that carry out 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 fiscal and customs obligations.

III. Have investment in national territory.

IV. In case of having previously had the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) certification, Registry in Business Certification Scheme, Value-Added Tax (Impuesto al Valor Agregado) or Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality or having guaranteed the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) tax interest, be up to date in compliance with the obligations related to Annex 31.

V. That its suppliers are not on the list of companies published by the Service Tax Administration (Servicio de Administración Tributaria) in terms of article 69-B, fourth paragraph (CFF: Art. 69B) of the Federal Fiscal Code (Código Fiscal de la Federación).

Additionally, they must comply with the following:

A. Taxpayers operating under the temporary import regime through the IMMEX Program authorized by the Secretary of Economy (Secretaría de Economía), must:

I. Have a valid IMMEX Program.

II. Have the necessary infrastructure to carry out the operation of the IMMEX Program, the industrial process or services in accordance with the modality of its Program, for which the customs authority may, at any time, carry out inspections in the addresses or establishments where the carry out operations.

III. Having temporarily imported merchandise under the IMMEX Program and returned them, during the last 12 months, in accordance with the following:

a) Companies whose authorized IMMEX Program is the elaboration, transformation or repair of merchandise, must return those that have been used in said processes in at least 60% of the total value of the temporary imports of supplies made in the indicated period.

b) Companies whose authorized IMMEX Program have activities other than the elaboration, transformation or repair of merchandise and return merchandise imported temporarily in the same state, must return them in at least 60% of the total value of their temporary imports, considering the designated period.

IV. Describe the activities related to the production processes or provision of services according to the modality of the Program, from the arrival of the merchandise, its storage, its production process, and return.

V. Have a maquila, trade, purchase order or service contract or firm orders that prove the continuity of the export project.

Interested parties who have obtained their IMMEX Program for the first time before the Secretary of Economy (Secretaría de Economía), within the 12 months prior to the date of submission of their request, may comply with the requirements indicated in rule 7.1.1. (RGCE 2020: Regla 7.1.1), section III and section II, of the first paragraph, of this rule, with the document that supports the contracting of at least 10 workers either directly and / or through subcontracting under the terms and conditions established by articles 15-A to 15-D of the Federal Labor Law (Ley Federal del Trabajo) and will not be subject to the requirements of rule 7.1.1. (RGCE 2020: Regla 7.1.1), sections X and XI, nor the one indicated in Section A, section III of this rule.

For those companies that have obtained the IMMEX Program for the first time, for a pre-operational period; an authorization for the establishment of the fiscal deposit to undergo the vehicle assembly and manufacturing process; an authorization for the elaboration, transformation or repair regime in a controlled premises or authorization for the strategic controlled premises regime; Within the 12 months prior to the date of the request for their Registration, on a single occasion, they may request the aforementioned registration only for the temporary importation of fixed assets, having to comply with the requirements indicated in rule 7.1.1. (RGCE 2020: Regla 7.1.1) and those established in this rule with the exception of section II of this Section; section III of Section C and section III of Section D, in which case the aforementioned registration will be granted for a period of up to 6 months, which may be extended, on a single occasion, for a period of 3 additional months, for which they must present, before the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), their request, up to 5 days before the expiration of the registration, by writing in terms of rule 1.2.2, first paragraph (RGCE 2020: Regla 1.2.2), having the registration extended the day after its expiration.

Once it has the necessary infrastructure to carry out the operation of the IMMEX Program or the industrial process in accordance with the modality of its program, it must be disclosed to the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) by presenting it in writing, in the terms of rule 1.2.2, first paragraph (RGCE 2020: Regla 1.2.2), in order for the authority to carry out the inspection visit and confirm that it has said infrastructure, as well as that it complies with all the requirements applicable to the requested rubric, issuing the corresponding resolution in which the definitive registration is granted within the term established in rule 7.1.6. (RGCE 2020: Regla 7.1.6) and, if favorable, transferring the balance generated in the Credit and the Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías) for the temporary importation of fixed assets automatically to the definitive registry granted.

In the event that the granted registration period expires without the submission of the document referred to in the preceding paragraph, it will be notified that said registration has been rendered ineffective, and must comply with the provisions of rule 7.2.7. (RGCE 2020: Regla 7.2.7)

In the event that derived from the inspection visit it is determined that compliance with the requirements for the selected rubric is not proven, it will be required only once, granting a period of 10 days for the taxpayer to correct the irregularities detected; Once said period has elapsed without the taxpayer accrediting compliance with the requirements, the registration for the temporary importation of fixed assets will be terminated and must comply with the provisions of rule 7.2.7. (RGCE 2020: Regla 7.2.7)

B. Companies that import or intend to temporarily import merchandise from the tariff fractions listed in Annex II (DECRETO IMMEX: Anexo II) of the IMMEX Decree and / or from the tariff fractions listed in Annex 28 (RGCE 2020: Anexo 28), must comply with the provisions of Section A of this rule and have carried out operations under the IMMEX Program in at least the 12 months prior to the request.

C. Taxpayers who operate the fiscal deposit regime to undergo the process of assembly and manufacturing of vehicles, to companies of the automotive terminal or manufacturing of motor vehicles referred to in rule 4.5.30. (RGCE 2020: Regla 4.5.30), must:

I. Have valid authorization for the establishment of the fiscal deposit to undergo the process of assembly and manufacture of vehicles to companies in the automotive terminal or manufacturing of motor vehicles and not be subject to the initiation of cancellation.

II. Have the necessary infrastructure to carry out the operation of its regime, so that the customs authority may, at any time, carry out inspections in the addresses or establishments in which operations are carried out.

III. Describe the activities related to the production processes or provision of services according to its regime, from the arrival of the merchandise, its storage, its production process, and return.

IV. Have a maquila, trade, purchase order or service contract, or firm orders that prove the continuity of the export project.

D. Taxpayers who operate under the regime of elaboration, transformation, or repair in the Controlled Premises or with the Strategic Controlled Premises Regime, must:

I. Have a valid authorization for the elaboration, transformation or repair regime in the Controlled Premises or the Strategic Controlled Premises regime and that is not subject to a cancellation process.

II. Have the necessary infrastructure to carry out the operation of its regime, so that the customs authority may, at any time, carry out inspections in the addresses or establishments in which operations are carried out.

III. Describe the activities related to the production processes or provision of services according to its regime, from the arrival of the merchandise, its storage, its production process, and return.

IV. Have a maquila, trade, purchase order or service contract or firm orders that prove the continuity of the export project.

The companies that obtain authorization to allocate merchandise to the strategic controlled premises regime in terms of article 135-A (LA: Art. 135A) of the Law, by the General Customs Administration (Administración General de Aduanas), will immediately obtain the Registry in Business Certification Scheme, Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, in accordance with rule 4.8.13. (RGCE 2020: Regla 4.8.13), which will be conditional on compliance with the obligations inherent to the Registry in Business Certification Scheme, provided that the request is submitted and, where appropriate, the corresponding renewal notice, without that for such purposes, it is required to prove compliance with the requirements established in section XII of rule 7.1.1. (RGCE 2020: Regla 7.1.1)

Taxpayers who have complied with the aforementioned requirements, will be registered and active in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality in rubric A, with the exception of taxpayers who operate under the Strategic Controlled Premises regime.

Interested parties who have been authorized within the 12 months prior to the date of submission of their request, under the customs regimes referred to in Sections C and D of this rule, may comply with the requirement established in section II, of the first paragraph of this rule, with the document that supports the contracting of at least 10 workers, either directly and / or through subcontracting in the terms and conditions established in articles 15-A to 15-D of the Federal Labor Law (Ley Federal del Trabajo), and will not be subject to the requirement of rule 7.1.1, section X. (RGCE 2020: Regla 7.1.1)

In the event that derived from the initial inspection or prior requirement of the competent authority, the taxpayer does not prove that it has the necessary facilities to carry out its production or service processes, a new request may not be made during the following 6 months, counted from the issuance of the respective resolution.

For those companies that have obtained their Registry in Business Certification Scheme in the modality of the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), without having declared that they carry out or will carry out temporary imports of merchandise of the tariff fractions listed in Annex II (DECRETO IMMEX: Anexo II) of the IMMEX Decree and / or the tariff fractions of Annex 28 (RGCE 2020: Anexo 28), and these have not complied with the requirements established in Section B of this rule, may not import said merchandise under their Registry in Business Certification Scheme.

In the case of those companies that after obtaining their Registry in Business Certification Scheme in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, wish to carry out temporary imports of merchandise of the tariff fractions listed in Annex II (DECRETO IMMEX: Anexo II) of the IMMEX Decree and / or of the tariff fractions of Annex 28 (RGCE 2020: Anexo 28), must request authorization, in accordance with procedure file 118 / LA (Customs Law) of Annex 1-A. (RGCE 2020: Anexo 1A)

At any time, the authority may carry out the necessary supervision visits to verify compliance with the provisions established in this rule.

Law 108 (LA: Art. 108), 135-A (LA: Art. 135A), 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 Fiscal Code (CFF) 69-B (CFF: Art. 69B), IMMEX Decree Annex II (DECRETO IMMEX: Anexo II), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), 4.5.30. (RGCE 2020: Regla 4.5.30), 4.5.32. (RGCE 2020: Regla 4.5.32), 4.8.13. (RGCE 2020: Regla 4.8.13), 7.1.1. (RGCE 2020: Regla 7.1.1), 7.1.3. (RGCE 2020: Regla 7.1.3), 7.1.6 (RGCE 2020: Regla 7.1.6), 7.2.7. (RGCE 2020: Regla 7.2.7), Annexes 1 (RGCE 2020: Anexo 1), 1-A (RGCE 2020: Anexo 1A), 28 (RGCE 2020: Anexo 28) and 31