On 28th September 2017, the Ministry of Economy published the "Resolution containing the holders name and number of the cancelled Manufacturing, Maquiladora and Export Services Industry Programs (IMMEX Programs)" in the Federal Official Gazette.
The above referred resolution indicates the names and numbers of 208 companies authorized under an IMMEX Program whose program was cancelled due to the lack of filing of the Annual Foreign Trade Operations Report or lack of compliance with the obligations established on Article 11, section III of the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry (IMMEX Decree), which consist in the following:
- Have a valid electronic signature (FIEL);
- Have an active Federal Taxpayers Registry number (RFC);
- Confirm that the tax address of the company and the domiciles where the IMMEX operations will be performed are registered and active in the RFC;
- The company must not be listed by the Tax Administration Service (SAT) as a company that falls under Article-69 and 69-B, third paragraph, of the Federal Tax Code; and
- Ensure the positive opinion on tax compliance issued by the SAT.
It is important to note that according to Article 28 of the IMMEX Decree, companies in this scenario will have their IMMEX benefits cancelled; and shall either (i) carry out the change of regime of the temporarily imported goods, or (ii) return abroad such goods within 60 calendar days following the notification of the cancellation of their IMMEX Program. If the above referred timeframe is not deemed sufficient, the SAT may authorize, for a single occurrence, 180 calendar days to carry out the above referred obligation.
The list of the companies whose IMMEX Program was cancelled may be reviewed here.
Our Firm's International Commercial Practice Group, will be pleased to address any inquiry that may arise as a result of the above referred publication.