Guillermo Gomez, Tax Partner from the Tijuana accounting firm of

Report
IMMEX Publications
Last June 27th Publication created confusion
regarding VATTítulo
inter-maquila
de transfers.
la
presentación
Such rule is limited to “Empresas
Certificadas” certified enterprises.
Fecha
VAT on Maquila companies
VAT rules on inter-maquila company
Título
de
la
transfers , except for “empresas certificadas”
presentación
have not changed.
Fecha
Current Inter-Maquila
Título
de
la
Transfers
presentación
VAT Implications
Fecha
Virtual Exportation Transfers
Scheme A
Alienation
Company A
No VAT, the operation is
considered exempt1
Company B
USA
Temporary
import
IMMEX A
Export
0% of VAT, the operation
is considered as export
MEX
IMMEX B
Delivery
(Virtual Pedimento)
•
Scheme according to Rule 5.2.2 Section 1, of the Miscellaneous
Foreign Trade Provisions.
1 According to Art. 9 section IX of VAT Law.
Virtual Exportation Transfers
Scheme B
Company A
Company B
No VAT, the operation is
considered exempt1
Temporary
import
IMMEX A
USA
Export
0% of VAT, the operation
is considered as an
exportation
MEX
IMMEX B
Delivery
(Virtual Pedimento)
•
Scheme according to Rule 5.2.2 Section 2, of the Miscellaneous
Foreign Trade Provisions.
1 According to Art. 9 section IX of VAT Law.
Virtual Exportation Transfers
Scheme C
Company A
Company B
USA
Temporary
import
IMMEX A
Export
0% of VAT, the operation
is considered as an
exportation
MEX
IMMEX B
Delivery
(Virtual Pedimento)
•
Scheme according to Rule 5.2.2 Section 3, of the Miscellaneous
Foreign Trade Provisions.
Change of Customs Regime Transfers
Scheme D
Company A
Company B
Export
USA
Temporary
import
MEX
Withholding 16% of VAT, the
operation is considered as
executed in Mexico
IMMEX A
IMMEX B
16% of VAT, the operation is
considered as final import
Mexican
Entity
Delivery
(Change from Temporary to Definitive Pedimento)
•
Traditional scheme according to Rules 1.6.7. and 4.3.25., of the
Miscellaneous Foreign Trade Provisions.
New Customs
Regulation
Título de la
presentación
VAT Implications
Fecha
Change of Customs Regime Transactions
Certified IMMEX Company
Company A
Withholding 16% of VAT, the
operation is considered as
executed in Mexico
Temporary
import
CERTIFIED
IMMEX
USA
MEX
IMMEX B
16% of VAT, the operation is
considered as final import
Delivery
(Change from Temporary to Definitive Pedimento)
•
Scheme according to Rules 3.8.4. Section VII, and 4.3.25., of the
Miscellaneous Foreign Trade Provisions.
Contacts
Mauricio Monroy
[email protected]
Guillermo Gomez
[email protected]
Francisco Cortez
[email protected]
www.mauriciomonroy.com
+52 (664) 972 9072
Blvd. Agua Caliente 10611
Suite 805, Col. Aviación
Tijuana, B.C. CP 22420

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