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