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On October 14, 2024, the Second Resolution of Amendments to the General International Trade Rules for 2024 (the “Rules”) was published in the Official Journal of the Federation.
Below is a brief summary of the most relevant changes to the aforementioned Rules, particularly with regard to Registration in the Company Certification Program:
• A new requirement to request Registration in the Company Certification Program is to maintain inventory controls according to the terms of Annex 24, section C, as previously reported in the Newsflash dated October 16, 2024.
It is noteworthy that the above obligation is included in the general obligations applicable to all modalities of the Company Certification Program, that is, both VAT and IEPS, as well as Importer and Exporter, Authorized Economic Operator and Certified Commercial Partner.
• For purposes of requesting and maintaining Registration in the Company Certification Program, legal representatives with powers of attorney for acts of ownership have been added, along with partners, shareholders and members of the company’s administration, as individuals who may not be linked to another company that has had its registration in the Company Certification Program cancelled.
• To obtain Registration in the Company Certification Program, the obligation to pay the worker-employer fees of the employees who are involved in the production or service process is highlighted. Furthermore, if services are subcontracted or specialized works are executed, the provisions of article 27, section V, third paragraph of the Income Tax Law must be complied with.
• A prerequisite to obtain Registration in the Company Certification Program is to not be listed in the definitive list of companies that have made the improper transfers of the right to reduce tax losses in accordance with article 69-Bis, ninth paragraph of the Federal Tax Code.
• Various official formats and processing forms are repealed, including Forms F3 for “Request for Registration in the Company Certification Program” and Form B13 “Notices referred to in Rule 7.2.1. related to Registration in the Company Certification Program” and are replaced with procedure forms 153/LA and 154/LA in Annex 2 and all references to said forms in the Rules are updated.
• For purposes of renewing a company’s Registration in the Company Certification Program, a written request must now be prepared, stating that the circumstances under which the Certification was granted have not changed and that compliance continues, in addition to the payment of applicable fees.
• For new applications for Registration in the Company Certification Program, the AGACE may issue a negative resolution directly and without any previous requirements, if the company does not allow access to its personnel during the initial inspection.
• In relation to the issuance of Registration resolutions in the Company Certification Program, for VAT and IEPS Certification and Trading and Importer Modality, after the 60-day period has elapsed, without it having been resolved, it will be understood as denied and, for applications regarding Authorized Economic Operator and Certified Commercial Partner, after a period of 120 days such will be considered as granted.
• The authorities have the ability to request information at any time after the renewal of the respective certification is approved, if they detect non-compliance with any requirement or obligation.
• In case a company’s seeks to import required goods other than those specified in the registration application, a notice must be submitted at least 30 days prior to the first intended importation of said goods.
• Companies with VAT and IEPS Certifications, and which import sensitive merchandise listed in Annex II of the IMMEX Decree and Annex 28 of the General International Trade Rules, must return at least 80% of the total value of temporary imports over the last 12 months. If such percentage is not met, the procedure for canceling the Registration in the Company Certification Program will begin.
It is worth noting that as of today there is inconsistent unofficial information from customs authorities regarding whether the 80% indicated in the Rules refers only to sensitive merchandise or to the total of temporary imports carried out by companies impacted by this provision.
• It is specified that the obligation to transmit the information to the Credit and Guarantees Account Control System (Annex 30) will be considered fulfilled once the system reflects the status of “Valid” and the pedimentos’ information to be downloaded corresponds to the keys and the period reported in the discharge reports as to inventory of merchandise or fixed assets.
• If the authorities issue a requirement in relation to a company’s Registration in the Company Certification Program, such authorities will have six months to issue a resolution, beginning the day following the date on which the taxpayer has responded to the requirement.
• The denial of access to the authority during the compliance supervision visit of the Registry in the Company Certification Program is added as a cause for cancellation for companies with VAT and IEPS Certifications, if the company does not request another visit within 15 days following the date access was denied.
• Once the notification of the start of the procedure to cancel the registration in the Company Certification Program has been delivered, the customs authorities must issue a resolution within a period of no more than four months from the day following the date on which the taxpayer has offered the evidence or allegations or, once the 10-day period to offer such information has elapsed.
• With regard to the guaranty of VAT and/or IEPS tax interest, very similar requirements are added to those of the application for the Certification itself, highlighting that for the acceptance of the guaranty to proceed, the partners or shareholders, or legal representatives with the power of attorney to carry out acts of ownership and members of the administration, are not linked to any company whose Registration in the Company Certification Program has been canceled due to certain specific causes contained in the Rules. The foregoing implies that if a company were to have its Registry canceled for any of these reasons, it would not be able to submit a tax guaranty.
It is important to note that, in accordance with the Fourth Transitory Article of the aforementioned amendments, companies that have a Registration in the Company Certification Program must comply with the requirements in force at the time the registration was granted, and until their next renewal, with the exception of what is related to Annex 24, with which they must comply within the following month the amendments enter into force.
Likewise, applications which are in process and which were submitted prior to October 15, 2024 will be resolved under the terms of the General International Trade Rules previously in force and, if the Registration is granted, they must comply with the current obligations at the time of submitting the application, with the exception of the obligations related to Annex 24, which must be fulfilled within the following month from the entry into force of the amendments.
We at CCN are prepared to discuss any of the above matters should you or your company have any questions regarding these important new changes to the Company Certification Program.
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