On January 1, 2014, the “Sixth Resolution of Amendments to the General Rules on Foreign Trade Matters for 2013” was published in the Official Gazette of the Federation, within which five rules were added directly related to VAT and IEPS Certification, derived from the amendments to the Value Added Tax Law and the Special Tax on Production and Services Law, published in the Official Gazette of the Federation on December 11, 2013, establishing the obligation related to the temporary importation of some special regimes such as Elaboration, Transformation or Repair by IMMEX companies and stating that as of January 1, 2015 such imports will be taxed for purposes of these taxes.
Now, in order to avoid the payment of VAT and IEPS, such rules establish as one of the main benefits, the obtaining of a tax credit equivalent to one hundred percent of the amount to be paid for the temporary import, being able to enjoy such benefit as long as a certification is obtained for IMMEX companies, which contemplates three modalities A, AA, AAA, which provide different requirements for its attainment and benefits, depending on the certification modality.
The VAT and IEPS Certification is focused on companies that introduce goods to the following customs regimes:

• Temporary imports for manufacturing, transformation or repair in a maquila or export program (IMMEX).
• Strategic Fiscal Area
• Manufacturing, transformation or repair in bonded premises.
• From bonded warehouse to undergo the assembly and manufacturing process of vehicles.

Asesores Stratego, always successfully provides comprehensive advice and support to obtain the authorization of the aforementioned Certification, carrying out the implementation of the following services:

1. Integral consultancy to obtain the VAT and IEPS certification; which is a service integrated by sequential activities from the beginning to the obtaining of the authorization in favor of the company.
2. Continuous maintenance: Comprehensive advice and implementation of preventive audits to ensure continuity in the scheme and maintenance of the certification and its benefits.