IMMEX Programs in services.
As is known, the IMMEX program means by its acronym: “Manufacturing, Maquiladora and Export Service Industry“, which was created through the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry, published in the Official Gazette of the Federation on November 1, 2006. Its main objective was to promote and provide facilities to manufacturing, maquiladora and export service companies to carry out industrial processes or services to export goods and for the provision of export services.
Manufacturing companies or maquilas are those that carry out an industrial or service process aimed at the elaboration, transformation or repair of merchandise of foreign origin temporarily imported for export or for the provision of export services.
Currently, the Ministry of Economy can authorize legal entities resident in national territory to pay taxes in terms of Title II of the Income Tax Law, a single program that may include the following modalities: i) business controllers: when in a single program the manufacturing operations of a certified company called a controller and one or more controlled companies are integrated; (ii) “industrial” means when an industrial process of processing or processing goods intended for export is carried out; (iii) services: when services are performed on export goods or export services are provided, solely for the development of the activities determined by the Ministry of Economy; iv) shelter: when one or more foreign companies facilitate the technology and productive material, without them directly operating the program and v) tertiarization, when a certified company that does not have facilities to carry out production processes, carries out manufacturing operations through third parties that it registers in its Program.
The customs legislation indicates that theactivities that may be authorized under the modality of services of the IMMEX Program, are the following:
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- Supply, storage or distribution of goods;
- Classification, inspection, testing or verification of goods;
- Operations that do not materially alter the characteristics of the merchandise, which includes packaging, sanding, gumming, polishing, painting or waxing, among others.
- Integration of games (kits) or material for promotional purposes and that are accompanied in the products that are exported;
- Repair, rework or maintenance of goods;
- Laundry or ironing of garments;
- Embroidery or printing of garments;
- Armoring, modification or adaptation of motor vehicle;
- Recycling or collection of waste;
- Product design or engineering;
- Software design or engineering, including, but not limited to, development of: a) Packaged software; b) System software and tools for application software development, and c) Application software.
- Services supported with information technologies that include, among others: a) Software consulting; b) Maintenance and support of computer systems; (c) Analysis of computer systems; (d) Design of computer systems; (e) Computer systems programming; f) Data processing; (g) Design, development and administration of databases; (h) Implementation and testing of databases; (i) Integration of computer systems; (j) Maintenance of computer systems and data processing; (k) Security of computer systems and data processing; (l) Analysis and risk management of computer systems and data processing; and
- XIII. Outsourcing services of business processes based on information technologies, including, among others: a) Processes of administration, finance, accounting, collection, payroll, human resources, legal, production control and clinical analysis; b) Outsourcing of analysis, design, development, administration, maintenance, testing, security, implementation and support of computer systems and data processing, and c) Call centers for remote support.
Finally, it is indicated that in terms of articles 28-A of the Income Tax Law and 15-A of the Law on the Special Tax on Production and Services, so that companies with an IMMEX program can obtain a certification from the Tax Administration Service, they must unquestionably introduce goods to the customs regimes of temporary importation in order to be intended for processing, processing or repair in maquila or export programmers.
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