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New Aduana Law 2014


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So I have been reviewing the new tax reforms and in it is a specific mention of who can drive foreign plated cars, this coincides with what we have been told verbally although should clarify where aduana has rejected car extensions for temporales with working papers, the new Article 106 mentions temporales being able to have their cars and extend their permits as well as tourists but doesn't mention residente permanentes.

Here is the text

Artículo 106. ………………………………………………………………………………
IV. Por el plazo que dure su condición de estancia, incluyendo sus
renovaciones, en los términos y condiciones que establezca el Servicio de
Administración Tributaria mediante reglas, en los siguientes casos:
a) Las de vehículos propiedad de extranjeros que se internen al país,
con la condición de estancia de visitante y residente temporal,
siempre que se trate de un solo vehículo.

Article 61 specifically mentions menaje de casa and residente permanentes and specifically excludes their cars from being here without importing them and paying taxes

Artículo 61. ………………………………………………………………………………
VII. Los menajes de casa pertenecientes a residentes permanentes y a
nacionales repatriados o deportados, que los mismos hayan usado durante
su residencia en el extranjero, así como los instrumentos científicos y las
herramientas cuando sean de profesionales y las herramientas de obreros y
artesanos, siempre que se cumpla con los plazos y las formalidades que
señale el Reglamento. No quedan comprendidos en la presente exención
las mercancías que los interesados hayan tenido en el extranjero para
actividades comerciales o industriales, ni los vehículos.

Here further along they talk about canceling permisions for vehicle importations to anybody not tourist or temporal

Artículo 175-A. El Servicio de Administración Tributaria podrá cancelar las
autorizaciones otorgadas... ...

Artículo 182. ………………………………………………………………………………
III. Importen temporalmente vehículos sin tener alguna de las condiciones de
estancia señaladas en el inciso a) de la fracción IV del artículo 106 de esta
Ley;

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Do you see any obstacle in getting a tourist permit and car permit every 6 months minus two weeks? We would go out on the 19th of October and return at the end of October.

Just seems to be the simplest procedure for now. Apparently there is a good possibility that in the future someone with a tourist permit will be permitted to apply for temporal in country.

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If you are permanente it would cancel the permanente, also who knows if they will track people in the future and not let them do border runs every 6 months to renew tourist cards. As far as changes in the law, we can only hope.

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As usual I am confused. I have been told that I will be able to import/nationalize my vehicle soon, under the NAFTA agreements (it is a 2009 Canadain made van). What I have heard is that, possibly I can do this in October or maybe I will have to wait until January. I am residente permanente so cannot drive the car right now but I am hoping that that is about to change.

Spencer, can you confirm anything regarding this or is it a seperate issue?

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I just jumped to the parts about temporary importation as that is a hot topic, later I will try to browse and see about permanent importation.

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If someone is self employed such as he has a table at the various markets and got a tax permit through you, that is not the same as a work permit, is it? Can't that person drive a foreign plated vehicle since he is not employed by anyone and is self employed?

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If someone is self employed such as he has a table at the various markets and got a tax permit through you, that is not the same as a work permit, is it? Can't that person drive a foreign plated vehicle since he is not employed by anyone and is self employed?

That person is to have a lucritiva visa from INM and therefor no foreign plated car.

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I have also been researching changes to the customs laws and found the below info in aduana's manual of operations:

2.4.1. Efectuadas por mexicanos con residencia en el extranjero; por extranjeros que se internen al país en su condición de estancia de “Visitante sin permiso para realizar actividades remuneradas”, “Visitante con permiso para realizar actividades remuneradas”, “Residente Temporal Estudiante” o “Visitante Regional”.

QUINCUAGESIMASEGUNDA. De conformidad con lo establecido en el artículo 106, fracción II, inciso e) de la LA, se podrá efectuar la importación temporal de vehículos de mexicanos con residencia en el extranjero, hasta por un plazo de seis meses, para lo cual, se deberán observar las disposiciones contenidas en la RCGMCE 4.2.7. y en los “Lineamientos de operación para la internación temporal de vehículos e importación temporal de vehículos, casas rodantes y embarcaciones de procedencia extranjera”, emitidos por la AGA.

Asimismo, de conformidad con el citado artículo 106, fracción IV, inciso a) de la LA, se podrá efectuar la importación temporal de vehículos propiedad de extranjeros que se internen al país en su condición de estancia de “Visitante sin permiso para realizar actividades remuneradas”, “Visitante con permiso para realizar actividades remuneradas”, “Residente Temporal Estudiante” o “Visitante Regional”, incluso, que no sean de su propiedad y se trate de un solo vehículo, por el tiempo que dure su condición de estancia.

QUINCUAGESIMATERCERA. Las personas que efectúen la importación temporal de vehículos conforme a la norma anterior, no están obligados a inscribirse en el padrón de importadores.

What caught my attention is the last part that says if a person temporarily imported a vehicle under the previous rules, they are not required to register with an importer. The entire manual, which was updated in April, 2013, can be found here: http://www.aduanas-mexico.com.mx/claa/ctar/leyes/moa.html

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That person is to have a lucritiva visa from INM and therefor no foreign plated car.

Hi, I don't think so now, the new law mentions temporal and there are different classes of temporal, lucrativa should be able to drive foreign plated cars.

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Hi, I don't think so now, the new law mentions temporal and there are different classes of temporal, lucrativa should be able to drive foreign plated cars.

When will you know which is correct?

I'm trying to describe the tax deal that you do for $2000 pesos where the person pays a minimum tax every quarter even if he doesn't make any profit. The person is not employed by anyone and doesn't necessarily have a steady income or is making a profit.

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If someone is self employed such as he has a table at the various markets and got a tax permit through you, that is not the same as a work permit, is it? Can't that person drive a foreign plated vehicle since he is not employed by anyone and is self employed?

A tax number on a business, or income from work, whether you are self-employed or employed by someone else, is based on permission to work, and, as Ajijic posted, requires a Temporal Lucrativa or permanent residency. I think you'd find it the same anywhere in the world.

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When will you know which is correct?

I'm trying to describe the tax deal that you do for $2000 pesos where the person pays a minimum tax every quarter even if he doesn't make any profit. The person is not employed by anyone and doesn't necessarily have a steady income or is making a profit.

Have no idea what "tax deal" you are talking about, but if you are classified as a small business (Contribuyente Pequena) you are paying way too much. I have a small business and pay 200 pesos every 2 months on up to 14,150 pesos profit. There is a "tabla cuota fixa" from SAT that gives the tax amounts for that and amounts over that (i.e. 20,380-24,456 pays 450p). If I am out of the country and close my business for a couple months, I report no earnings and pay zero for those 2 months. Maybe you are referring to a no earnings corporation, which of course as governed by different rules.

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Hi, I don't think so now, the new law mentions temporal and there are different classes of temporal, lucrativa should be able to drive foreign plated cars.

Spencer I hope you are right and can confirm as that is not Aduana in Queretaro has been telling us. Not disagreeing, just do not know any more.

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Have no idea what "tax deal" you are talking about, but if you are classified as a small business (Contribuyente Pequena) you are paying way too much. I have a small business and pay 200 pesos every 2 months on up to 14,150 pesos profit. There is a "tabla cuota fixa" from SAT that gives the tax amounts for that and amounts over that (i.e. 20,380-24,456 pays 450p). If I am out of the country and close my business for a couple months, I report no earnings and pay zero for those 2 months. Maybe you are referring to a no earnings corporation, which of course as governed by different rules.

I thought I was clear that I was asking Spencer but maybe I wasn't.

Spencer enrolls people in REPECOs http://www.chapala.com/webboard/index.php?showtopic=45811&hl=deportation&page=2

We sign people up for work papers and get them registered as REPECOs or small businesses (many activities fall under this umbrella for business that do not need to give facturas) where they can do their own bimonthly tax filings without the need for an accountant and the taxes are small, $220 pesos minimum tax every two months for gross income up to $18,000 pesos. I have seen less than professional behavior from many local accountants so we try to set people up to where they do not need the services of an accountant where possible.

We have signed up seller from some of the local markets as REPECOs as it is an inexpensive way to be in compliance where you are not spending more money on accounting fees than you make.

He wrote earlier in this thread that people with REPECO can drive a foreign plated vehicle/

I want to know if he verified that.

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There has been some dispute whether people with temporal and work permission can drive foreign plated cars, I have seen a written denial of extension but then we called recently and were told that it should be ok with the updates. Stay tuned!

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There has been some dispute whether people with temporal and work permission can drive foreign plated cars, I have seen a written denial of extension but then we called recently and were told that it should be ok with the updates. Stay tuned!

According to a Post on TOB, it seems the 'law' does not exclude lucritiva Temporal..... but it's not clear and it's not been signed into law at this writing.

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  • 3 months later...

So I have been reviewing the new tax reforms and in it is a specific mention of who can drive foreign plated cars, this coincides with what we have been told verbally although should clarify where aduana has rejected car extensions for temporales with working papers, the new Article 106 mentions temporales being able to have their cars and extend their permits as well as tourists but doesn't mention residente permanentes.

Here is the text

Artículo 106. ………………………………………………………………………………

IV. Por el plazo que dure su condición de estancia, incluyendo sus

renovaciones, en los términos y condiciones que establezca el Servicio de

Administración Tributaria mediante reglas, en los siguientes casos:

a) Las de vehículos propiedad de extranjeros que se internen al país,

con la condición de estancia de visitante y residente temporal,

siempre que se trate de un solo vehículo.

. . .

Spencer,

Now that the Ley Aduanera has been published for the public to read, and now that it is 2014 and Aduana has had a week to actually apply the new Ley Aduanera, how is the policy on residente temporales (lucrativo) con permiso de trabajo being allowed to temporarily import cars being applied at the borders?

Is Aduana taking the interpretation that you proposed in Sept. 2013, treating working residente temporales the same as non-working residente temporales for getting TIPs?

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The 2014 aduana law says all temporals can drive foreign plated cars, there is no distinction in the law for lucrativas so if they deny extensions we will have to fight them on it.

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