As you already know, one of the main fiscal reforms in 2014 was the imposing of the value added tax (VAT) on goods & capital assets as imported on a temporary basis into Mexico for manufacturing, transforming, repairs in exportation programs (IMMEX); this new dispositions becomes effective on January 1st, 2015.
However, in order to minimize the impact on foreign trade operations, for industry, there is the possibility to obtain a benefit consisting in a fiscal credit applicable towards VAT generated by temporary imports and this credit can be obtained by IMMEX Companies that get a certification from the fiscal authorities. For that purpose, on last January 1st of 2015, the 6th resolution for modifications to general rules for foreign trade was published listing the requirements to obtain the certification mentioned by Art. 28-A of the value added tax Law.
We know that IMMEX companies want to obtain that certification in order to minimize the VAT impact on the different imports you company does along its normal Maquila operations, so most of IMMEX companies want us to advise you concerning the minimum necessary requirements in order to obtain or maintain the certification.