TRANSITORY THIRTEENTH

    Companies that have lost their Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) certification, who are not prevented from requesting a new Registry in the Business Certification Scheme in a period of 2 years and have a balance pending of discharge in the Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías) , may choose to request the Registry in the Business Certification Scheme, in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, within a period of 60 calendar days, counted from the day after the end of their certification. In the event that they are granted the Registry in the Business Certification Scheme, they may transfer the outstanding credit balance in the Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías) corresponding to the expired certification, to the new Registry in the Business Certification Scheme, in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality.

    Those companies that are denied Registry in the Business Certification Schemein the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, must pay the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), as appropriate, for the balance of the global credit they have in the Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías) , in accordance with the procedure established in Transitory Article Twelfth, of the General Rules of Foreign Trade (Reglas General del Comercio Exterior) for 2020 (RGCE 2020: Trans. 12), published in the Official Journal of the Federation (Diario Oficial de la Federación) on June 30, 2020.

    Legal entities whose Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) certification expired and who currently have the Registry in the Business Certification Scheme, in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, must continue to download the balance of the global credit corresponding to the certification in the matter of the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios)."