RULE 7.2.3: RENOVATION FOR REGISTRY IN THE BUSINESS CERTIFICATION SCHEME

The General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) may renew the Registry in the Business Certification Scheme, provided that they are not subject to the cancellation process provided for in rules 7.2.4. (RGCE 2020: Regla 7.2.4) and 7.2.5. (RGCE 2020: Regla 7.2.5), and submit through the Digital Window, taxpayers who have the Registry in the Business Certification Scheme in accordance with rules 7.1.2. (RGCE 2020: Regla 7.1.2), 7.1.3. (RGCE 2020: Regla 7.1.3), 7.1.4. (RGCE 2020: Regla 7.1.4) and 7.1.5. (RGCE 2020: Regla 7.1.5), the format "Single Renewal Notice in the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), within 30 days prior to the expiration of the term of validity, having to declare, under protest of telling the truth, that the circumstances for which the authorization was granted have not changed and that they continue to comply with the requirements inherent to them.

When the format "Single Renewal Notice in the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), is not presented in a timely manner, complying with the provisions of the previous paragraph, it will be considered not presented and, consequently, not renewed. For the purposes of the above, those interested in obtaining again the Registry in the Business Certification Scheme, may submit through the Digital Window, the form "Request for Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), in accordance with the rules 7.1.1. (RGCE 2020: Regla 7.1.1), 7.1.2. (RGCE 2020: Regla 7.1.2), 7.1.3. (RGCE 2020: Regla 7.1.3), 7.1.4. (RGCE 2020: Regla 7.1.4) and 7.1.5. (RGCE 2020: Regla 7.1.5), to obtain a new registration.

For purposes of renewal in the Registry in the Business Certification Scheme, Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, the applicant must not have balances due under the tax credit, related to Annex 31 , as of the date of submission of their request.

The companies that request the renewal in the Registry in the Company Certification Scheme, in any modality, must have made the payment of the corresponding duty, referred to in article 40, subsection m) (LFD: Art. 40) of the Federal Rights Law (Ley Federal de Derechos), in relation to Annex 19 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) in force on the date of submission of the request.

The registration will be considered renewed on the business day following the date of the acknowledgment of receipt of the notice referred to in the first paragraph of this rule, the validity of which will be computed as of the day after the immediately preceding validity ends.

In the event that the company has any requirement pending compliance regarding information or documentation related to the Registry in the Business Certification Scheme that it has in force, and has not disproved the inconsistencies in the time established for that purpose by the authority , and submit the renewal request referred to in this rule, the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) will initiate the procedure for canceling the Registry in the Business Certification Scheme that is in force, in accordance with the provisions of rule 7.2.4. (RGCE 2020: Regla 7.2.4) or if applicable, the assigned rubric will be notified.

Companies that have the Registry in the Business Certification Scheme under the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, rubric A, may renew in rubrics AA and AAA, provided that in the renewal request they prove compliance with the requirements of the corresponding rubric, case in which, the authority will issue a resolution in accordance with rule 7.1.6. (RGCE 2020: Regla 7.1.6)

The General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) will require the corresponding information or documentation, at any time in accordance with rule 7.2.2. (RGCE 2020: Regla 7.2.2), when, after applying for renewal, it detects that the company has ceased to comply with any of the necessary requirements to obtain its Registry in the Business Certification Scheme.

Likewise, with respect to companies that do not correct or disprove the inconsistencies, the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) will proceed to initiate the cancellation procedure with respect to the Registry in the Business Certification Scheme that is in force, in accordance with rules 7.2.4. (RGCE 2020: Regla 7.2.4) or 7.2.5. (RGCE 2020: Regla 7.2.5), or it will inform the company of the rubric assigned to it for said situation.

Federal Rights Law (LFD) 40 (LFD: Art. 40), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 7.1.2. (RGCE 2020: Regla 7.1.2), 7.1.3. (RGCE 2020: Regla 7.1.3), 7.1.4. (RGCE 2020: Regla 7.1.4), 7.1.5. (RGCE 2020: Regla 7.1.5), 7.1.6. (RGCE 2020: Regla 7.1.6), 7.2.2. (RGCE 2020: Regla 7.2.2), 7.2.4. (RGCE 2020: Regla 7.2.4), 7.2.5. (RGCE 2020: Regla 7.2.5), Annexes 1 (RGCE 2020: Anexo 1) and 31 , Miscellaneous Fiscal Resolution (RMF) Annex 19