{"id":2103,"date":"2022-04-20T11:55:30","date_gmt":"2022-04-20T18:55:30","guid":{"rendered":"https:\/\/hnfiscal.com\/?p=2103"},"modified":"2022-04-20T11:55:30","modified_gmt":"2022-04-20T18:55:30","slug":"empresas-immex-el-cumplimiento-del-raoce","status":"publish","type":"post","link":"https:\/\/hnfiscal.com\/en\/2022\/04\/20\/empresas-immex-el-cumplimiento-del-raoce\/","title":{"rendered":"Empresas IMMEX: el cumplimiento del RAOCE"},"content":{"rendered":"<p>Las empresas de la <strong>Industria Manufacturera, Maquiladora, y de Servicio de Exportaci\u00f3n (IMMEX)<\/strong>, se encuentran en la recta de dar puntual cumplimiento al <strong>Reporte Anual de Operaciones de Comercio Exterior efectuadas en 2021<\/strong> (<strong>RAOCE<\/strong>), y para ello deben tener claridad en lo siguiente:<\/p>\n<p><strong>a)<\/strong> Si adem\u00e1s de tener un programa <strong>IMMEX<\/strong> autorizado,\u00a0 tambi\u00e9n tienen un programa <strong>PROSEC<\/strong>, deben tener presente que los periodos para la presentaci\u00f3n del RAOCE var\u00edan: para el IMMEX el periodo de presentaci\u00f3n inici\u00f3 el 01 de abril del 2022 y concluye el 31 de mayo de 2022: mientras que para el programa PROSEC, el periodo de presentaci\u00f3n inici\u00f3 el 01 de abril del 2022 y concluye el pr\u00f3ximo 29 de abril de 2022.<\/p>\n<p><strong>b)<\/strong> Que, por criterio de la propia Secretar\u00eda de Econom\u00eda, las empresas IMMEX pueden reportar de conformidad con su <strong>declaraci\u00f3n anual;<\/strong> precisando tambi\u00e9n otras opciones para los conceptos de Ventas Totales y Total de Exportaciones.<\/p>\n<p><strong>c)<\/strong> Permite que las empresas IMMEX, puedan determinar sus <strong>Ventas Totales<\/strong> tomando en cuenta \u00fanicamente la facturaci\u00f3n total (mercando nacional y de exportaci\u00f3n);<\/p>\n<p><strong>d)<\/strong> Para el <strong>Total de Exportaciones<\/strong> hay dos opciones seg\u00fan el esquema de la empresa:<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><u>Empresas IMMEX manufactureras<\/u>: La sumatoria de la relaci\u00f3n de pedimentos de exportaci\u00f3n directa e indirecta.<\/li>\n<li><u>Empresas IMMEX maquiladora pura<\/u>: Anotar \u00fanicamente el valor agregado de la mercanc\u00eda (facturaci\u00f3n real de exportaci\u00f3n).<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>La informaci\u00f3n que se transmite a trav\u00e9s del RAOCE, permite a la autoridad confirmar si se cumple con el compromiso adquirido en el programa.<\/p>","protected":false},"excerpt":{"rendered":"<p>Las empresas de la Industria Manufacturera, Maquiladora, y de Servicio de Exportaci\u00f3n (IMMEX), [&hellip;]<\/p>\n","protected":false},"author":94,"featured_media":2104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"right-sidebar","site-content-layout":"content-boxed-container","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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