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the ABC’s of setting up your business in Coahuila

t h e A B C’ s o fs e t t i n g u p y o u r

b u s i n e s s i n Coahuila

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The ABC’s of setting up your business in Coahuila

INDEX INDEX

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INTRODUCTIONINTRODUCTION 1CHAPTER I CONSTITUTIONCHAPTER I CONSTITUTION

1. Ministry of Foreign Affairs (Secretaria de Relaciones Exteriores/SRE) (Federal)1.1 Application for a permit for the constitution of a business corporation 4

1.2 Notification to the Ministry of Foreign Affairs 4

2. Notary Public (Private)2.1 Probate of incorporation agreement pertaining to the

corporation in the presence of a notary public 5

3. Public Land and Business Registry (Registro Publico del Estado) (State)3.1 Registration of the Business Corporation 6

4. Secretariat of Planning and Development (Secretaria de Planeación y Desarrollo/ SEPLADE) (State) 4.1 Establishment of microindustrial limited liability companies 6

CHAPTER II BUILDINGCHAPTER II BUILDING

1. Secretariat of Laying Out Land for Building (Secretaria de Urbanismo y Obras Publicas) (State)

1.1 State register of directors and work correspondents 71.2 Building permit 7

1.3 Change of land use, residential and traffic density 7

2. Secretariat of Planning and Development (Secretaria de Planeacion y Desarrollo) (State)

2.1 Ecological Institute of Coahuila2.1.1 Preventive report 82.1.2 Environmental impact manifest 82.1.3 Operational permit 9

2.2 State Water and Drainage Commission (Comision Estatal de Aguas y Saneamiento)

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2.2.1 Letter of feasibility 92.2.2 Letter of technical file approval 10

3. Office of Urban Development (Direccion de Desarrollo Urbano Municipal) (Municipal)

3.1 Registration of Director in charge of Building 103.2 Building permit 103.3 Certificate of land alignment and official number 103.4 Certificate of land (ground) use 103.5 Change of land (ground) use, residential and traffic density 113.6 Permit of extension and completion of construction 11

3.7 Industrial vessels and additions 11

4. Aguas de Saltillo S.A de C.V (Saltillo Water Company) (Joint enterprise with municipal and private participation)

4.1 Feasibility of drinking water and sanitary drainage services 114.2 Application for services contracting 124.3 Registration and permit for discharge of residual water into

municipal sewer system 12

CHAPTER III OPERATIONCHAPTER III OPERATION

1. Ministry of Federal Tax Revenue (Secretaria de Hacienda y Credito Publico/ SHCP) (Federal)

1.1 Tax Administration Service (SAT) 131.2 Other obligations derived from the Tax Administration Service

1.2.1 Income tax for corporations 131.2.2 Income tax for individuals involved in business and

professional activities 151.2.3 Income tax for individuals involved in business activities

under the intermediate system 171.2.4 Income tax for the system of minor taxpayers 171.2.5 Added Value Tax (IVA) 181.2.6 Asset taxes (IMPAC) 191.2.7 Special tax on production and services. 19

2. Mexican Institute of Social Security (Instituto Mexicano del Seguro Social/ IMSS) (Federal)2.1 Registration 212.2 Payment of worker-employer fees through the Unique System of Self-determination (SUA) 222.3 Other obligations 22

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3. Retirement Savings System (SAR) (Federal) 3.1 Management of Retirement Funds 24

4. Institute for the National Workers’ Housing Fund (Instituto del Fondo Nacional de la Vivienda para los Trabajadores/ INFONAVIT) (Federal)

4.1 Responsibilities 25

5. Ministry of Labor and Social Welfare (Secretaria del Trabajo y Prevision Social/ STPS) (Federal)

5.1 Responsibilities 255.2 Safety and Hygiene in the Workplace 26

5.2.1 Safety and hygiene commissions 265.2.2 Containers exposed to pressure and that generate vapor 265.2.3 Diagnosis and program for safety and hygiene 27

5.2.4 Studies 275.2.5 Federal ruling on safety and hygiene and work environment under official Mexican standards 27

5.3 Registration of training and instruction programs 275.4 Inspection 285.5 Document Handling 295.6 Workday 295.7 Salaries 305.8 Days off 305.9 Mandatory days off 305.10 Vacation periods 30

5.11 Worker participation in profit sharing of the company 315.12 Christmas bonus 32

4. Ministry of Health (Secretaria de Salud) (Federal)6.1 Environmental health

6.1.1 Notification of establishments that store, sell, or distribute pesticides, vegetable nutrients, or substances

32

6.1.2 Sanitary license for urban fumigation, disinfectant and plague control services; for establishments that manufacture substances that are toxic or hazardous for health; for establishments that manufacture, mix, or package pesticides and vegetable nutrients and for establishments that use x-ray diagnosis.

32

6.1.3 License for the person in charge of the operation and functioning of establishments that use x-ray for medical diagnosis (issuing and modification).

32

6.1.4 License for the modification of layouts in establishments that handle toxic substances or substances determined to be of high health risk, when such imply new safety 33

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systems.

7. National Water Commission (Comision Nacional del Agua/ CONAGUA) (Federal)

7.1 License for residual water discharge 33

8. Mexican Business Information System (SISTEMA DE Informacion Empresarial Mexicano/ SIEM) (Federal)

8.1 Registration 33

9. Secretariat of Finance (State)9.1 Undersecretary of Income

9.1.1 Registration in the State taxpayer system 34 9.1.2 Payroll tax payment 34

10. Secretariat of Health of Coahuila (Secretaria de Salud) (State)10.1 Undersecretary of Sanitary Regulations

10.1.1 Application for resolution and evaluation of public and private construction 35

10.1.2 Health related goods 35a) Sanitary licenseb) Notification of operationc) Notification of person in charge of sanitary mattersd) Permit for the use of prescription forms with bar codes

for the prescribing of narcoticse) Permit for the use of control books for narcotics

and psychotropic drugs f) Notification of previsions for the sale and purchase of

narcotics for pharmacies and drugstores g) Notification of suspicion of reactions to medicines

10.1.3 Goods and services 37a) Notification of operation

10.1.4 Environmental health 37a) Sanitary permits for urban fumigation, disinfectant and

plague control services; for establishments that manufacture substances that are toxic or hazardous for health; for establishments that manufacture, mix, or package pesticides and vegetable nutrients and for establishments that use x-ray diagnosis.

b) Certification or revalidation of water quality for use and human consumption in private and public sources, including the certification of the sanitary qualities of well

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water for human or industrial use.

11. Official Land Registry (Direccion de Catastro) (Municipal)

11.1 Property taxes (Predial) 3811.2 Real Estate purchase tax 38

CHAPTER IV IMPORTING AND EXPORTINGCHAPTER IV IMPORTING AND EXPORTING

1. Import procedures (Federal)1.1 Registration in the importers census 39

1.2 Importers Census 401.3 Importers Census in specific sectors 411.4 Registration in the Importers Census in specific sectors 421.5 Selection of and communication with customs agency 421.6 Merchandise classification 421.7 Non-tariff regulations and restrictions 421.8 Application for Imports 421.9 Documents that should accompany application 431.10 Automatic selection 441.11 Customs first and second examination 441.12 Document shipping 44

2. Export Procedures (Federal)2.1 Merchandise clearance 442.2 Classification of exports

2.2.1 Definite exports 452.2.2 Temporary exports 46

2.3 Payment Resolution 472.4 Indirect exports

2.4.1 Export Certificate 482.4.2 Benefits 482.4.3 Who can benefit from the export certificate 482.4.4 Requirements 492.4.5 Categories 492.4.6 Reports 49

3. Programs that Promote Exporting (Federal)3.1 Program for temporary Importing to Produce Articles for Export (PITEX)

3.1.1 Program categories 50

3.1.2 Products that may be imported under PITEX Page

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513.2 High Exporting Firms (ALTEX) 523.3 Foreign Commerce Trading Firms (ECEX) 53 3.3.1 Foreign Commerce Firms that consolidate exports 3.3.2 Foreign Commerce Firms that promote exporting 543.4 Maquiladora Industry for Export

CHAPTER V BASIC SERVICES FOR INDUSTRYCHAPTER V BASIC SERVICES FOR INDUSTRY

1. Water and drainage1.1 Municipal Systems of water and drainage, drinkablewater departments and municipal and private joint enterprises 58

2. Electricity (Federal)2.1 Federal Electricity Commission (CFE) 63

3. Natural Gas (Private and Public)3.1 Gas Natural S.A de C.V (Private) 643.2 Eco Gas DGN de la Laguna (Private) 653.3 PEMEX (Public) 65

4. Telephone Service (Private)4.1 Teléfonos de México S.A de C.V (TELMEX) 654.2 Avantel S.A de C.V (Long distance service) 664.3 Servicios Alestra S. de R.L (Long distance service) 67

5. Railroads (Private)5.1 Transportación Ferroviaria Mexicana (TFM) 675.2 Ferrocarriles Mexicanos (Ferromex) 67

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CHAPTER VI DIRECTORY OF FEDERAL GOVERNMENT DEPARTMENTS CHAPTER VI DIRECTORY OF FEDERAL GOVERNMENT DEPARTMENTS

1. Government dependenciesFederalSecretaría de Gobernación (Department of the Interior) (SEGOB) 69Instituto Nacional de Migración (National Immigration Institute) 69Secretaría de Relaciones Exteriores (Ministry of Foreign Affairs) (SRE) 70Secretaría de Hacienda y Crédito Público (Ministry of FederalTax Revenue) (SHCP) 71Secretaría de Economía (Ministry of Economy) (SE) 73Secretaría del Trabajo y Previsión Social (Ministry of Labor and Social Welfare) (STPS) 72Secretaría de Salud (Ministry of Health) (Federal)(Secretariat of Health)(State) 73Instituto Mexicano del Seguro Social (Mexican Institute of Social Security) (IMSS) 74Instituto del Fondo Nacional de la Vivienda Para los Trabajadores (Institute for the National Workers’ Housing Fund) (INFONAVIT) 75Comisión Nacional de Agua (National Water Comisión) (CONAGUA) 76

StateSecretaría de Gobierno (Department of the Interior) 77Secretaría de Planeación y Desarrollo (Secretariat of Planning and Development) (SEPLADE) 78Secretaría de Urbanismo y Obras Públicas (Secretariat of Laying Out Land for Business) (SUyOP) 79Secretaría de Finanzas (Secretariat of Finance) 80

Municipal Government Offices (Mayors)Presidencias Municipales 82

2. Private ServicesPublic Notary 88Customs Agents 114Ecological and Environmental Services 121Promotional Organizations 123

BIBLIOGRAPHYBIBLIOGRAPHY 126

FORMS AND FORMATS Annex

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the ABC’s of setting up your business in Coahuila

INTRODUCTIONINTRODUCTION

The State of Coahuila, whith its capital Saltillo, is located in the Northeast ofThe State of Coahuila, whith its capital Saltillo, is located in the Northeast of

Mexico, bordering to the north the US State of Texas, to the east the MexicanMexico, bordering to the north the US State of Texas, to the east the Mexican

State of Nuevo León, to the south the Mexican States of San Luis Potosí andState of Nuevo León, to the south the Mexican States of San Luis Potosí and

Zacatecas and to the west the Mexican States of Durango and Chihuahua. ItsZacatecas and to the west the Mexican States of Durango and Chihuahua. Its

surface area is151,570 kmsurface area is151,570 km22, making it the 3rd largest state in the country. , making it the 3rd largest state in the country.

Due its strategic geographical location, the richness of its natural resources, itsDue its strategic geographical location, the richness of its natural resources, its

highly developed infrastructure, its qualified labor, and excellent quality of living,highly developed infrastructure, its qualified labor, and excellent quality of living,

Coahuila is the ideal place for establishing new enterprises. Coahuila is the ideal place for establishing new enterprises.

Coahuila has an excellent highway system, railroads, and airports that allowCoahuila has an excellent highway system, railroads, and airports that allow

communication throughout the state, with the rest of the country and with areascommunication throughout the state, with the rest of the country and with areas

outside of Mexico. outside of Mexico.

The State of Coahuila composed of 38 municipalities, which are subdivided into 5The State of Coahuila composed of 38 municipalities, which are subdivided into 5

regions, each with different economic activities. These regions are: regions, each with different economic activities. These regions are:

Northern RegionNorthern Region: The main economic activities in this region are maquiladoras,: The main economic activities in this region are maquiladoras,

cattle raising, commerce and services. cattle raising, commerce and services. The municipalities in this region are:The municipalities in this region are:

Acuña, Allende, Guerrero, Hidalgo, Jiménez, Morelos, Nava, Piedras Negras, VillaAcuña, Allende, Guerrero, Hidalgo, Jiménez, Morelos, Nava, Piedras Negras, Villa

Unión and Zaragoza.Unión and Zaragoza.

Carboniferous RegionCarboniferous Region: The main economic activities in this region are the mining: The main economic activities in this region are the mining

and telecommunications industries. The municipalities forming this region are:and telecommunications industries. The municipalities forming this region are:

Juárez, Múzquiz, Progreso, Sabinas and San Juan de Sabinas.Juárez, Múzquiz, Progreso, Sabinas and San Juan de Sabinas.

Central Desert RegionCentral Desert Region: The economic activity in this region focuses on steel: The economic activity in this region focuses on steel

producing, automotive, textile, mining, cattle raising and agro-forestry industries. producing, automotive, textile, mining, cattle raising and agro-forestry industries. Page 1


The 13 municipalities that make up this region are: Abasolo, Candela, Castaños,The 13 municipalities that make up this region are: Abasolo, Candela, Castaños,

Cuatrociénegas, Escobedo, Frontera, Lamadrid, Monclova, Nadadores,Cuatrociénegas, Escobedo, Frontera, Lamadrid, Monclova, Nadadores,

Sacramento, San Buenaventura, Ocampo and Sierra Mojada.Sacramento, San Buenaventura, Ocampo and Sierra Mojada.

Laguna RegionLaguna Region: In this region, the economic activity centers mainly on textile and: In this region, the economic activity centers mainly on textile and

food production, on technified agriculture, intensive cattle raising and the maquilafood production, on technified agriculture, intensive cattle raising and the maquila

and automotive industries. Its population is grouped into 5 municipalities, whichand automotive industries. Its population is grouped into 5 municipalities, which

are: Francisco I. Madero, Matamoros, San Pedro, Torreón y Viesca.are: Francisco I. Madero, Matamoros, San Pedro, Torreón y Viesca.

Southeastern RegionSoutheastern Region: The economy of this region is based on the automotive and: The economy of this region is based on the automotive and

metal-mechanic industries, commerce and services. The municipalities found inmetal-mechanic industries, commerce and services. The municipalities found in

this region are: Arteaga, General Cepeda, Parras, Ramos Arizpe y Saltillo.this region are: Arteaga, General Cepeda, Parras, Ramos Arizpe y Saltillo.

In terms of economic promotion and growth, the general society and governmentIn terms of economic promotion and growth, the general society and government

are making great efforts. are making great efforts.

To promote the economic development of the State, the State GovernmentTo promote the economic development of the State, the State Government

opened the Secretariat of Planning and Development, whose mission it is to plan,opened the Secretariat of Planning and Development, whose mission it is to plan,

promote, regulate, and evaluate the development of economic activities in thepromote, regulate, and evaluate the development of economic activities in the

State, ibcluding areas of mining, commerce, services and tourism, with theState, ibcluding areas of mining, commerce, services and tourism, with the

purpose of attracting national and international investors and helping to rise thepurpose of attracting national and international investors and helping to rise the

level of living of the population of the State. level of living of the population of the State.

With the support of the State Government, the Private Sector operates economicWith the support of the State Government, the Private Sector operates economic

promotional organisms in the Northern, the Carboniferous, the Central Desert andpromotional organisms in the Northern, the Carboniferous, the Central Desert and

Laguna regions. These organisms participate in the promotion of investments andLaguna regions. These organisms participate in the promotion of investments and

the reactivation of economic activities in all of their regions. the reactivation of economic activities in all of their regions.

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There has also been an effort focused on administrative simplification in federal,There has also been an effort focused on administrative simplification in federal,

state and municipal levels in order to facilitate the formation, installation andstate and municipal levels in order to facilitate the formation, installation and

operation of enterprises for investors. operation of enterprises for investors.

To follow up these actions, the Secretariat of Planning and Development hasTo follow up these actions, the Secretariat of Planning and Development has

published a manual: published a manual: “The ABC’s of Setting up your Business in Coahuila”“The ABC’s of Setting up your Business in Coahuila” ..

The objective of this guide is to inform any parties interested on the steps requiredThe objective of this guide is to inform any parties interested on the steps required

for anyone who wishes to establish a business in Coahuila, from its constitution tofor anyone who wishes to establish a business in Coahuila, from its constitution to

its operation. The idea is to help not only large industry, but also small andits operation. The idea is to help not only large industry, but also small and

medium size industries that may not have departments set up for handlingmedium size industries that may not have departments set up for handling

requirements needed. requirements needed.

We must mention that the information in this manual may change. WeWe must mention that the information in this manual may change. We

recommend that you consult with competent authorities in the course of setting uprecommend that you consult with competent authorities in the course of setting up

your business, or call our office. We will be happy to help. your business, or call our office. We will be happy to help.

We hope that this manual will be useful and we assure you that setting upWe hope that this manual will be useful and we assure you that setting up

business in Coahuila is business in Coahuila is a Profitable Investment.a Profitable Investment.

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CHAPTER ICHAPTER ICONSTITUTIONCONSTITUTION

The steps to constitute and set up a business in accordance with legal dispositions in Mexico can be variable. The following is a typical case 1.1. Ministry of Foreign Affairs (Secretaria de Relaciones Exteriores/Ministry of Foreign Affairs (Secretaria de Relaciones Exteriores/ SRE)SRE) (Federal)(Federal) 1.1 Application for a permit for the formation of a business corporation

This step involves obtaining authorization to form a business corporation. You must present 5 possible names for the business corporation of which one will be approved.

The permit application must be submitted, and typewritten to the SRE. You must submit the original and 2 copies with original signatures on all 3. This application can be obtained in the Delegation of the Ministry of Foreign Affairs. The simplified procedure allows you to avoid presenting the form by giving the businesss corporation name, complete address, and the municipality name.

Cost: $ 636.00 (pesos) Time: 8 - 10 weekdaysForm(s): Application for a permit to form a business corporation

(SA-1) (Annex 1)

1.2 Notifying the Ministry of Foreign Affairs

This step is done by a notary public or a broker and consists in notifying the SRE that the permit obtained has been used. The following must be presented:

1. Original and 2 copies of form SA-5 signed by the public notary, and 2. Two copies of the permit.

Cost: $ 301.00 (pesos) Time: 1 weekdayForm(s): Notification (Annex 2)

Federal Fee (Annex 3)

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2.2. Notary PublicNotary Public (Private)(Private)

2.1 Articles of incorporation agreement of the corporation in the presence of a notary public.

A notary public is a private lawyer who has public trust, authorized to authenticate and execute in the name of the law, instruments that are juridical acts and deeds. The notary acts as consultant to the parties and issues testimony, copies or certificates, as established by law.

The articles are drawn per instructions of the parties.

The contract or incorporation agreement for business corporations include the following information:

1. Name, nationality, address, occupation, date and place of birth, federal tax registry number, with photo of each partner.

2. Name of the company.3. Type of business of the corporation. 4. Business address.5. Amount of authorized stock.6. Contributions of each partner in cash 7. Duration of the partnership.8. Administration of the company and the authority of the administrators. 9. Profit sharing mechanisms. 10.Reasons for dissolving the corporation.

The agreement, in addition to this information, may, when deemed adequate, include a non-resident alien and foreign legal entity clause, through which foreigners are accepted in the company or a non-resident alien and foreign legal entity exclusion clause, which would declare that under no circumstances would foreigners be accepted in the company nor have access to it. The minimum number of partners needed to establish a business corporation is 2.

Cost: From $ 5000.00 to $8500.00 (pesos)Time: From 2 to 3 weekdays

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3. Public Land and Business Registry (Registro Publico del3. Public Land and Business Registry (Registro Publico del Estado)Estado) (State)(State)

3.1 Registration of a business corporation

After going through the previous steps, the broker or notary must present procedures before the RPE. Once the business corporation is registered an original copy is handed to each stockholder.

Cost: Included in Notary Public’s fee Time: 1 weekday

4. Secretariat of Planning and Development (Secretaria de 4. Secretariat of Planning and Development (Secretaria de Planeacion y Desarrollo)Planeacion y Desarrollo) (State)(State)

4.1 Constitution of microindustrial limited liability companies

Microindustrial companies are those economic entities that, through the organization of work and material and incorporated goods used, are involved in the transformation of goods, commerce and services. They have up to 15 employees, a minimum of 2 partners and whose annual sales do not exceed the amounts published in the Official Publication of the Federation.

In the case of national microindustries involved in the transformation of goods, the steps mentioned in numbers 1, 2 and 3 of Chapter I can be omitted. They should go directly to the Office of this Secretariat to receive support for the incorporation process.

In the case of individuals involved in business activities, they shall comply with obligations established in Chapters II, III, and IV of this manual for each specific case.

Cost: None Time: 5 weekdaysForm(s): Application form for the documentation of micro, small

and mid-sized industry or handcraft activities. (Annex 4) Requirements for industrial documentation and

constitution of microindustrial limited liability companies and handcraft activities. (Annex 5)

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CHAPTER IICHAPTER IIBUILDINGBUILDING

Individuals or companies that participate in building, rebuilding, modifying or renting of industrial buildings, on their own or through third parties, for the purpose of installing their industry, shall comply with the steps established in this chapter.

1. Secretariat of Laying Out Land for Building (Secretaria de1. Secretariat of Laying Out Land for Building (Secretaria de Urbanismo y Obras Publicas)Urbanismo y Obras Publicas) (State)(State) 1.1 State registration of construction directors and work force crew

Procedure by which individuals responsible for all types of buildings related to urban development in the State are registered. This allows for a statewide census that permits follow-up and up-to-date information on each individual registered.

Cost: NoneTime: 5 weekdaysForm(s): Requirements for obtaining the registration of the

director who is in charge of building. (Annex 6) Application for registration (Annex 7)

1.2 Building permit

This document authorizes the building of companies or industrial buildings of more than 1000 m2

Cost: $ 0.32 m2 (pesos) For construction of industries over 5,000 m2

$ 0.65 m2 (pesos) For construction of buildings over 1,000 m2

Time: 7 weekdaysForm(s): Requirements for obtaining a building permit (Annex 8)

Multiple Application (Annex 9)

1.3 Change of land use, residential and traffic density

The owner is allowed to change the original destination of land in accordance with the Directive Plan of Urban Development of the corresponding municipality.

Cost: NoneTime: 5 weekdaysForm(s): Requirements for obtaining a change in land use,

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residential or traffic density. (Annex 10)

2. Secretariat of Planning and Development (Secretaria de2. Secretariat of Planning and Development (Secretaria de Planeacion y Desarrollo)Planeacion y Desarrollo) (State)(State) 2.1 Ecological Institute of Coahuila (Instituto Coahuilense de Ecologia)

2.1.1 Preventive Report

All individual or company bound under articles 38 fraction I to IX and 40 of the Law of Ecological Balance and Environmental Protection of the State of Coahuila, whose public or private activities that are not ecological balancing agents nor considered to pass limits or conditions set forth in official Mexican standards and regulations issued by the State for environmental protection, require a preventive report that must be submitted before beginning the building or activity in question and shall be subject to authorization by the State Executive through the Ecological Institute of Coahuila.

Cost: $ 1,188.00 (pesos)Time: 10 weekdaysForm(s): Instruction booklet for elaboration of the preventive

report as referred in articles 38 and 39, the last paragraph of the Law of Ecological Balance and Environmental Protection of the State of Coahuila. (Annex 11)

2.1.2 Environmental Impact Manifest

All individual or company that plans to be involved in building or activity that impacts public or private interests in the state, that can cause ecological imbalance or pass limits and conditions set forth in the official Mexican standards and regulations issued by the state for protection of the environment, must present an environmental impact manifest before beginning building or the activity in question and shall be subject to previous authorization by the State Executive through the Ecological Institute of Coahuila.

Cost: $2,376.00 (pesos)Time: 10 weekdaysForm(s): Instructions for the development and presentation of an

environmental impact manifest following the general format referred to in articles 38 and 39 last paragraph of the Law of Ecological Balance and Environmental Protection of Coahuila. (Annex 12)

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2.1.3 Operational License

All those responsible for emissions that come from fixed sources in state jurisdiction, that emit or can emit odors, gases, solid or liquid particles into the atmosphere, require an operational license issued by the Ecological Institute of Coahuila.

Cost: NoneTime: 10 weekdaysForm(s): Instructions for operational licensing (Annex 13)

2.2 State Water and Drainage Commission (Comision Estatal de Aguas y Saneamiento)

2.2.1 Letter of FeasibilityLetter that indicates the possibilities of drinking water and sanitary drainage services.

Cost: NoneTime: 8 weekdaysForm(s): Policy manual for obtaining letter of feasibility of

drinking water and drainage. (Annex 14)

2.2.2 Letter of technical file approval

Document that authorizes the technical file and blueprints for the drinking water and sanitary drainage installation after compliance with technical specifications and norms set for this type of building.

Cost: NoneTime: 8 weekdaysForm(s): Policy manual for obtaining letter of feasibility of

drinking water and drainage. (Annex 14)

3. Office of Urban Development ( Direccion de Desarrollo Urbano3. Office of Urban Development ( Direccion de Desarrollo Urbano Municipal)Municipal) (Municipal)(Municipal)(1)(1)

3.1 Registration of builder

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Individuals responsible for building related to urban development in the state are registered. There is a state census for this purpose that allows follow-up and update of information referring to the persons registered.

Cost: $ 1,029.00 (pesos)Time: 3 weekdaysForm(s): Application of registration of builder (Annex 15)

3.2 Building Permit

Required for buildings less than 1000 m2. This is the document that authorizes the division of a tract of land into blocks and lots, requiring the laying out of buildings and streets, as well as the execution of urbanization and the construction of urban services.

Cost: $ 21.60 pesos per m2

Time: 5 weekdaysForm(s): License application (Annex 16)

3.3 Certificate of location and official number

This duty of services that the municipality renders for storage of front lot fronts on public streets and the assigning of an official number corresponding to the same.

Cost: I.- For official location number

a) Commercial and industrial $ 115.00II.- For issuance of an official number

a) Very low residential density and low commercial and industrial density. $ 115.00

Time: 8 weekdaysForm(s): Application for license (Annex 15)

3.4 Certificate of land use

This document indicates the use of a lot in accordance with what is established by the directive plan of urban development of the corresponding municipality, with the objective of providing legal security for the owner and to keep and improve the natural and cultural patrimony.

Cost: Industries, commerce, offices and subdivisions larger than 200 m2 $ 2,286.90 (pesos) Buildings less than 200 m2 $ 283.90 (pesos)Time: 5 weekdaysForm(s): Requirements for application of dictation of land use

(Annex 16)

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Application for license (Annex 17)

3.5 Change of land use, residential and traffic density

Procedure where the landowner is allowed to change the original use established for the land in question, in accordance with the directive plan for urban development of the corresponding municipality.

Cost: NoneTime: 7 weekdays

3.6 Permit extension and conclusion of construction

Cost: Construction of first phase 50% of the original cost of the license Finishing 25% of the original cost of the license

Time: 8 weekdaysForm(s): Application for licensing (Annex 17)

3.7 Industrial buildings and future additions

Cost: $ 12.00, 7.00 or 6.00 m2 (pesos) according to category Time: 15 weekdaysForm(s): Application for license (Annex 17)

4. Aguas de Saltillo, S.A. de C.V.4. Aguas de Saltillo, S.A. de C.V.(2)(2) (Saltillo Water Company) (Saltillo Water Company) (Joint(Joint enterprise with municipal and private participation) enterprise with municipal and private participation)

4.1 Availability of drinking water and sanitary drainage services

Procedure where the municipal authority in charge of administering drinking water services, informs the applicant of the availability of supplying water to the lot on where the company shall be installed.

Cost: NoneTime: 11 weekdaysForm(s): Requirements for irregular and newly created

subdivisions (3) (Annex 18)

4.2 Application for contracting services

Cost: Varies according to type of user and of service required. Time: 5 weekdaysForm(s): Application for contracting services (Annex 19)

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Service Contract (Annex 20)

4.3 Registration and permit for discharge of residual water into municipal drainage system.

Cost: VariableTime: 10 weekdays for service and commerce

20 weekdays for industry

Form(s): Application for registry/permit for discharge of residual waters (Annex 21)

Application for extension and/or verification of discharge of residual waters (Annex 22)

(1) The names of agencies and costs contained in Section 3 of this chapter are for the city of Saltillo, Coahuila. To find the information corresponding to the rest of the municipalities in the State, contact each one individually. Their data is found in the Directory that is contained in this document from page 87 – 92. (2) The company Aguas de Saltillo, S.A. de C.V. operates only in the city of Saltillo, Coahuila. To verify costs and requirements for other municipalities, contact them directly through their departments of water and sanitation. See Directory, pages 65 – 70.

(3) This form applies only to irregular or newly created subdivisions. In the case of industries or commerce, the only thing required is a letter to the General Director of Aguas de Saltillo, S.A. de C.V.

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CHAPTER IIICHAPTER IIIOPERATION OPERATION

When steps for authorization of building a company have been completed, the responsibilities have not ended, since legal obligations are created derived from the operation of a company.

1. Ministry of Federal Tax Revenue (Secretaria de Hacienda y1. Ministry of Federal Tax Revenue (Secretaria de Hacienda y Credito Publico)Credito Publico) (Federal(Federal)

1.1 Tax Administration Service (SAT)

The new company must be registered in the Federal Taxpayers Registry of the SAT, which is a governmental organism that is obligated to the collection of taxes, property taxes, rights, proceedures and federal benefits.

Companies must present: 1. Registration form in duplicate, and 2. The incorporation agreement with a notarized copy.

Individuals shall present: 1. Registry form in duplicate, 2. Birth certificate or certified copy, 3. Voter’s registration card, or a notarized copy of military service certificate or

passport. It is important to mention that to pick up a Federal Taxpayers Identification Number (RFC) it is necessary to present a proof of address.

Cost: NoneTime: 30 minutesForm(s): R-1 (Annex 23)

1.2 Other obligations derived from the Tax Administration Service

1.2.1 Income tax for corporations

The Income Tax Law (ISR), in article 86, establishes the following obligations:

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1. Keep accounting records and the corresponding receipts for the entries, as well as receipts of payment of taxes for 5 years, from the date the declarations were filed, or should have been filed.

2. Issue certifications that register the amount of payments made that constitute income from a source located in Mexico or the payments made in establishments outside of Mexico to credit institutions within the country and where necessary the tax withheld from the person residing outside of Mexico.

3. File, at the latest on the 15th of February of each year, with the fiscal authorities, the information corresponding to the persons withholdings that have been effected in the previous calendar year.

4. Keep specific record of the investments in fixed (tangible) assets, when an immediate deduction is preferred.

5. Formulate a declaration of financial standing and an inventory of that in existence to the date of the end of the fiscal period.

6. File a declaration in which the results of the fiscal period are determined, or the taxable profit and the amount of tax due to authorized offices, within the 3 months following the date on which the exercise ends. In this declaration the fiscal profit must also be determined and the amount corresponding to profit sharing involving the employees of the company.

7. File, at the latest on the 15th of February of each year, the following information: The unpayed oustanding balance as of the 31st of December of the preceding year, of loans that have been given to or guaranteed by residents outside of Mexico. The type of financing, the name of the beneficiary of the interests paid, type of currency, interest rate applicable, and the dates of demand on the principle and the appurtenances, of each of the finance operations referred to in the previous paragraph.

8. File in the month of February of each year, a declaration in which information is given on the operations of the previous calendar year, with the 50 main suppliers and the clients that performed operations greater than $50,000 pesos. Taxpayers will have 30 weekdays to file said information.

9. File, a the latest on the 15th of February of each year, the following information: a) List of persons from whom income tax was withheld during the previous calendar year, as well as foreigners who have received payments in accordance with the law. b) List of the persons that have been given donations in the immediately previous calendar year

10. File declarations electronically using the e-mail address set up by the Tax Administration Service.

11.Keep a record of operations that involve titles of value issued in series.

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12.Taxpayers involved in business activities with income during the immediately previous exercise in excess of $13,000,000.00 (pesos), as well as those whose income derived from professional services exceeding $3,000,000.00 during the period, shall get and conserve the corresponding documentation, when they are taxpayers who participate in operations with related parties who reside abroad.

13.File, in conjunction with the declaration corresponding to the exercise, information dealing with operations involving related parties that reside abroad, that have taken place during the immediately previous calendar year.

14.When companies are involved that have made payments of dividends or profit sharing to individuals or other companies: a) Payment shall be made in non-negotiable nominative check from the

taxpayer’s account b) Supply the people who receive payment with a proof of payment that clearly

shows the amount c) File, at the latest on the 15th of February of each year, information pertaining

to the name, address, and Federal Taxpayers Registry No. of each of the people who have received payment, as well as the amount paid in the immediately previous calendar year.

15.When companies that participate in operations with related parties, the same shall determine their cumulative income and authorized deductions.

16.File, at the latest on the 15th of February of each year, a declaration that presents information pertaining to the operations of the previous calendar year, through trusteeships through which they participate in their business enterprises.

17.Keep a specific record of investments for which immediate deductions were made, noting the information pertaining to the documentation that refers to said investments and describing the type of goods involved, the percent that corresponded to the deduction, the exercise in which it was applied and the date on which the goods are eliminated from the assets of the taxpayer.

The taxpayer shall keep a record of the goods for which an immediate deduction was taken, referred to in this fraction, during the time of possession of said goods and for 10 years following the elimination of the same from possession.

1.2.2 Income tax for individuals involved in professional and business activities.

In article 120 of the mentioned law, the situations that apply to this regimennn are set forth.

Individuals that receive payment derived from business activities or the lending of professional services are obligated to pay taxes.

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To this effects is considered: I. Income for business activities, originating in commercial, industrial, agricultural, cattle-raising, fishing or forestry activities. II. Income for the lending of a professional service, payment for which is derived from independent personal service.

It is assumed that the income is received in its totality by individuals involved in business activities or that lend professional services.

It is important to mention that taxpayers shall make provisional payments monthly on account for taxes in the exercise, at latest the 17 th of the month immediately to the one that corresponds to the payment, by means of a declaration that will be presented at the authorized offices.

When taxpayers are involved in professional services lent to companies, the companies shall withhold, as a provisional payment, an amount equal to 10% of the total of payments made to them, with no deductions. They shall issue a certificate of withholding to the taxpayer. This amount is then applied to the tax to be paid.

Additional obligations that shall be met by individuals in this regimennn: I. Apply for registration in the Federal Taxpayer Registry. II. Keep books as per the fiscal code of the federation. III. Issue and conserve receipts that show income received. The receipts shall be printed with the legend: “Fiscal effects for payment.” (“Efectos fiscales al pago”)IV. Maintain accounting and receipts of the entrances as well as any receipts needed to prove compliance with fiscal obligations. V. Taxpayers that participate in business activities shall elaborate a statement of financial position and an inventory of assets to the 31st of December of each year. VI. In the annual declaration the fiscal profits shall be determined and the amount that corresponds to profit sharing of the company employees. VII. Present and maintain at the fiscal authorities’ disposition all information required. VIII. Issue receipts that set forth the amount of payments made that constitute income from any source of wealth found within Mexico or payments made to establishments abroad that are credit institutions of the country and, in cases applicable, the taxes withheld from the individual residing abroad or the credit institutions mentioned. IX. Maintain a specific registry of investments for which immediate deductions were made.

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1.2.3 Income tax for individuals involved in business activities under the intermediate system regimen

The taxpayers who are individuals and who are involved exclusively in business activities, whose income obtained in the immediately previous exercise not exceeds $ 4,000,000.00 (pesos), shall apply the dispositions established for individuals involved in business and professional activities. I. Maintain only one book with income and expenses and the record of investments and deductions. II. They can register partial payments on the back of the receipt, if the counterlent service is paid in partialities. III. The obligations established in fractions V, VI y XI of article 133 of the Income Tax Law (ISR) shall not apply, but cash registers with fiscal verification or electronic systems with fiscal control of operations effected with the general public.

1.2.4 Income tax for the system of minor taxpayers

Individuals involved in business activities, that only transfer goods or lend services to the general public, when the income from the business activity and interest obtained in the previous calendar year are not in excess of $ 1,500,000.00. (pesos)Those whose income for commissions, mediations, brokerage, consignment, distribution or public shows, or transfer of goods from abroad shall not use this system of tax paying

Minor taxpayers shall have the following obligations: I. Apply for registration in the Federal Taxpayers’ Registry. II. File the corresponding advisory, with fiscal authorities, at the latest on the 31st of March of the exercise in which taxpaying begun or in the first month following the start of operations. Also, when taxpaying is ceased an advisory shall be filed to the corresponding fiscal authorities, within the month following the fact. Taxpayers shall continue keeping accounting records. III. Maintain receipts that have fiscal requirements for the purchase of new goods that become part of the fixed assets for use in the business when the cost of the same is greater than $ 2,000.00 (pesos)IV. Register daily income. V. Give clients copies of sales tickets and keep originals along with the total amount of the operation in number and written form. VI. Present, in the month of July of the following exercise, the semester declarations in which taxes are determined and paid. VII. When dealing with expenditures for salaries, the taxpayers shall withhold the total amount of the income tax for each employee. VIII. Activities are not to be effected through trusteeships.

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1.2.5 Added Value Tax (IVA)

Individuals and companies that sell merchandise, lend independent services, import goods or services or that grant temporary use or benefit of goods, are subject to the payment of Value Added Tax.

The taxpayers that fall into any of the following categories are obligated to withhold the value added tax: I. Credit institutions that acquire goods through the giving in payment or judicial or fiduciary adjucation II. Companies that: a) Receive personal independent services, or use or benefit from temporary goods, lent or granted by individuals. b) Acquire waste materials to be used as input for their industrial activity or for commercialization. c) Receive land transport services for goods, lent by companies or individuals. d) Receive services lent by commission agents, when these agents are individuals. III. Individuals or companies that acquire tangible goods, or use or benefit from them temporarily, which they grant or transfer to residents abroad without permanent establishments.

The obligations of taxpayers of the added value tax are: I. Maintain accounting and separate acts or activities from operations for which the tax must be paid. II. In the case of commission agents, the accounting and records of operations that are done on their own and those done in the name of the entity represented. III. Issue receipts which shall contain, additional to the requirements established in the fiscal code of the federation, the value added tax that is transferred expressly and separately to the entity acquiring the goods, or using or benefiting temporarily from them, or who receives services. They shall be given to the person effecting or who should effect the counterlending, within 15 days of the operation. When dealing with acts or activities that involve the general public, the tax shall be included in the price of the goods and services offered, as well as in the documentation issued. IV. File in authorized offices, the declarations demanded by law. If there are more than one establishment, only one declaration of provisional payment or of the exercise shall be filed, as the case demands. V. Issue certificates of taxes withheld and file them with the authorized offices in the month of February of the following exercise, declaring that they give information pertaining to the withholding of taxes. VI. Individuals that withhold regularly shall notify before fiscal authorities within 30 days of the first withholding.

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1.2.6 Asset taxes (IMPAC)

Individuals and companies that reside in Mexico and are involved in business activities, are obligated to pay asset taxes for the assets that they have no matter what the location of assets are. Article 9 of the law states that the taxpayers may credit against this tax a quantity equivalent to the income tax that corresponded to the same exercise and if applicable to the difference resulting in the 3 immediately previous exercises in accordance with the following procedure and up to the amount not accredited previously. This difference shall be the result of decreasing ISR caused and IMPAC caused only when the latter is the lesser and when they are both from the same exercise. Income tax caused in each of the 3 exercises mentioned shall be reduced by the quantities that have caused the return of asset taxes. Taxpayers may accredit against provisional payments of asset tax.

The tax resulting after the aforementioned credits shall be the tax paid in accordance with the law.

1.2.7 Special tax on production and services. (IEPS)

The IEPS tax must be paid by individuals and companies that sell or import alcoholic beverages, tobacco, cigarettes, cigars; as well as by persons who lend commissioned, mediation, agency, representation, brokerage, consignment, and distribution services, related to the sale of the mentioned goods.

The following obligations also exist:

1. Maintain accounting and separate the rates of the operations related to this law.

2. Issue receipts, which specify, expressly and separately, the transfer of IEPS, when the acquirer is at the same time the payer of this tax for the good or service that is involved or solicited.

3. File declarations and reports in the terms set forth in the fiscal code of the federation.

4. Producers and importers of cigarettes shall register before fiscal authorities, during the first month of each year, the list of sale prices of each of the products transferred, classified by brand and presentation, indicating the wholesale price along with the retail price and price for the public.

5. Place labels or seals on containers of alcohol and alcoholic beverages. 6. Provide fiscal authorities with, in the month of March of each year, the

information corresponding to the goods produced, transferred, or imported in the immediately previous year, with respect to the consumption per state and the corresponding tax, as well as services provided for establishment in each state.

7. Effectuate, as per the situations shown in the law, the separation within the accounting and records of operations that take place on their own part or in the name of third parties.

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8. Manufacturers, producers, packagers and importers that are obligated to pay the IEPS shall provide the Ministry of Federal Tax Revenue, each trimester, in the months of April, July, October and January, of the corresponding year, the information pertaining to their 50 main clients and suppliers from the previous trimester.

9. The producers and importers of processed tobaccos shall jointly report, with their monthly declaration, the price of transfer of each product, as well as the value and volume of the same. This information shall be provided for each brand produced or imported by the taxpayer.

10. The manufacturers, producers, or packagers of alcoholic beverages, beer and processed tobaccos, natural water and carbonated mineral water, sodas, hydrating or rehydrating beverages, syrups, concentrates, and powders shall maintain a physical record of the volume manufactured, produced or packaged in the months of April, July, October and January of the corresponding year.

11.The manufacturers, producers, and packagers of alcohol and spirits, shall report during the month of January of each year, the characteristics of the equipment that will be used for the production, distilling or packaging of the products as well as the date began.

12.Manufacturers, producers and packagers and importers in situations set forth in the law shall provide each trimester the price of transfer of each product, value and volume involved in the immediately previous trimester.

13.Manufacturers, producers, packagers, and importers of alcohol, spirits, and alcoholic beverages shall be registered as taxpayers of alcoholic beverages in the federal taxpayers’ registry. They must also comply with this obligation in order to apply for seals and labels.

14.The producers and packagers in the situations set forth in the law are obligated to maintain volumetric control of production and file with SHCP each trimester, in the months of April, July, October and January the number of liters produced in the immediately previous trimester.

15.Provide information required from IEPS, and services in income tax declarations.

16.Taxpayers that transfer alcoholic beverages to the general public for consumption in the establishment in which they are transferred, shall destroy containers immediately after they have been emptied.

17.Taxpayers that lend telecommunication or related services shall present each trimester in the months of April, July, and October of the corresponding year and January of the following year, for the previous trimester, the information and documentation established through the general rules established by the Tax Administration Service.

New taxpayers to which the IEPS shall be applied are: Mineral or carbonated water Soft drinks, hydrating and rehydrating beverages Concentrates, essence powders or extracts and syrups that diluted make soft

drinks, hydrating or rehydrating beverages.

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Syrups or concentrates for the preparation of soft drinks that are sold in open containers used in automatic, electrical or mechanical apparatuses.

The new products and services that shall pay IEPS are, among others, the following:

Shall pay at a rate of 10% Cellular mobile, wireless permanent or mobile telephones. Except cellular

phones with prepaid service up to $ 200.00 (pesos) Mobile radio locaters of people or goods Cable or satelite TV service

Shall pay at a rate of 20% Carbonated water, soft drinks that contain fructose, among others.

Cigarettes with filters shall be taxed at a rate of 105%Cigarettes without filters at a rate of 60%

In the case of a Company closing down, an R-1 form shall be filed in this dependency, duly filled out, and shall serve to cancel all tax obligations generated during operation.

Note: Tax payments must be consulted in the diverse decrees handed down by the Executive Power because of reforms put into effect in the fiscal miscellany of 2002.

2. Mexican Institute of Social Security (Instituto Mexicano del2. Mexican Institute of Social Security (Instituto Mexicano del Seguro Social)Seguro Social) (Federal)(Federal) 2.1 Registry

This procedure consists of 2 steps, since the business owner must register as an employer and then register his employees.

In the first step, the employer must register using the form titled “Notification of Employer Registry” (AFIL-01) within 5 weekdays of the beginning of operations or of the work relationship. The following documents must be presented:

a) Company: a copy of the incorporation agreement, or b) Individual: a copy of the opening or registry with SHCP

In the second step, in order for the employer to register employees, the form titled “Notification of Employee Registration” (AFIL-02) must be filled out and he must present the documentation that accredits him as an employer in the area of affiliation and its expiry date. This step must be done within 5 days of the employee beginning to work in the company.

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Cost: NoneTime: ImmediateForm(s): Notification of Employer Registry AFIL-01 (Annex 24)

Notification of Employee Registry AFIL-02 (Annex 25)

Note: Once the procedure is complete, after 15 days, the employees may use the IMSS medical services.

2.2 Payment of worker-employer fees through the Unique System of Self-determination (SUA)

The SUA is meant to support companies in the simplest and most agile way in determinating and informing the IMSS of its worker-employer fees paid as well as those paid to the Retirement Savings Fund (AFORE), and the contributions and redemptions of credits in INFONAVIT.

Cost: NoneTime: Immediate

2.3 Other obligations

Social security has the intention of guaranteeing health care, medical assistance, and protection of welfare along with the social services necessary for individual and collective welfare, as well as the granting of pensions with previous compliance with legal requirements, guaranteed by the State.

In order to fulfill this objective, the Social Security Law mentions that employees are obligated to:

1. Register and record employees in IMSS, notify registries and eliminations, notify salary modification, and any other data, within 5 days of such taking place.

2. Maintain a payroll record in which are invariably registered the number of days worked and the salaries perceived by the employees, and to conserve these records during the 5 years immediately following their date.

3. Set up employee-employer fees and notify IMSS of the quantities. 4. Provide IMSS with all elements necessary to determine existence of, nature of

and quantity of the obligations that exist toward IMSS. 5. Permit inspections and on site visits practiced by IMSS. 6. Deposit the percentage of salaries destined to retirement funds and

suspension due to old age for each employee in accounts that are set up for this purpose in authorized banks.

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Fees are described in the following table:

Social Security Fees

Concepts % of each worker’s base salary

a) Retirement 2.0%b) Suspention due to old age.

3.15% (employer)1.125% (employee)

Source: Social Security Law (Article 168)

7. Turn in each bimester a report of contributions made in favor of each worker, to unions, to any organization that represents workers, or if there is no representative organization, individually to each employee.

8. Pay the premium for financing day care and social benefits, which consists of 1% of the quoted base salary of each worker.

9. Issue and deliver to part-time workers the certification of days subscribed. 10.Companies with more than 300 employees in the last year, shall turn in a

signed copy of the report of fiscal situation, with annexes that correspond to the employer-employee fees.

11.As well, companies shall be registered in the work hazard insurance program. (Annex 26)

In the case of a shut down of operations, a freely written notification must be turned in, in which the reasons must be explained. It shall be accompanied by the cessation from the Ministry of Finance and Public Credit. (Forma R-1). (Annex 23)

3. Retirement Savings System (Sistema de Ahorro para el Retiro)3. Retirement Savings System (Sistema de Ahorro para el Retiro) (Federal)(Federal)

The objective is to make sure that workers’, employers’ and State contributions are handled through individual accounts that belong directly to the workers, in order to accumulate balances which in turn shall be applied to social welfare or the obtaining of pensions or as a complement of the same pensions.

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Finance entities are those exclusively, habitually and professionally dedicated to managing the individual accounts and handling the resources to the sub-accounts which make them up in terms of the laws of social security, and administrating investment societies.

The administrators shall put into effect all necessary gestation in order to obtain adequate earnings and security in the investments of the investment societies that they handle. In compliance with their functions, they shall attend exclusively to the interest of the workers and shall ensure that all operations handled in the investment of the resources of the workers be put into effect for this purpose.

Workers have a right to open an individual account in conformity with the laws of social security, with the administrator that they choose. In order to open individual accounts, a Social Security number shall be assigned to those affiliated to the social security institutes.

4. 4. Institute for the National Workers’ Housing Fund (Instituto delInstitute for the National Workers’ Housing Fund (Instituto del Fondo Nacional de la Vivienda para los Trabajadores/ INFONAVIT)Fondo Nacional de la Vivienda para los Trabajadores/ INFONAVIT) (Federal)(Federal)

Employers shall apply for registry in the offices of the Institute, or before the entities authorized to this effect, within 5 weekdays of the onset of the first labor relationship, using the employers’ registration form.

As derived from the process of registration, the employer shall be assigned an employer identification number, which shall be assigned by the Mexican Institute of Social Security at the moment in which the employees comply with the obligation to register determined by the Social Security Law and in conformity with the procedure mentioned in the Law and its established regulatory dispositions.

The employer shall use, without exception, the employer registry number mentioned in the previous paragraph to make the corresponding payments of contributions and notifications of withholdings, as well as to effectuate any procedure or as proof of obligations to the Institute.

The term set forth for the filing of address change or change in naming or firm name, increase or decrease in fiscal obligations, suspension or renewal of activities, shut down, fusion, excision, transferral, and declaration of bankruptcy and suspension of payments, as well as any other circumstance that affects the registry in the Institute shall be 5 weekdays, term that counts down from the date of the corresponding event. The form to be used is the same used for employer registry and on it the situation of the workers affiliation shall be set forth.

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The fine that the employer shall pay for infractions originating from the total or partial omission in the payment of contributions or the notification of withholdings shall be decided by the Institute.

4.1 Responsibilities

The business owner, as an employer, has the following obligations before INFONAVIT:

1. Register the business and the employees in INFONAVIT, and notify of added and eliminated employees, the modification of employees’ salaries and other information as needed by INFONAVIT (this procedure is done automatically when registering in IMSS).

2. Determine the amount of the contributions at 5% of the employees’ salaries and make the contributions to the National Workers’ Housing Fund in banks authorized by CONSAR, for each individual worker.

3. When the worker has applied for a loan from the National Workers’ Housing Fund in order to build a home, the employer is obligated to discount from the salaries of workers the amount designated as payments on said loan.

In the case of company shut down, the event shall be notified immediately via free written notification, for the purpose of cancelling these obligations. If this requirement is not met, fines will be levelled as established by the Regulations of the National Institute for Workers’ Housing Fund.

5. Ministry of Labor and Social Welfare (Secretaria del Trabajo y5. Ministry of Labor and Social Welfare (Secretaria del Trabajo y Prevision Social/ STPS)Prevision Social/ STPS) (Federal)(Federal)

5.1 Responsibilities

The law establishes that work is a social right and duty, so respect is demanded for the liberty and dignity of those who work and shall be put into effect under conditions that ensure life, health, and a decorous economic level for the worker and his or her family.

This means that among the most important employer obligations, the following have been listed:

1. Pay workers salaries and indemnities established. 2. Provide workers with supplies, instruments and materials needed for the work

to be done. 3. Provide training and skills for workers. 4. Comply with principles of health and safety in offices, workshops and other

places where work is to take place, in order to avoid work hazards, accidents, diseases and harm to workers.

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5. Visibly place and make known to workers the safety and health rules and instructions.

6. Make deductions requested by unions for ordinary union dues.

7. Allow inspection and surveillance by labor authorities in the establishment in order to guarantee compliance with labor standards. Provide authorities with information needed to this effect.

8. Contribute to the promotion of cultural and sport activities among workers and provide equipment and supplies that are indispensable for these activities.

9. Provide pregnant women with protection established by regulations. 10. Participate in the integration and functioning of commissions that shall be

formed in each work center and that are described below.

5.2 Safety and higiene in the workplace

In accordance with the administrative simplification taken on by the Ministry of Labor and Social Welfare in 1997, business owners must cover the following aspects:

5.2.1. Safety and higiene commissions

In accordance with that established in NOM-019-STPS-1993, registry in the Safety and Hygiene Commissions is not a requirement, nevertheless, it is necessary to form the commission per respective Incorporation Agreement, and for its functioning to be watched, providing those that make it up with necessary training for the functions assigned as well as the faculties required for the same. It is also necessary to make out Verification Agreements that shall be applied monthly, bi-monthly or tri-monthly, taking into account the recommendations generated for the purpose of avoiding possible word hazards. As well, the Commission shall make up an Annual Work Program in order to plan activities that shall take place throughout the year. Neither the yearly program nor the verification agreements need to be presented to labor authorities, even though they must be made out, kept, and presented when required.

5.2.2. Containers exposed to pressure that generate steam

NOM-122-STPS-1993 sets forth the need to process, before Labor Authorities, the Permits for Use of Containers Exposed to Pressure that Generate Steam, which are given when corresponding hydrostatic tests have been done, or in their defect, alternative tests, by the company’s request, after the presentation of requirements, which ascertain the safety of the operation of this equipment.

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5.2.3. Diagnosis and program for Safety and Hygiene

Article 130 of the Federal Regulations for Safety and Hygiene and the Environment in the Workplace establishes that companies of 100 or more workers must have a diagnosis that allows the detection of opportunity areas that are present in the matter of safety and hygiene, along with a program that establishes the corrective measures needed. The compliance with this article gives companies the possibility to participate in the Self-proposing Safety and Hygiene Program, through which labor authorities give technical assistance needed to comply with current standards, and for which a certificate shall be extended that eliminates the practice of inspections in Safety and Hygiene for a period of 3 years. In the case of companies with less than 100 workers, there is a list of general and specific preventive measures in the area of safety and hygiene in the workplace that are specific to the activities and industrial processes characteristic of the specific company.

5.2.4. Studies

In order to guarantee a work atmosphere free of accidents and illnesses, it is necessary to have special studies done that conform to the current standards, such as noise, lighting, and particle studies, etc.

5.2.5. Federal regulation of safety and higiene and work environment and official Mexican standards

In general, these legal ordinances establish a series of recommendations on aspects to consider related to steam generators and pressurized containers, protection and safety devices for machinery, equipment and accessory safety, atmospheric conditions in the workplace, fire fighting systems, personal protection equipment, electrical installations and static electricity, signs, safety advisories, color coding, material handling, transport and storage, the physical plant, order, cleanliness and services, organisms and general conditions in the workplace.

5.3 Registration of training and instruction programs

Company owners must file with the Ministry of Labor and Social Welfare, for approval, the training and instruction plans and programs that have been decided on in conjunction with the workers. All this shall be done via the form DC-2, within 15 days after the signing, revision or prorogation of the collective work contract. For companies that do not have a collective work contract, in the first 60 days of the odd number years.

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It is important to mention that the programs shall have a 4-year period of validity and shall include all positions and levels existing in the company. As well a Certificate of Work Abilities shall be issued (form DC-3) for each course that each worker has attended and a list of the certificates issued during the year shall be reported to the Ministry of Labor and Social Welfare during the month of January (form DC-4).

Form(s): Notification of the constitution of the mixed commission for training and instruction DC-1 (Annex 27)

Presentation of plan and program for training and instruction DC-2 (Annex 28)

Application and registry of the general system for training and instruction DC-2B (Annex 29)

Certification of work abilities DC-3 (Annex 30) List of certification of work abilities DC-4 (Annex 31)

In the case of operations being ceased, the notification shall be made in writing, annexing the cancellation in the Ministry of Federal Tax Revenue (form R-1), as well as the last certificate of abilities.

5.4 Inspection

Work inspection has the following functions:

1. Ensure compliance with work standards, especially those that establish rights and obligations of workers and employers, regulate work for women and minors, as well as determine preventive measures for work hazards, safety and hygiene;

2. Facilitate technical information and aid workers and employers in the easiest way of complying with work standards;

3. Advise authorities of deficiencies and violations of work standards that are observed in companies and establishments.

4. Do studies and gather data that authorities ask for and judge convenient in order to ensure harmony in relationships between workers and employers; and

5. Any other conferred by law.

This activity is done through labor inspectors who shall be considered administrative, federal or local authorities, and who watch for compliance with work contracts, the law and its regulations. It is important to mention that before starting operations, a company must present itself to the Inspection Director of the Ministry of Labor and Social Welfare for obtaining advice and orientation with respect to the procedures to be complied with. In the case of operation shut down, it should be notified via free written notification addressed to the head of the Ministry of Labor and Social Welfare.

5.5 Document Conservation

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The employers have the obligation to conserve the documentation relating to labor relations, as a measure of administrative control of the company and for probate purposes in the case of a lawsuit. Specifically, the documents that the law mentions to this effect and that shall be conserved are:

1. Individual work contracts for up to a year after the labor relation has terminated.

2. Payroll and pay receipts for a year and for a year after termination of the labor relation.

3. Attendance records (when kept in the work center) during a year and a year after termination of the labor relation.

4. Receipts for payment of benefits (profit sharing, vacation pay, Christmas bonus, and other premiums) during the year and for another year after the labor relation has ended.

5.6 Workday

The workday is the time during which the worker lends his or her services to the company. Said workday shall be established by the employer and the employee, as long as it does not exceed the following limits:

Workday limitsType of workday Schedule Workday limit

Day From 6:00 to 20:00 hours 8 hoursNight From 20:00 to 6:00 hours 7 hoursMixed Mixed with fewer than 31/2

hours worked during night shift

7.5 hours

Source: Federal Labor Law (Articles 60-63).

It is worth mentioning that overtime in respect to these periods shall be paid double, and when the workday is continuous, the worker shall have a half-hour break at least. Also, the legal extraordinary workday shall not be in excess of 3 hours per day, nor 3 times per week; “if the extraordinary workdays are in excess of 9 hours per week, they shall be covered by 100% in addition to the salary for ordinary hours and 200% additional for hours that exceed this period”.

5.7 Salaries

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Salary is a retribution that shall be paid to the employee, by the employer for his or her work. This may be set by time unit, by job unit, by commission, fixed price (a previously established quantity) or in any other manner and shall never be less than minimum wage.

The pay periods shall never be more than a week for workers that do material work and 2 weeks for other workers.

5.8 Days off

For each 6 days of work, the worker shall have at least one paid day off. The day off shall be Sunday, but if for some reason the worker works on that day, he or she shall receive 25% additional pay. Also, when the worker works on his or her day off, in addition to his or her normal week, the salary paid shall be double for that day.

5.9 Mandatory days off

As well as the weekly day off mentioned previously, the Federal Labor Law mandates that employers give days off to their employees on the dates mentioned in the following chart:

Mandatory Days Off

Date January 1February 5 March 21

May 1September 16November 20December 1*December 25

Source: Federal Labor Law (Article 74). *Every 6 years, Executive power change (Presidential Inauguration)

5.10 Vacation

Workers that have worked more than one year in the Company shall have an annual paid vacation, of at least 6 days, which shall then increase as shown below:

Vacation Days

Years seniority Paid vacation days1 62 8

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3 104 125 14

10 16 Source: Federal Labor Law (Article 76).

As shown in the table above, after the fourth year, the vacation periods increase 2 days for each 5 years of seniority.

As well as these paid vacation days, the worker shall receive a premium of no less than 25% of his or her salary corresponding to the vacation period.

5.11 Worker participation in profit sharing in the company

Workers shall participate in profit sharing in the Company according to the percentages established by the National Commission for Worker Profit Sharing.

This is an obligation that shall be complied with during the 60 days immediately following the date on which annual taxes must be paid, in other words, during the months of April and May, depending on whether it is a company or individual.

It is important to mention that this obligation does not apply to:

1. Newly created companies in their first year of operation. 2. Newly created companies, dedicated to manufacturing a “new” product during

the first 2 years of operation. 3. Newly created extractive industries during exploration period. 4. Private assistance institutions, recognized by the law, that with private property

participate in acts of humanitarianism, without profit and without individually designating beneficiaries.

With respect to who participates in profit sharing, we have the following:

1. Directors, administrators and general managers do not participate in profit sharing.

2. All other non-contract workers shall participate in profit sharing, but, if the salary they receive is greater than that which corresponds to the highest paid unionized worker within the Company, or in defect, the plant worker with the same characteristics, said salary shall be considered raised by 20%, as a minimum.

3. For the calculation of profit sharing, working mothers, during pre and postnatal periods, and workers who are victims of workplace hazards, shall be considered in active service.

4. Part-time workers shall have the right to participate in profit sharing in companies when they have worked at least 60 days.

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5.12 Christmas bonus

The Christmas bonus is a benefit of all workers, and consists in the payment of 15 days salary as a minimum before the 20th of December.

Base salary for the purpose of Christmas bonus calculations is the salary ordinarily received and not the integrated salary spoken of in the corresponding section of IMSS obligations.

5.5. Ministry of Health (Secretaria de Salud) Ministry of Health (Secretaria de Salud) (Federal)(Federal)

6.1 Environmental Health

6.1.1 Notification of operation of establishments that store, commercialize or distribute pesticides, vegetable nutrients or substances.

Cost: NoneTime: 10 weekdaysForm(s): SSA-05-001 (Annex 32)

6.1.2 Sanitary permits for urban services of fumigation, disinfecting, and pest control; for establishments that manufacture toxic or hazardous substances; for establishments that manufacture, formulate, mix or package pesticides and vegetable nutrients and for establishments that us x-ray for diagnosis.


6.1.3 Permit for person responsible for the operation and functioning of establishments that use x-rays for medical diagnosis. (Expedition and Modification)


6.1.4 Permit for modifications in installations in establishments that handle toxic substances or substances determined to pose high health risk, when new safety systems are implied.


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7.7. National Water Commission ( Comision Nacional del Agua/ National Water Commission ( Comision Nacional del Agua/ CONAGUA)CONAGUA) (Federal)(Federal)

7.1 Permit for residual water discharge

All companies must apply for a permit for the discharge of residual waters.

Cost: Industrial: $ 2,752.00 (pesos) Commercial: $ 917.00 (pesos)Time: 60 weekdaysForm(s): Requirements for the integration of files (Annex 36)

Unique application for hydraulic services (Annex 37)

In the case of a company shutdown, a written notification must be presented to this organism, which must make manifest that the permit for residual water discharge is not needed. If this obligation is ignored, charges will continue to be made for said service.

8.8. Mexican Business Information System (Sistema de Informacion Mexican Business Information System (Sistema de Informacion Empresarial Mexicano/ SIEM)Empresarial Mexicano/ SIEM) (Federal)(Federal)

8.1 Registry

This system has been designed and implemented by the Federal Government through the Ministry of the Economy, with support from the chambers authorized such as CANACINTRA, CANACO, among others.

The Law of Business Chambers and their Confederations establishes the obligation for individuals and companies to belong to SIEM. If Article 39 of the Law is not heeded the fine for infraction shall be from 15 to 300 minimum wages.

The official prices for registry with SIEM depend on the number of employees in the company and the activity of the same.

The price list follows:

INDUSTRIESNumber of employees Cost

Up to 2 $ 150.00 pesos3 to 5 $ 350.00 pesos

6 or more $ 670.00 pesos

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COMMERCENumber of employees Cost

Up to 2 $ 100.00 pesos3 or less $ 300.00 pesos

4 or more $ 640.00 pesosCost: See tableTime: Immediate

9. Secretariat of Finance (Secretaria de Finanzas)9. Secretariat of Finance (Secretaria de Finanzas) (State)(State)

9.1 Undersecretary of Income

9.1.1 Registration in the state taxpayers’ record and changes in fiscal situations

Cost: NoneTime: 1 weekdayForm(s): Application for registration in the state taxpayers’ record

(Annex 38)

9.1.2 Payment of payroll tax

This declaration must be filed within the first 17 natural days of the following month in which expenditures were made under this concept.

Cost: 1% of the total expenditure for this tax Time: 1 weekdayForm(s): Declaration of Payroll Tax (Annex 39)

10. Secretariat of Health for Coahuila (Secretaria de Salud) 10. Secretariat of Health for Coahuila (Secretaria de Salud) (State)(State)

10.1 Undersecretary of Sanitary Regulations

10.1.1 Application for the determination and evaluation of public and private construction

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Cost: NoneTime: 2–8 weekdaysForm(s): Application for determination and evaluation of

construction (Annex 40)

10.1.2 Health related goods

These procedures are intended to establish a congruent format that allows the granting of authorization and the sanitary surveillance of products and establishments, in agreement with the General Health Law and other legal dispositions.

a) Sanitary license

a) Registration and address changeb) Modification because of new line manufacturing, change of owner, company

name. c) Temporary suspensiond) Re-startup of activities e) Cancellation


When a company shuts down, a free-form written notification must be made to this organism, addressed to the Juridical Department.

b) Notification of Operation

a) Registrationb) Modificationc) Temporary suspensiond) Re-start of activitiese) Cancellation

Cost: NoneTime: Does not require resolution, given its advisory nature. Form(s): SSA-03-002 (Annex 42)

c) Notification of person in charge of sanitary matters

a) Designationb) Designation of temporary representative

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c) Cancellation


d) Permit for the use of prescription forms with bar codes for the prescription of narcotics

Cost: NoneTime: 5 weekdays when applying for prescription forms the first time 1 weekday in cases of replacement of prescription forms Form(s): SSA-03-010 (Annex 44)

e) Permit for record books for control of narcotics and pyschotropic drugs.

Cost: NoneTime: 1 weekday Form(s): SSA-03-013 (Annex 45)

f) Notification of previsions for the purchase and sale of narcotics for pharmacies and drugstores


g) Advisory of suspicion of reactions to medications.


10.1.3 Goods and Services

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The objective is to prevent the use and consumption of products and services that represent a hazard to the population’s health, strengthening control and sanitary surveillance actions.

a) Notification of operationa) Registryb) Information Update


10.1.4 Environmental Health

This type of procedure has the objective of promoting the integration of a healthier environment, through sanitary control activities, that warn the population of environmental risks they could be exposed to, considering basically water sources, disposition of excreted materials, solid and liquid waste, as well as improving living quarters, preventing diseases that originate in the environment. Prevent the use and consumption of products and services that present health risks for the population, strengthening actions that lead to sanitary control and surveillance.

a) Sanitary permits for urban fumigation, disinfectant, and pesticide services; for establishments that manufacture toxic substances or substances that present health hazards, or that package pesticides and vegetable nutrients; and for establishments that use x-ray for diagnosis.

1) For urban fumigation, disinfectant, and pest control services. 2) Notification of modification of the conditions of the sanitary license.


b) Certificates or revalidation of the quality of water for human use and consumption in private and public supply Systems, including the certification of the sanitary quality of water wells for human consumption or industrial use.

1) Private supply systems. 2) Public supply systems.

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Cost: NoneTime: From 10 to 60 weekdays

11. Official Land Registry (Direccion de Catastro) 11. Official Land Registry (Direccion de Catastro) (Municipal)(Municipal)

11.1 Property tax (Predial)

Cost: Varies according to the official value of the property Time: Immediate

1 to 3 weekdays: When field inspection is required

Form(s): Application is not required. The previous receipt paid or a copy of the property title (when paying for the first time) is sufficient.

11.2 Real Estate Purchase Tax

Cost: A rate of 3% on the taxable basis set forth in the financial code for state municipalities. Time: 4 weekdays Form(s): Declaration of Payment of Real Estate Purchase Tax

(Annex 49)

Note: When the procedure is municipal, the names of the offices vary according to the municipality.

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CHAPTER IVCHAPTER IVIMPORTS AND EXPORTSIMPORTS AND EXPORTS

11. Import Procedures. Import Procedures (Federal)(Federal)

Importing consists of bringing merchandise into Mexican territory from other countries and in order to do this it is important to be aware of the aspects and procedures and steps to be taken in order to import goods. To this effect this chapter begins with the classification of imports which are divided into 2 groups:

Definitive: Entrance of foreign merchandise that will stay in Mexican territory for an unlimited amount of time.

Temporary: Referring to merchandise that comes into the country for a limited amount of time and with a specific objective, providing it is returned to the place of origin in the same conditions in which it arrived, considering the following periods of time: a).- one monthb).- six monthsc).- one yeard).- for the period that migratory status lasts e).- ten years

The conditions set forth in article 106 of the Customs Law shall apply.

1.1 Registry in the Importers Census

The Tax Administration Service (SAT) of the Ministry of Federal Tax Revenue, is the responsible authority for follow-up on some of the procedures related to Exterior Commerce, such as the registry in the Importers Census of the Specific Sector, among others.

In order to effectuate this procedure, it is necessary to have the following documents:

1. Request the official form that shall be presented in triplicate. 2. Notification of registry in R.F.C., as well as movements that have taken place

as a result. 3. When necessary, the last 4 yearly tax declarations, annexing complementary

declarations if such exist. 4. Provisional payments for the fiscal exercise for which there is no obligation to

file the corresponding declaration.

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5. Proof of address of the applicant (water bill, electric bill, phone bill, bank statement, Mexican Institute of Social Security settlement, lease, sub-lease, or voters’ registration card when an individual involved in business activities).

6. Incorporation Agreement or Power of Attorney that accredits the person acting as legal representative.

It is important to mention that the duration of registry in the census is indefinite, but the company may lose its registry due to the following:

1. When there are irregularities or inconsistencies in the Federal Taxpayers’ Registry.

2. When fused or divided the Federal Taxpayer Registry disappears. 3. When having changed name and not notified the Importers Census of the

change. 4. By strict resolution, in the determination that the taxpayer committed an

infraction in the importation or exportation of merchandise.

Cost: NoneTime: 15 weekdaysForm(s): Importers Census (Annex 50)

1.2 Importers Census

When it is the first time importing, the taxpayer shall apply for inclusion in the Importers Census. If this is not done the customs agency will not be able to validate the petition for importing and the teller at the bank where the importation taxes are to be paid will not accept payment, causing the operation not to be effectuated.

There are some imports that do not require the importer to be registered in the census. These are:

1. When travelers import, excluding franchise, merchandise whose value does not exceed one thousand US dollars, or in the case of computing equipment, four thousand US dollars.

2. Orthopedic apparatuses or prosthesis for use by handicapped persons. 3. Prescription medicines. 4. Furnishings. 5. Imports effectuated under a diplomatic franchise. 6. Some goods and merchandise related to the agricultural sector, if the importer

is a common-land farmer or is registered in the R.F.C.7. Armored vehicles and crafts, helicopters, airplanes, motorcycles, if they are in

one piece. 8. Those effectuated through delivery companies, whose value does not exceed

one thousand US dollars. 9. Merchandise temporarily imported.

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10.Books, sculptures, silk-screenings, engravings and in general works of art. 11.Those effectuated by companies that are not taxpayers, authorized to receive

donations that are deductible from ISR.12.Capital goods listed in Annex 8 of the Miscellaneous Resolution of Exterior

Commerce. 13.Some medical equipment. 14.Those that return to the country under articles 103, 116, and 117 of the

Customs Law. 15.Those destined to the system of fiscal deposit. 16.Materials that are imported by foreign companies in the cinematography

industry that will be consumed or destroyed in filming.

1.3 Importers Census in Specific Sectors

The taxpayers that require the import of certain merchandise from the following sectors (Annex 10 of the Miscellaneous Resolution of Foreign Commerce) shall, also, apply for registration in the Importers Census in Specific Sectors.

Said sectors are:

1. Pork meat and offal 2. Poultry and respective edibles, eggs and offal 3. Fruit4. Fats, lards and shortening5. Beer6. Wines and liquors7. Cigarettes8. Chemical products9. Home cleaning products10.Rubber11.Pencils 12.Plywood13.Diapers14.Textiles15.Accessories for dressmaking, luggage, shoemaking and other industries 16.Shoes17.Steel18.Tools19.Locks and padlocks20.Electronics21.Automotvie industry22.Bicycles23.Toys24.Lighters25.Beef and Mutton meat and edible offal

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1.4 Registration in the census of importers in a specific sector

To participate in this procedure, the following documentation is needed:

1. The documents needed to obtain registration in the general importers census. 2. Request the official form in original and 2 copies.

Cost: NoneTime: 14 weekdaysForm(s): Application for registration in the importers census in

specific sectors (Annex 51)

1.5 Selection of and communication with a customs agent

Import or export of merchandise shall be done through a customs agent (A.A.), since they are the only ones authorized by S.H.C.P. to process imports and exports in customs, and the service of this professional agent is an important part of the logistics of the traffic of merchandise and cost efficiency.

Clear communication between the AA and the importer is fundamental, since the process of importing and exporting without delays and with all requirements covered, depends on it.

1.6 Merchandise classification

The AA proceeds to physically inspect the merchandise and classifies it in accordance with the Harmonized System of Designation and Codification of Merchandise.

1.7 Non-tariff regulations and restrictions

After classifying the merchandise, the next step is verifying whether the merchandise has any non-tariff regulations or restrictions. If this is the case, the necessary documentation must be obtained for compliance.

1.8 Petition for importing

Those who import or export merchandise are obligated to file, in customs, through the agent or customs representative, a petition in the form of the official form approved by SHCP. When merchandise is subject to non-tariff regulations and restrictions whose compliance has been electronically shown, the petition shall include the electronic signature that shows the total or partial discharge of these regulations or restrictions.

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The petition for importing is the document which expresses information relating to the customs regimennn to which the merchandise is destined, the information relating to the determination and payment of compensatory contributions and fees, as well as the information pertaining to the importer, the exporter, the customs agent, the description, value and quantification of the merchandise. After the merchandise has been imported, the petition serves as proof of legal presence of the same.

The information contained in the petition is definite and constitutes declaration to the authorities; it is also the proof that allows tax deductions. Imprecision on this document constitutes an infraction which shall be sanctioned by Customs Law.

1.9 Documents that shall accompany a petition

The petition for importing shall have the following documents annexed:

1. Commercial invoice. 2. Notification of shipment by sea or air, both revalidated by the transport

company or their consignment agents. 3. The documents that prove compliance with the material requirements of non-

tariff restriction or regulation of the import. 4. The document that proves the origin and source of the merchandise for effects

of the application of tariff preferences, compensatory fees, capacities, mark of country of origin and other measures established to this effect.

5. The document which shows the guarantee granted through deposit in a customs account, when the declared value is inferior to the estimated price established by SHCP, which will serve to guarantee the payment of compensatory contributions and fees that could be caused by foreign commerce operations.

6. Certificate of weight or volume granted by an authorized certifying company in the case of merchandise sold by weight in sea freight customs ports.

7. Information that permits identification, analysis and control assigned by SHCP through rules.

In the case of merchandise susceptible to individual identification, such shall have an indication of serial numbers, part numbers, make, model, or, in their defect, the technical or commercial specifications needed to identify the merchandise and distinguish it from other similar merchandise, along with the information in point number 7. This information may be consigned in the petition, invoice, shipping document or annexed on a document that shows the corresponding petition number, importer’s signature, agent or customs representative. The agent or customs representative shall print his bar code on the petition or use other means of control, as established by SHCP requirements.

1.10 Automatized selection

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Once the petition is made out and the payment has been made for contributions and compensatory fees as is the case, the merchandise shall be presented with the petition to customs authorities and the automatized selection module shall be activated to determine if the customs inspection of the same shall be practiced.

1.11 Customs recognition and second recognition

These processes consist in the examination of imported merchandise, as well as samples, to find elements that help establish the truthfulness of the declaration made in the petition. The aspects to be verified are the following:

1. The units shown in the tariff of the general import tax laws, as well as the number of pieces, volume, and other data that permits merchandise quantification.

2. The description, nature, condition, origin and other characteristics of the merchandise.

3. Where warranted, the information that allows merchandise identification.

1.12 Shipment of documents

The customs agent shall ship to the importer, an expense account, along with the customs documentation. The importer requires said documentation in order to calculate total costs, make respective fiscal deductions and prove legal presence of the merchandise imported into the country.

2. Export Procedures2. Export Procedures (Federal)(Federal)

Exporting is the exit of merchandise from the country and, as with importing, it is necessary to be aware of a series of terms and procedures in order to export.

2.1 Shipment of merchandise

Those who import or export merchandise are obligated to file with customs, through a customs agent or representative, a petition in the official form approved by the Ministry of the Economy. In the cases in which the merchandise is subject to non-tariff regulations and restrictions whose compliance is proven through electronic means, the petition shall include the electronic signature that shows total or partial discharge of these regulations or restrictions. Said petition shall be accompanied by:

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a) The invoice, or in its defect, any document that expresses the commercial value of the merchandise.

b) The documents that prove compliance with non-tariff regulations and restrictions to exportation.

Those who export merchandise shall file with customs, through a customs agent or representative, a petition that covers diverse operations of an exporter, document that shall be called a consolidated petition. When dealing with maquilas and companies that have exporting programs authorized by the Secretary of the Economy, they may also opt to promote customs dispatch of merchandise through a consolidated petition for their import. Importers, exporters and customs agents or representatives, before the operation of foreign commerce they intend to effectuate, shall consult with customs authorities dealing with the tariff classification of the merchandise to be included in the operation, when they consider that said merchandise may incur in more than one tariff fraction.

Customs agent: is an individual authorized by the Ministry of the Economy, through a patent, to promote, for others, the dispatch of merchandise, in the various customs regimennns set forth in the Customs Law.

Customs representative: shall act as legal representative being an individual designated by another individual or company to be in charge of merchandise dispatch in representation, providing there is prior authorization from the Ministry of the Economy. At the same time, he or she shall promote dispatch in only one customs office, in representation of only one person, who shall be unlimitedly responsible for the acts of his representative.

2.2 Export Classification

2.2.1 Permanent (definite) exports

The definite regimennns shall be subject to the payment of foreign commerce taxes and when warranted, compensatory fees, as well as with the compliance with all other obligations in the area of non-tariff regulations and restriction and the formalities of dispatch.

The regimennn of definite export consists in the merchandise leaving national territory to remain abroad for an unlimited time.

Once the definite export of national or nationalized merchandise is made, the same may return to the country without paying general import taxes, when there have been no modifications made abroad and more than a year has not gone by since the export. Customs authorities may authorize the lengthening of said period when there are duly justified reasons and after having received a petition from the interested party before the one year period has expired.

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When the merchandise returns because it has been rejected by authorities from the country of destination or by the foreign buyer because they were considered defective or not of the specifications agreed upon, the general export tax paid shall be returned to the exporter.

In both cases, before the delivery of merchandise returned is authorized the return of fiscal benefits received from exporting shall be credited.

2.2.2. Temporary exports

The temporary exporting of national or nationalized merchandise shall be subject to the following:

1. No foreign commerce taxes shall be paid. 2. Obligations pertaining to non-tariff regulations and restrictions and formalities

for dispatch of merchandise under this regimen shall be observed.

Taxpayers may change the regimen from temporary export to definite export by complying with requirements established in the Customs Law of the Ministry of the Economy through the rules they have set up.

When the temporarily exported merchandise does not return to national territory in the time convened, the export is deemed definite as of the date of expiration of the temporary export and the general export tax must be paid since the date of the temporary export to the date of payment.

a) To return to the country in the same state (condition).

The definition of temporary export to be returned to the same state includes national or nationalized merchandise that leaves the country to remain abroad for a limited time, for a specific purpose, under the condition that it return to the country unmodified. The terms of authorization for merchandise leaving the country under the aforementioned regimen are the following:

1. Up to 3 months for trailers and semis, including those designed and used exclusively for transporting containers.

2. Up to 6 months in the following cases: a) Merchandise containersb) Those effectuated by residents of Mexico without permanent

establishments abroad. c) Samples and catalogs destined for product introduction.

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d) Equipment and props used in filmmaking, when they are used in the moviemaking industry and their exportation is effectuated by residents of the country.

3. Up to 1 year for merchandise destined for expositions, conventions, international congresses, or cultural or sporting events.

4. For the time that, through rules, is determined by the Ministry of the Economy and for merchandise that is named in the same, when economic circumstances allow, in accordance with the opinion of the Ministry.

b) For elaboration, transformation or repairs.

Merchandise may leave national territory to be put through a process of transformation, elaboration, or repair during a period of up to 2 years. This period may be extended up to double, through petition rectification filed by the exporter through a customs agent or representative, or with prior authorization when a longer period is needed, as per the requirements established in the regulations. When the merchandise returns general import tax shall be paid corresponding to the value of the raw material or foreign merchandise incorporated, as well as the cost of services rendered abroad for the transformation, elaboration or recuperation, as per tariff classification of the returned merchandise.

For the reductions resulting from the transformation, elaboration or repair process, there shall be no general exportation tax. As to the waste, the tax must be paid as per tariff classification corresponding to the merchandise exported, unless shown that the merchandise has been destroyed or returned to the country.

Reductions and waste are not considered in fiscal incentives.

2.3 Determination and payment

Customs agents or representatives shall determine in a liquid sum on the importers or exporters account, the contributions and when applied the compensatory fees which shall be made manifest in an official form approved by the Ministry of the Economy, under oath.

1. The description and origin of the merchandise. 2. The customs value of the merchandise, along with the valuation method used,

or the commercial value when dealing with exports. 3. The corresponding tariff classification. 4. The amount of the tax to be paid for import or export and, where applied, the

compensatory fees.

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The taxes shall be paid for import and export when filing the petition for processing in the authorized offices, before activating the automatized selection mechanism. Said payments shall be made in any form established by the Ministry. The payment does not eliminate compliance with obligations included in non-tariff regulations and restrictions.

The rectification of the petition shall not proceed if the automatized selection mechanism determines that a customs inspection is to be effectuated, or when applied, the second inspection, until concluded. At the same time, rectification shall not be applicable during the time in which the faculties of verification are put into practice. The rectification of the petition shall not be taken as a resolution in favor and does not limit the verification faculties of the customs authorities.

2.4 Indirect exports

Indirect exportation can be defined as the sale or transference of merchandise to companies like PITEX, Maquila o ECEX through an exportation or transference certificate.

2.4.1 Export certificate

The export certificate is the document that proves the legality of the transference of merchandise among national suppliers and companies that have the national registry in the export maquiladora industry, in the Temporary Import Program for the Production of Articles for Export (PITEX), or Foreign Commerce Companies (ECEX). Said transference is considered indirect exportation on the part of the supplier and temporary importation on the of the buyer that extends the certificate.

2.4.2 Benefits

This is a document issued between individuals and does not require official certification, so it is not necessary to hire a customs agent or to have a customs representative to make it out, it is not necessary to file the merchandise with customs.

2.4.3 Who can benefit from a certificate of export

Companies that can become national suppliers of merchandise that shall be directly or indirectly exported by the companies that have a PITEX, Maquila, or ECEX program. It is important to point out that national suppliers may in turn have a PITEX or Maquila program, or be suppliers of merchandise that is 100% national, like those that have been imported.

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2.4.4 Requirements

Direct or indirect exporters that issue export certificates shall:

1. Be currently registered with PITEX, Maquila or ECEX.2. Previously register the national supplier with the Ministry of the Economy. 3. Issue a certificate per supplier on letterhead respecting the format established

by SHCP, original and 2 copies.

a) The original is for the national supplier. b) One copy for the issuing company and one for SHCP.

4. Comply with the commitment made to return temporarily imported merchandise to the country of origin.

5. Prove that a certain proportion of sales were destined for exportation. To this purpose, the annual foreign commerce operations report must include the list of export certificates issued or received during the reported calendar year.

2.4.5 Categories

The export certificate may be issued in the following 2 forms:

1. Per operation, when the companies decide to issue a certificate for each transference, they have 15 weekdays from the date of the transference to make it out and issue it.

2. Consolidated, when the companies include in the certificates all operations effectuated and invoiced during one month. They shall have 15 weekdays after the last day of the month in reference to make it out.

2.4.6 Reports

From companies that issue certificates

The companies authorized to issue export certificates shall file, annually or per trimester, the information pertaining to the certificates issued in each period using the form A-16 called "Record of merchandise acquired or transferred with a 0% rate in IVA" for maquiladoras with export programs and foreign commerce companies. The form shall be filed with the local administration of fiscal audit or the local administration of major taxpayers.

From companies that receive certificates

Companies that have sold goods to ECEX, PITEX, or Maquiladora companies shall file, annually or per trimester, information pertaining to the certificates of exportation received. This report shall be made out using the form A-17, called "Report of merchandise transferred with 0% IVA". The form shall be filed on the

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15th or April, July, and October of the same year and January of the next year, or the 15th of January of the fiscal exercise immediately following. It shall be filed with the local administration of fiscal audits or the local administration of major taxpayers, that corresponds to the fiscal address of the taxpayer.

3.3. Programs that promote exports Programs that promote exports (Federal)(Federal)

3.1 Program for temporary importing for the production of articles for export. (PITEX)

The program for temporary importing for the production of articles for export (PITEX) is an instrument for the promotion of exports. Through this program producers of merchandise destined to be exported are allowed to temporarily import various goods to be used in the elaboration of the product to be exported, without having to pay import taxes that without this program would be levied: import taxes, IVA, and compensatory fees as per each case.

Conditions for merchandise to be imported temporarily under the PITEX Program

Categories of merchandise Authorized to Time in country

I. Raw material/Input

Exporters of more than US$ 500,000 or when less

10% of sales18 months

II. Containers and packaging Exporters of more than US$ 500,000 or when less


III. Containers and trailers Exporters of more than US$ 500,000 or when less

10% of sales2 years

III a. Fuel and lubricants Exporters of more than US$ 500,000 or when less


III b. Parts Exporters of more than US$ 500,000 or when less

10% of sales5 years

IV. Machinery and equipment Exporters of a minimum value of 30% of their sales.

5 years or the time that the ISR law establishes for

depreciation

V. Various Exporters of a minimum value of 30% of their sales.

5 years or the time that the ISR law establishes for

depreciation

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3.1.1 Categories within the program

PITEX programs can be approved under the following 3 categories:

1. Total operations. 2. Plant operations.3. Specific export project (in other words, a product totally differentiated from the

rest of the products elaborated by the company).

3.1.2 Articles that may be imported under PITEX

The PITEX program gives its members the possibility to temporarily import, free of IVA, import taxes, and without covering compensatory fees, diverse goods to be incorporated into and used in the productive process of exporting merchandise.

These goods are grouped under the following 5 categories:

I. Raw material, parts and components that are destined in their totality to form part of merchandise to be exported.

II. Containers, packaging, and trailers that are destined in their totality to contain merchandise for export.

III. Fuels, lubricants, auxiliary materials, parts and equipment that shall be consumed in the productive process of merchandise for export.

IV. Machinery, equipment, instruments, molds, and tools destined to the productive process and equipment for the handling of materials directly related to the goods to be exported.

V. Apparatuses, equipment and accessories of investigation, industrial safety, quality control, communications, training of personnel, informatics, prevention and control of environmental contamination and others that are linked to the productive process of goods for export.

Cost: For the study and processing of each application for PITEX authorization $ 811.00 pesosTime: 10 weekdaysForm(s): Application for authorization or probate of a program for

the temporary importing for production of articles for export (Annex 52)

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3.2 Highly exporting companies (ALTEX)

In this category we find individuals or companies that produce non-petroleum export merchandise, that participate dynamically and permanently in international markets. These companies shall receive a certificate of registry in the National Registry of Highly Exporting Companies, which allows them the following benefits. a) The benefits of the program for immediate devolution for highly exporting

taxpayers, when they have a balance in their favor after provisional declarations of IVA.

b) Exemption from the required second revision of exported merchandise in customs, when the merchandise has received dispatch from and interior customs office.

c) The possibility to name a customs representative for different customs offices and diverse products.

d) The National Bank of Foreign Commerce shall implement financial aid.

In order to register as an ALTEX company in the Ministry of the Economy and so that they issue the certificate of registration, the following requirements shall be presented:

1. Companies that handle direct exports shall show that exports for a minimum value of 2 million US dollars or that their exports are at least 40% of their total sales.

2. Exporting companies that handle indirect exports shall show annual sales of merchandise incorporated into products for export or exported by third parties, for a minimum of 50% their total sales. To this effect, the exporter shall file a letter of commitment through which the obligation to export the merchandise acquired in the agreed proportions is set forth.

3. Foreign Commerce companies shall show that they have registry issued by the Ministry of the Economy that names them as such.

a) File application for registry in ALTEX, original and simple copy with the General Director of Foreign Commerce of the Ministry of the Economy, or with the Delegations or Sub-delegations of the same.

b) When a company, the incorporation agreement must be included or its notarized modification, or show a copy of the certificate of accreditation issued by the Ministry of the Economy or indicate at the moment of presentation the RFC of the person registered.

c) Original or simple copy of the power of attorney of the legal representative, or in its defect, a copy of the certificate of accreditation issued by the Ministry of the Economy. As well, a simple copy of the description of the productive process of the merchandise for export.

d) Copy of RFC.

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e) Copy of the last annual tax declaration or audited or “proforma” financial statements, signed with the legend, "sworn to".

f) Also, in the case of direct exporters, file the original copy of the list of petitions, date and description of exported goods, value in pesos and US dollars, as well as the total.

g) In the case of indirect exporters, file the list of export or transference certificates that have the certificate number, date, description of the good exported, value in pesos and the total, or a letter from the final exporter that manifests the value of the acquisitions and the percentage destined for export.

Cost: NoneTime: 10 weekdaysForm(s): Application for inclusion in the registry of highly

exporting companies ALTEX and the annual report of operations (Annex 53)

3.3 Foreign Commerce Commercializing Companies (ECEX)

Companies that buy and sell merchandise. In the area of foreign commerce they are companies that act as intermediaries between buyers abroad and national manufacturers. There are 2 types of commercializing companies, the first of which is called an export consolidator and the second of which is called an export promoter. They shall comply with the following requirements:

3.3.1 Foreign commerce company involved in export consolidation.

1. Be constituted per the Law of Business Companies. 2. Have a minimum undersigned and paid social capital of 2 million pesos. 3. Have within the social objective: a) Predominately the integration and consolidation of exports. b) The presentation of complete services for support of producing companies in

their foreign commerce operations. c) Training small and mid-sized productive companies in the design and

development of their products in conformity with the demands of the international market.

d) The lending of complementary commercialization services.

4. In January of each year elaborate a program that establishes mechanisms and conditions of the activities to be effectuated and that consist of: a) Elaborate market studies and catalogs, or participate in fairs and promotional

events internationally. b) Establish and develop an infrastructure for the international commercialization

of products.

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c) Diversify activities toward packaging, transportation, and, in general, logistics involved in international commercialization.

d) Supply support for companies for administrative, customs, and foreign commerce procedures that are related to the activities they participate in.

e) Supply parts and pieces manufactured for national suppliers to maquiladoras through the temporary import program or program for final export.

3.3.2 Foreign commerce companies that promote export.

1. Be constituted under the Law of Business Companies. 2. Have a minimum underwritten and paid social capital of 200 thousand pesos. 3. Have as part of their social objective: a) The commercialization of merchandise in international markets. b) The identification and promotion of Mexican merchandise in the foreign in order

to increase demand. 4. In January of each year, make out a program that establishes mechanisms and

conditions for activities that shall be effectuated and that consist of: a) Predominately the integration and consolidation of exports. b) Provide support for productive companies in customs and foreign commerce

procedures. c) Calendarize exports.

For registry of Foreign Commerce companies (ECEX), Export Promoters, and Export Consolidators, the following are requirements:

a) File application form for registry in ECEX, in the Office of the Director of Foreign Commerce Services of the Ministry of the Economy or in the Federal Delegations or Sub-delegations of the same, original and copy.

b) Power of Attorney in original and notarized copy and simple copy: or show a copy of the certificate of accreditation issued by the Ministry of the Economy or indicate at the time of presentation, the RFC of the person registered.

c) Incorporation agreement or last act of Chapter or Social Objective modification (simple copy).

d) Simple copy of the last annual tax declaration. e) An annual program of calendarized activities where each activity is described

according to that established by decree. f) In the case of Export Consolidation Companies, file a simple copy of the last 3

yearly tax declarations presented to SHCP.

Cost: NoneTime: 15 weekdaysForm(s): Application for inclusion in the foreign commerce

company register. (Annex 54)

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3.4 Maquiladora Exporting Industry

This program is a scheme by which producers of merchandise destined for export are allowed to temporarily import the products needed for the transformation, elaboration and/or repair of the products for export, without payment of import taxes, IVA, nor compensatory fees, that exist to this effect, and to participate in the service activities that are geared toward exporting or supporting exporting.

The Maquiladora programs can be approved of under 4 categories:

1. Export maquiladora.2. Idle capacity maquiladora for already established companies that operate for

the national market. 3. Export service maquiladora. 4. Maquiladora that develops accomodations (in reference to the export on the

part of foreign companies that facilitate technology and productive material to Mexican companies, without directly operating the projects).

MERCHANDISE CATEGORIES STAY IN COUNTRYI. raw material, containers, packaging,

labels, brochures, fuel and lubricants 18 months

II. containers and trailers 2 yearsIII. tools, investigation equipment and

industrial safety accesories and products needed for higiene, environmental contamination control in the productive plant, telecommunication equipment and computer equipment, among others

5 years or the term provided by the ISR law for depreciation when it is greater

The head of the Maquiladora Program for export or accommodation, may temporarily import all goods required to effectuate the productive process, in accordance with fractions I, II, III y IV.

Those interested may follow these steps:

a) New Program or ModificationThe company that wishes to subscribe to a Maquila Program or to Extend the Program already in place, shall present the application with all requirements, as well as the corresponding complementary documents, as per the form called "Application for Approval or Extension of the Program for Exporting Maquiladoras."

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b) Program Modification For modifications like document substitution, name change, change of address, etc., a letter must be filed on letterhead, accompanied by the annexes corresponding to the modifications needed.

c) Supplier RegistryThe person entitled in the program who acquire merchandise on the national market to be used in manufacturing or elaborating products for export, shall follow this procedure:

Maquiladoras, Pitex y ECEX shall apply for and obtain a record of suppliers in the Ministry of the Economy and cancel that registry along with the respective purchasing contracts.

The supplier registry shall include the description and tariff classification of merchandise and shall be granted after favorable opinion is granted by SHCP. The same shall be emitted when the suppliers are up to date with their fiscal obligations.

The export procedures shall be filed in the transferor's name and those for temporary importing in the acquiring party's name simultaneously through the Customs Agent at the automatized selection mechanism without the need for fiscal (physical) presentation of the merchandise.

In the area of permits for petitions of export, the registry number of the company that receives the merchandise shall be noted and in the area of observations the temporary importation petition number is the receiver's.

In the area of permit for the temporary import procedure the registry number that corresponds to the maquiladora, PITEX or exterior commerce company that transfers the merchandise shall be noted and in the area of observations the export petition number corresponding to the transferor shall be noted.

d) Sub-maquila authorizationThe entitled agents that require another company to perform complementary processes in the area of transformation or elaboration of the goods that have been temporarily imported by their program shall present:

1. An application on company letterhead, signed under oath by the legal representative of the company, that contains the following information: number of program for maquila for export, RFC, product name and process that the sub-maquila is needed for, description of the materials to be handed over for the sub-maquila, name, address, RFC of the company that will perform the sub-maquila.

2. With the application shall also be included the accreditation issued by the General Director of Juridical Issues of the Ministry of the Economy, or in its

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defect, original and simple copy for comparison of the notary's witness of the power granted to the person applying.

The application shall be filed personally or shall be sent by certified mail with returned stamped envelope addressed to the office of the company located at the address found in the company's file in the federal delegation or sub-delegation of the Ministry of the Economy.

Cost: NoneTime: 10 weekdaysForm(s): Application for approval or extension of the programs of

maquila for exportation (Annex 55)

Note: All costs mentioned in this document are in Mexican pesos.

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CHAPTER VCHAPTER VBASIC SERVICES FOR THE INDUSTRIESBASIC SERVICES FOR THE INDUSTRIES

Additional to the fulfillment of the procedures, rules and norms contained in Chapters I, II, III and IV of the present document, the businesses that desire to hire the services of water and drainage, electric energy, natural gas, telephone and railroad, should be directed to the private and public businesses that offer these services.

Subsequently we present a State Directory of service providers, with the objective of contacting them for corresponding contracts.

1.1. Water and Drainage Water and Drainage

1.1 Municipal Systems of Water and Sanitation, Departments of Potable Water and mixed businesses of private and municipal participation.

Potable Water DepartmentDepartamento de Agua PotableCalle Nacional s/n C.P. 25540Phone: 01(866) 695 10 22Abasolo, Coah.

Municipal System of Water and SanitationSistema Municipal de Aguas y SaneamientoGaleana No. 499 C.P. 26200Phone: 01 (877) 772 54 30 / 772 53 39Acuña, Coah.

Municipal System of Water and SanitationSistema Municipal de Aguas y SaneamientoHidalgo No. 501 Sur C.P. 26530Phone: 01(862) 621 00 81 / 621 00 14Allende, Coah.

Municipal System of Water and Sanitation Sistema Municipal de Aguas y SaneamientoAve. Román Cepeda C.P. 25350Phone: 01(844) 483 01 78Arteaga, Coah.

Municipal System of Water and Sanitation

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Hidalgo y Matamoros No. 601 C.P.. 25870Phone: 01(869) 697 04 67 / 697 10 10Castaños, Coah.

Municipal System of Water and SanitationJuárez No. 207 EstePhone: 01(869) 696 06 58Cuatrociénegas, Coah.

Potable Water Department Departamento de Agua PotableEjido Primero de Mayo C.P. 25490 Phone: 01(869) 695 20 44Escobedo, Coah.

Municipal System of Water and SanitationSistema Municipal de Aguas y SaneamientoCalle Niños Héroes s/n Col. Madero C.P. 27900Phone: 01(872) 773 29 87 / 773 29 62Francisco I. Madero, Coah.

Municipal System of Water and SanitationSistema Municipal de Aguas y SaneamientoCalle 5 de mayo No. 103 Zona Centro Phone: 01(866) 634 20 33Frontera, Coah.

Municipal System of Water and SanitationSistema Municipal de Aguas y SaneamientoHidalgo s/nPhone: 01(842) 425 01 86General Cepeda, Coah.

Potable Water DepartmentDepartamento de Agua PotableLic. Raúl López Sánchez No. 38 C.P.. 26640Phone: 01(869) 691 14 01Guerrero, Coah.

Potable Water DepartmentDepartamento de Agua PotablePorfirio Díaz y Morelos C.P. 26670Phone: 01(867) 734 01 10Hidalgo, Coah.

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Potable Water DepartmentDepartamento de Agua PotableHidalgo No. 100 C.P. 26400Phone: 01(878) 786 00 07 / 786 00 69Jiménez, Coah.

Water Office Dirección de AguaAve. Las Flores s/n Phone: 01(861) 612 75 22Juárez, Coah.

Potable Water DepartamentDepartamento de Agua PotableZaragoza y Juan Antonio De La FuentePhone: 01(869) 694 19 02Lamadrid, Coah.

Municipal System of Water and SanitationSistema Municipal de Aguas y SaneamientoAv. Venustiano Carranza No.127 Pte. C.P. 27440Phone: 01(871) 2 19 49 / 2 18 24Matamoros, Coah.

Municipal System of Water and Sanitation Sistema Municipal de Aguas y SaneamientoBlvd. Benito Juárez No. 418 1st. y 3rd. FloorsCol. La Palma C.P.. 25700Phone: 01(866) 633 13 31 / 633 51 19Monclova, Coah.

Municipal System of Water and SanitationSistema Municipal de Aguas y SaneamientoJuárez y Rayón C.P. 26500Phone: 01(862) 624 03 03 / 624 00 17Morelos, Coah.

Potable Water Council Junta de Agua Potable 5 de Mayo No. 203 Pte.Phone: 01(864) 62616 15 05Múzquiz, Coah.

Municipal System of Water and SanitationSistema Municipal de Aguas y Saneamiento

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Francisco I. Madero s/n Norte C.P. 26350 Tel (s): 01 ( 864 ) 618 00 45 Palaú, Coah. (Mpio. of Múzquiz)

Municipal System of Water and SanitationSistema Municipal de Aguas y SaneamientoHidalgo No. 39Tel (s): 01 ( 869 ) 694 05 44 Nadadores, Coah

Potable Water DepartmentDepartamento de Agua PotableZaragoza y JiménezPhone: 01(862) 624 52 37Nava, Coah.

Potable Water DepartmentDepartamento de Agua Potable Escobedo y Emilio Carranza C.P. 27500Phone: 01(869) 695 00 80Ocampo, Coah.

Potable Water DepartmentDepartamento de Agua Potable Ramos Arizpe y Acuña C.P. 27980Phone: 01(842) 422 05 86Parras, Coah.

Municipal System of Water and SanitationSistema Municipal de Aguas y SaneamientoAbasolo No. 500 CentroPhone: 01(878) 782 14 24 / 782 41 50 / 782 11 74Piedras Negras, Coah.

Potable Water DepartmentDepartamento de Agua Potable Independencia No. 205 Nte. Phone: 01(861) 611 10 99Progreso, Coah.

Potable Water and Sewage System of Ramos Arizpe

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Sistema de Agua Potable y Alcantarillado de Ramos ArizpeAllende No. 231 Zona Centro C.P. 25900Phone: 01(844) 488 02 36 / 488 10 00Ramos Arizpe, Coah.

Municipal Departament of Potable Water and SewageSistema de Agua Potable y Alcantarillado de Ramos ArizpeIndependencia s/n Zona Centro C.P. 26700Phone: 01(861)) 612 05 71 / 612 14 89Sabinas, Coah.

Potable Water DepartmentDepartamento de Agua Potable Hidalgo esquina con Morelos No. 44 C.P. 27750 Phone: 01(869) 694 17 42Sacramento, Coah.

Saltillo Water CompanyAguas de Saltillo, S.A. de C.V. (Mixed company of municipal and private participation)De la Fuente Street No. 433 Centro C.P. 25000Phone: 01(844) 412 89 49 / 414 04 55Saltillo, Coah.

Municipal Water and Sanitation System Sistema Municipal de Aguas y SaneamientoAlameda Juárez No. 698 Sur C.P. 25500Phone: 01(869) 694 07 22 / 694 00 10San Buenaventura, Coah.

Municipal Water and Sanitation System Sistema Municipal de Aguas y SaneamientoCalzada Simpson s/nPhone: 01(861) 614 52 83Nueva Rosita, Coah. (San Juan de Sabinas)

Municipal Water and Sanitation System Sistema Municipal de Aguas y SaneamientoBlvd. Hidalgo y Calle Adolfo López Mateos Zona Centro C.P. 27800Phone: 01(872) 772 22 11San Pedro, Coah.

Potable Water Department Departamento de Agua Potable 5 de mayo s/n

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Phone: 01(869) 695 21 76 Sierra Mojada, Coah

Municipal Water and Sanitation System Sistema Municipal de Aguas y SaneamientoBlvd. Independencia No. 308 Pte. Centro C.P. 27000Phone: 01(871) 716 48 96Torreón, Coah.

Municipal Water and Sanitation System Sistema Municipal de Aguas y SaneamientoAve. Industrial s/n C.P. 27480Phone: 01(671) 764 01 55Viesca, Coah.

Potable Water DepartmentDepartamento de Agua Potable Hidalgo y Cuauhtémoc C.P. 26600Phone: 01(862) 623 01 60 / 623 00 59Villa Unión, Coah.

Municipal Water and Sanitation System Sistema Municipal de Aguas y SaneamientoAllende No. 104Phone: 01(862) 622 02 20Zaragoza, Coah.

2. Electric Energy 2. Electric Energy (Federal)(Federal)2.1 Federal Electricity Comission (Comision Federal de Electricidad/ CFE)

Central Zone Superintendent Superintendencia Zona CentroCalle Juárez No. 354 Sur Zona Centro C.P. 27500Phone: 01(866) 632 05 29 / 633 12 00Monclova, Coah.

Piedras Negras Zone Superintendent Superintendencia Zona Piedras Negras Veracruz No. 201 Col. Roma C.P. 26050Phone: 01(878) 782 10 75 / 782 11 70Piedras Negras, Coah.

Carboniferous Zone Superintendent Superintendencia Zona CarboníferaCarretera 57 Km. 1175 C.P. 26790

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Phone: 01(861) 612 00 29Sabinas, Coah.

Southeastern Zone Superintendent Superintendencia Zona Sureste Emilio Carranza Sur No. 110 Centro C.P. 25000Phone: 01(844) 411 52 09 / 411 52 34Saltillo, Coah.

Torreón Zone Superintendent Superintendencia Zona TorreónAv. México y Calle del Desierto Col. Nueva California C.P. 27089Phone: 01(871) 720 76 58 / 720 76 28Torreón, Coah.

3. Natural Gas (Private and Public)3. Natural Gas (Private and Public)

3.1 Gas Natural, S.A. de C.V. (Private)

Saltillo DelegationDelegación SaltilloAllende Norte No. 1270 C.P. 25000Phone: 01(844) 414 06 60 Saltillo, Coah.

Commercial Services Area Area de Servicios Comerciales Allende Norte No. 1270 C.P. 25000Phone: 01(844) 414 06 60 Saltillo, Coah.

Technical Services Area Area de Servicios Técnicos Allende Norte No. 1270 C.P. 25000Phone: 01(844) 414 06 60 Saltillo, Coah.

3.2 Eco Gas DGN of La Laguna (Private)

General Direction Direccion General

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Prolongacion Mónaco No. 1000 Col. El Tajito C.P. 27100Phone: 01(871) 713 97 87 / 713 00 27 Torreón, Coah.

3.3 Petroleos Mexicanos (PEMEX) (Public)

Monterrey Zone Superintendent of Pipelines Superintendencia de Ductos Zona MonterreyLibramiento Noreste Km. 26 + 850 C.P. 66050Phone: 01(81) 83 54 2001 General Escobedo, N. L.

Commercial Management Services Area of Gas Pipelines for Pemex Gas and Basic Petrochemical Gerencia Comercial del Area de Gasoductos de Pemex Gas y Petroquímica BásicaAv. Marina Nacional No. 329 Edificio B-1 Piso 8 Col. Huasteca C.P. 11311Delegacion Miguel Hidalgo Phone: 01(55) 52 32 54 80México, D.F.

Torreón Zone Pipelines Superintendent Superintendencia de Ductos Zona TorreónManuel San Félix García No. 245 Norte Ciudad Industrial Torreón C.P. 27019Phone: 01(871) 750 64 85Torreón, Coah.

4. Telephone Service 4. Telephone Service (Private)(Private)

4.1 Teléfonos de México, S.A. de C.V. (TELMEX)

Acuña Area Management Gerencia Area Acuña Juárez No. 379 Sur C.P. 26200Phone: 01(877) 772 60 00 / 772 60 06Acuña, Coah.

Monclova Area Management Gerencia Area MonclovaHidalgo Norte No. 304 Centro C.P. 25700Phone: 01(866) 632 27 86 / 632 27 85Monclova, Coah.

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Múzquiz Area Commercial Management Gerencia Comercial MúzquizAllende No. 111 Pte. Centro C.P. 26340Phone: 01(864) 616 00 00 / 616 03 00Múzquiz, Coah.

Piedras Negras Area Management Gerencia Area Piedras NegrasCalle Jalisco No. 1906 Col. Bellavista C.P. 26040Phone: 01(878) 783 34 24 / 783 34 22 / 783 38 75 / 782 15 92 / 782 64 00Piedras Negras, Coah.

Costumer Service Management for the Central Area Gerencia Centro Atención a Clientes Juárez No. 245 SurPhone: 01(861) 612 18 10Sabinas, Coah.

Saltillo Area Management Gerencia Area SaltilloProlongación Veracruz No. 271 Col. República C.P. 25280Phone: 01(844) 415 22 22Saltillo, Coah.

Torreón Area Management Gerencia Area Torreón Abasolo No. 545 Oriente. Centro C.P. 27000Phone: 01(871) 712 11 07 / 712 26 16Torreón, Coah.

4.2 Avantel, S.A. de C.V.(Long Distance Service)

Main Costumer ServiceCentro de Atención a ClientesAve. Vasconcelos No. 130 Pte. Col. Santa Engracia C.P. 66267Phone: 01(81) 815 356 00Garza García, N.L.

Main Costumer ServiceCentro de Atención a ClientesCarretera México-Toluca No. 5714 Col. Lomas de Metla C.P. 05330Phone: 01(55) 58 14 40 00México, D.F. 4.3 Servicios Alestra, S. de R. L. (Long Distance Service)

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Sales ManagementGerencia VentasAv. Universidad No. 574 Int. 202 Col. Los Maestros C.P. 25260Phone: 01(844) 415 40 75 / 415 33 60Saltillo, Coah.

Sales ManagementGerencia VentasBlvd. Independencia No. 746 Ote. Centro C.P. 27000Phone: 01(871) 717 62 29 / 722 12 05Torreón, Coah.

5. Railroad Service 5. Railroad Service (Private)(Private)

5.1 Transportación Ferroviaria Mexicana (TFM)

Infrastructure DirectionDirección de InfraestructuraManuel M. Barragán No. 4850 Norte Col. Hidalgo C.P. 64420Phone: 01(81) 830 577 45 / 305 57 31Monterrey, N.L.

Projects and Permissions Direction Dirección de Proyectos y PermisosManuel M. Barragán No. 4850 Norte Col. Hidalgo C.P. 64420Phone: 01(81) 830 577 45 / 830 557 31Monterrey, N.L.

5.2 Ferrocarriles Mexicanos (FERROMEX)

Divisional Infrastructure Engineering Ingeniero Divisional de InfraestructuraManuel M. Barragán No. 4850 North. Col. Hidalgo C.P. 64420Phone: 01(81) 813 060 00Monterrey, N.L.

Chihuahua Division (Gómez Palacio – Jiménez Tract)División Chihuahua (Tramo Gómez Palacio – Jiménez)Prolongación Calzada Colón No. 1013 SurPhone: 01(871) 712 68 55Torreón, Coah.

Central Division (Torreón - Opal Tract)División Chihuahua (Tramo Torreon - Opal)

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Prolongación Calzada Colón No. 1013 SurPhone: 01(871) 712 68 55Torreón, Coah.

Monterrey Division (Torreón - Hipólito Tract)División Chihuahua (Tramo Torreon - Hipólito)Prolongación Calzada Colón No. 1013 SurPhone: 01(871) 712 68 55Torreón, Coah.

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CHAPTER VICHAPTER VIDIRECTORY OF DEPENDENCES AND LENDERS OF SERVICES

1. Government OfficesFEDERAL

Secretaria de Gobernacion (SEGOB)Ministry of the Interior

National Immigration Institute Coahuila Regional Delegation Delegación Regional CoahuilaSalvador González Lobo No. 935Col. República Ote. C.P. 25270Phone: 01(844) 416 82 75 / 416 82 97 / 416 16 76 / 416 38 27 / 4 16 41 77Saltillo, Coah.web. www.gobernación.gob.mxe-mail [email protected]

Acuña Local Delegation Delegación Local AcuñaGarita del Puente Internacional Puerta de MéxicoHidalgo No. 1 Zona Centro C.P. 26200Phone: 01(877) 772 10 52 / 772 64 28 / 772 67 72 FaxAcuña, Coah

Monclova Local DelegationOficina Local MonclovaBlvd. Harold R. Pape y Fco. I. Madero Blvd s/nCol. Guadalupe C.P. 25750Phone: 01(866) 632 94 57 / 632 94 58Monclova, Coahuila

Piedras Negras Local Delegation Delegación Local Piedras NegrasOficinas Federales Puente Internacional No. 2 Planta BajaZona Centro C.P. 26000Phone: 01(878) 782 42 72 / 782 36 63 / 2 00 30Piedras Negras, Coah.e-mail [email protected]ón Local Delegation

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mailto:[email protected]



Delegación Local TorreónPalacio Federal Primer PisoAvenida Morelos y Galeana C.P. 27000Phone: 01(871) 711 08 48 12 61 65 Torreón, Coah.e-mail [email protected]

Ministry of Foreign Affairs (Secretaria de Relaciones Exteriores)DelegationDelegaciónPalacio Federal Planta BajaAvenida Morelos y Galeana C.P. 27000Phone: 01(871) 716 29 78 / 716 47 26 / 716 47 08 FaxTorreón, Coah.web. www.ser.gob.mxe-mail [email protected]

Acuña Liason OfficeOficina de Enlace AcuñaCarretera Presa de la AmistadBlvd. Aeropuerto Phone: 01(871) 773 15 59Acuña, Coah.

Monclova Liason OfficeOficina de Enlace Monclova Blvd. Harold R. Pape s/nCol. GuadalupePhone: 01(866) 634 47 00Monclova, Coah.

Nueva Rosita Liason Office Oficina de Enlace Nueva Rosita Calle Simpson s/nPhone: 01(861) 614 10 06Nueva Rosita, Coah.

Piedras Negras Liason Office Oficina de Enlace Piedras NegrasEdificio PRONAF No. 15Phone: 01(878) 782 84 87 / 782 84 88 FaxPiedras Negras, Coah.e-mail [email protected]

Saltillo Liason Office

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http://www.ser.gob.mx/



Oficina de Enlace SaltilloPadre Flores No. 181 Centro C.P. 25000Phone: 01(844) 412 09 25 / 412 46 49 / 412 09 05Saltillo, Coah.e-mail [email protected]

Ministry of Federal Tax Revenue (Secretaria de Hacienda y Credito Publico/ SHCP)

Tax Administration Service (SAT)Servicio de Administración Tributaria (SAT)Blvd V. Carranza No. 2845Colonia La Salle C.P. 25240Phone: 01(844) 438 92 81Saltillo, Coah.web. www.sat.gob.mx

Local Collection Administration Administración Local de Recaudación Ave. El Eriazo No. 17 C.P. 27110Phone: 01(871) 729 03 23 / 729 03 30Torreón, Coah.

Local Collection Administration Administración Local de Recaudación Puente y Zaragoza s/n Centro C.P. 26000Piedras Negras, Coah.

Ministry of Economy (Secretaria de Economia/ SE)

Coahuila Delegation Delegación CoahuilaBlvd. Los González No. 551Col. Cruz del AirePhone: 01(844) 431 31 61 / 431 16 39 / 431 30 29Saltillo, Coah.web. www.economia.gob.mxe-mail [email protected]

Piedras Negras Subdelegation Subdelegación Piedras Negras

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http://www.economia.gob.mx/

http://www.sat.gob.mx/



Zaragoza No. 407 Sur Centro C.P. 26000Phone: 01(878) 782 26 42 / 782 20 79 / 782 43 80 Fax Piedras Negras, Coah.e-mail [email protected]

Torreón Subdelegation Subdelegación TorreónIndependencia Blvd. No. 2029 Pte. C.P. 27100Phone: 01(871) 718 88 64 / 718 58 73 Torreón, Coah.e-mail [email protected]

Mexican Business Information System (SIEM) (Federal)SIEM (Sistema de Información Empresarial Mexicana)

Blvd. V. Carranza No. 2230 Col. Jardín C.P. 25240Phone: 01(844) 416 70 92 / 416 72 12Saltillo, Coah.e-mail [email protected]

Ministry of Labor and Social Welfare (Secretaria del Trabajo y Prevision Social) (Federal)

Federal DelegationDelegación Federal Veracruz No. 725 entre Sierra Mojada y Nava C.P. 25280Phone: 01(844) 416 54 84 / 415 88 91Saltillo, Coah.web. www.stps.gob.mxe-mail [email protected]

Federal Subdelegation Subdelegación Federal Blvd. Río Nazas y Periferico Raúl López SánchezEdificio Coahuila A.P. 17 APhone: 01(871) 713 24 93 Torreón, Coah.

Sabinas Federal Office Oficina Federal Sabinas

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Palacio Municipal 2do. PisoMadero e Independencia C.P. 26700Phone: 01(861) 612 31 05Sabinas, Coah.

Ministry of Health (Federal) Secretariat of Health (State)Direction of Sanitary Regulation Dirección de Regulación SanitariaBlvd. Nazario Ortiz Garza No. 3385 2nd Floor Col. Doctores C.P. 25290Phone: 01(844) 439 17 24 / 439 17 23 / 439 17 22Saltillo, Coah.web. www.ssa.gob.mxe-mail [email protected]

Sanitary Jurisdiction No. 1 Jurisdicción Sanitaria 1Colón No. 203 Ote. Colonia Francisco I. Madero C.P. 26000Phone: 01(878) 782 58 33 / 782 01 02 / 782 83 17Piedras Negras, Coah. e-mail [email protected]

Sanitary Jurisdiction No 2 Jurisdicción Sanitaria No. 2Juárez No. 660 Centro C.P. 26200Phone: 01(877) 772 41 42 Acuña, Coah. e-mail [email protected]

Sanitary Jurisdiction No. 3Jurisdicción Sanitaria No. 3Ing. Raymundo del Bosque No. 3073 Fracc. Del Bosque C.P. 26700Phone: 01(861) 613 12 10Sabinas, Coah.

Sanitary Jurisdiction No. 4Jurisdicción Sanitaria 4Hidalgo No. 521 CentroPhone: 01(866) 633 35 56Monclova, Coah.e-mail [email protected]

Sanitary Jurisdiction No. 5Jurisdicción Sanitaria No. 5

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Calle Presidente Carranza s/n Col. El Pedregal. C.P. 27640Phone: 01(869) 696 07 05 Cuatrociénegas, Coah. e-mail [email protected]

Sanitary Jurisdiction No. 6Jurisdicción Sanitaria No. 6José Cueto y Serapio Santiago Esquina s/n Col. Ampliación Los Angeles C.P. 27140Phone: 01(871) 712 29 95 / 716 07 74Torreón, Coah.

Sanitary Jurisdiction No. 7Jurisdicción Sanitaria No. 7Juárez Ave. No. 15. Centro C.P. 27900Phone: 01(872) 773 20 44 / 773 36 92 Francisco I. Madero, Coah.e-mail [email protected]

Sanitary Jurisdiction No. 8Jurisdicción Sanitaria No. 8Isidro López Zertuche Blvd. 4295 NorthPhone: 01(844) 416 92 50 / 415 56 00Saltillo, Coah.e-mail [email protected]

Mexican Institute of Social Security (IMSS)

State Delegation Delegación Estatal Venustiano Carranza Blvd No. 2809 Phone: 01(844) 415 55 99Saltillo, Coah.e-mail [email protected]

Acuña SubdelegationSubdelegación AcuñaLerdo and Rayón No. 555Phone: 01(877) 772 67 24 / 772 58 77Acuña, Coah.

Monclova Subdelegation Subdelegación MonclovaHarold R. Pape Blvd No. 405 Sur Col. GuadalupePhone: 01(866) 631 14 12 / 631 31 39 Fax

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Monclova, Coah.

Piedras Negras Subdelegation Subdelegación Piedras Negras Eliseo Mendoza Berrueto Blvd No. 3701Col. Las Delicias Phone: 01(878) 783 11 53Piedras Negras, Coah.

Sabinas Subdelegation Subdelegación Sabinas Amador Chapa y Mina s/nTel 01(861) 612 64 95Sabinas, Coah.

Saltillo Subdelegation Subdelegación Saltillo Isidro López Blvd. No. 2791 Int. 1Phone: 01(844) 416 44 19Saltillo, Coah.e-mail [email protected]

Torreón Subdelegation Subdelegación TorreónBlvd. Independencia No. 450 PtePhone: 01(871) 712 51 60 Ext. 101Torreón, Coahuilae-mail [email protected]

Institute for the National Workers’ Housing Fund (INFONAVIT)(Federal)

Coahuila 14th. Delegation Delegación 14 CoahuilaManuel Acuña y Ramón Corona S/N C.P. 25000 CentroPhone: 01(844) 412 01 40Saltillo, Coah.web. www.infonavit.gob.mxe-mail [email protected]

Torreón Subdelegaction Subdelegación TorreónCalzada Colón y Escobedo Ave C.P. 27000Phone: 01(871) 716 14 99 / 712 62 86 Torreón, Coah.

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Piedras Negras Local Office Oficina Local Piedras NegrasAnáhuac No. 701 North. Centro C.P. 26000Phone: 01(878) 782 54 54 / 782 54 55Piedras Negras, Coah.

National Water Commission (Comision Nacional del Agua/ CONAGUA)

Coahuila State Management Gerencia Estatal CoahuilaCentral Highway Km. 7.5 Phone: 01(844) 413 06 54 / 413 08 74Saltillo, Coah.web web www.cna.gob.mxe-mail e-mail [email protected]

Torreón Regional ManagementGerencia Regional Torreón Júarez Ave No. 2351 Ote. Centro C.P. 27000Phone: 01(871) 717 51 57 / 717 52 28 / 717 42 17 Torreón, Coah.e-mail [email protected]

Users Services Unique Office Ventanilla Unica de Servicios a UsuariosInsurgentes No. 407Col. Venustiano CarranzaPhone: 01(878) 783 44 88Piedras Negras, Coah.

Users Services Unique Office Ventanilla Unica de Servicios a Usuarios Múzquiz No. 385 NorthPhone: 01(871) 712 16 38Torreón, Coah.

State Offices

Secretariat of State (Secretaria de Gobierno)

Palacio de Gobierno 2do Piso

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Juárez e Hidalgo Zona CentroPhone: 01(844) 411 85 25 / 411 85 30 / 410 19 95 FaxSaltillo, Coah.web. www.coahuila.gob.mx/sgobe-mail [email protected]

Public Land and Business Registry (State)Registro Público del EstadoPeriferico Luis Echeverría No. 360 Pte.Phone: 01(844) 416 70 80 / 416 94 61 / 416 70 83Saltillo, Coah.

Public Land and Business Registry Oficina del Registro Público del Estado Victoria Street No. 207 CentroPhone: 01(877) 772 10 59Acuña, Coah.

Public Land and Business Registry Oficina del Registro Público del Estado Blvd. Benito Juárez No. 416 Phone: 01(866) 633 06 03Monclova, Coah.

Public Land and Business Registry Oficina del Registro Público del Estado Ramos Arizpe y Guerrero No. 280 Local 6Phone: 01(842) 422 03 63Parras, Coah.

Public Land and Business Registry Oficina del Registro Público del Estado Jiménez Oficina 304 Ote. Phone: 01(878) 782 22 35Piedras Negras, Coah.

Public Land and Business Registry Oficina del Registro Público del Estado Calle Madero y Ave Benito Juárez s/nPhone: 01(861) 612 18 56Sabinas, Coah.

Public Land and Business Registry Oficina del Registro Público del Estado Ave Allende No. 143 Pte.

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Phone: 01(177) 712 05 14San Pedro, Coah.

Public Land and Business Registry Oficina del Registro Público del Estado Blvd. Independencia No. 428 Pte,Phone: 01(871) 712 86 46 / 716 98 61Torreón, Coah.

Public Notary General DirectorDirección General de Notarias Luis Echeverría No. 350 Pte.Phone: 01(844) 416 82 20Saltillo, Coah.

Secretariat of Planning and Development (SEPLADE) Secretaría de Planeación y Desarrollo (SEPLADE)Periférico Luis Echeverría No. 1560 Torre Saltillo Piso 11 C.P. 25286Phone: 01(844) 415 17 14/ 415 21 62Lada sin Costo 01 800 718 4230/ EU y Canada 1 877 257 1784 Saltillo, Coah.web www.seplade-gob.mxe-mail [email protected]

Coahuila Ecology Institute Instituto Coahuilense de EcologíaVictoria No. 608 Zona Centro 1er. Piso C.P. 25000Phone: 01(844) 412 56 22 / 412 56 78 FaxSaltillo, Coah.e-mail [email protected]

State Water and Sanitation Commission Comisión Estatal de Aguas y SaneamientoDe la Fuente No. 433. Centro C.P. 25000Phone: 01(844) 414 04 55 / 414 66 22Saltillo, Coah.

Secretariat of Laying Out Land for BuildingSecretaría de Urbanismo y Obras Publicas (SUyOP)Blvd. Venustiano Carranza No. 2490 esquina con MichoacánColonia República Edificio La Fuente 1er. PisoPhone: 01(844) 416 55 55 / 416 13 33 / 416 08 39 / 415 64 16

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Saltillo, Coah.e-mail [email protected]

Undersecretary of Urban Development Subsecretaría de Desarrollo UrbanoVictoria No. 608 Zona Centro 2do. Piso C.P. 25000Phone: 01(844) 414 19 99 / 414 21 00 FaxSaltillo, Coah.e-mail [email protected]

Carboniferous Region ResidenceResidencia Región CarboníferaAbasolo Sur No. 192 Phone: 01(861) 612 33 12Sabinas, Coah.

Central-Desert Region ResidenceResidencia Región Centro-DesiertoBarranquilla and Zacatecas No. 417Col. GuadalupePhone: 01(866) 636 07 86Monclova, Coah.e-mail [email protected]

Laguna Region ResidenceResidencia Región LagunaEdificio Coahuila 1er Piso Periférico López SánchezPhone: 01(871) 717 19 68 / 713 47 60Torreón, Coah.e-mail [email protected]

Northern Region ResidenceResidencia Región NorteMatamoros No. 312 Pte.Phone: 01(878) 782 55 25Piedras Negras, Coah.

Secretariat of FinanceSecretaría de FinanzasCastelar and General Cepeda S/N CentroPhone: 01(844) 411 95 00Saltillo, Coah.

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web www.sfcoahuila.gob.mxe-mail [email protected]

Tax Collection Office Oficina de Recaudación de RentasGuerrero y Galeana S/NPhone: 01(877) 772 63 47 / 772 53 88 Fax Acuña, Coah.

Tax Collection Office Oficina de Recaudación de RentasGuerrero No. 601 Nte.Phone: 01(862) 861 00 18 / 861 00 20Allende, Coah.

Tax Collection Office Oficina de Recaudación de RentasPresidente Carranza and JuárezPhone: 01(869) 696 06 55 Cuatrociénegas, Coah.

Tax Collection Office Oficina de Recaudación de Rentas16 de Septiembre y ZaragozaPhone: 01(872) 723 27 95Francisco I. Madero, Coah.

Tax Collection Office Oficina de Recaudación de RentasAve.Cuauhtémoc No. 10 Interior 12-15Phone: 01(871) 712 00 09 / 712 16 80Matamoros, Coah.

Tax Collection Office Oficina de Recaudación de RentasBlvd. Pape No. 605Phone: 01(866) 632 16 80 / 632 40 19Monclova, Coah.

Tax Collection Office Oficina de Recaudación de RentasMorelos y 5 de Mayo s/nPhone: 01(864) 644 03 45 / 646 23 45Múzquiz, Coah.

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Tax Collection Office Oficina de Recaudación de RentasV. Carranza No. 195 Pte.Phone: 01(862) 624 50 72 / 624 53 87Nava, Coah.

Tax Collection Office Oficina de Recaudación de RentasAllende No. 22 Phone: 01(842) 422 05 45Parras, Coah.

Tax Collection Office Oficina de Recaudación de RentasAbasolo y Zaragoza Altos s/nPhone: 01(878) 782 60 22Piedras Negras, Coah.

Tax Collection Office Oficina de Recaudación de Rentas Ocampo No. 320 Int. 1 y 3Phone: 01(844) 488 01 34 / 488 22 90Ramos Arizpe, Coah.

Tax Collection Office Oficina de Recaudación de Rentas La Madrid and Juárez S/NPhone: 01(861) 612 03 44Sabinas, Coah.

Tax Collection OfficeOficina de Recaudación de Rentas President Cárdenas No. 278 Phone: 01(844) 410 50 45 / 410 52 25Saltillo, Coah.

Tax Collection OfficeOficina de Recaudación de Rentas Calle Simpson s/nPhone: 01(861) 614 50 15 / 614 05 12Nueva Rosita, Coah.

Tax Collection Office

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Oficina de Recaudación de Rentas Ave. Morelos y Zaragoza s/nPhone: 01(872) 722 34 22 / 722 08 01San Pedro, Coah.

Tax Collection Office Oficina de Recaudación de Rentas Diagonal Reforma No. 2323 Pte.Phone: 01(871) 718 79 32 / 718 79 80Torreón, Coah.

MUNICIPALITIES

Mayoral Offices

AbasoloCalle Nacional s/n C.P. 25540Phone: 01(866) 665 10 23Abasolo, Coah.

AcuñaGuerrero y Galeana SurCentro C.P. 26200Phone: 01(877) 772 61 30 / 2 35 11Acuña, Coah.e-mail [email protected]

AllendeGuerrero No. 601 NorteCentro C.P. 26530Phone: 01(862) 861 00 64 / 861 06 21Allende, Coah.e-mail [email protected]

ArteagaGeneral Cepeda e Hidalgo s/n C.P. 25350Phone: 01(844) 483 00 96 / 483 00 33Arteaga, Coah.

Candela

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Ave. Juárez s/n C.P. 25570Phone: 01(873) 736 01 21 / 736 02 56Candela, Coah.

CastañosHidalgo No. 100 Norte C.P. 25870Phone: 01(869) 697 03 64 / 697 10 10Castaños, Coah.

CuatrociénegasJuárez y Presidente Carranza s/n C.P. 27640Phone: 01(869) 696 06 50Cuatrociénegas, Coah.e-mail [email protected]

EscobedoDiagonal Reforma No. 2323 Ote.Phone: 01(871) 718 79 32 / 718 79 80Torreón, Coah.

Francisco I. MaderoPlutarco Elías Calles s/n C.P. 27900Phone: 01(872) 723 21 43 / 723 28 48Francisco I. Madero, Coah.

FronteraProgreso y Cuauhtémoc s/n CentroC.P. 25600Phone: 01(866) 635 00 45 / 635 08 45Frontera, Coah.

General CepedaHidalgo s/n C.P. 25950Phone: 01(842) 425 01 94 / 425 01 87General Cepeda, Coah.

GuerreroRaúl López Sánchez s/n

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C.P. 26640Phone: 01(862) 626 40 76Guerrero, Coah.

HidalgoMorelos y Porfirio Díaz s/n C.P. 26670Phone: 01(867) 674 01 10Hidalgo, Coah.

JiménezHidalgo No. 100 s/n C.P. 26400Phone: 01(878) 786 00 07 / 786 00 69Jiménez, Coah.

JuárezAvenida Las Flores s/n C.P. 25400Juárez, Coah.

LamadridZaragoza y Juan Antonio de la Fuente s/n Centro C.P. 27700Phone: 01(869) 694 21 74Lamadrid, Coah.

MatamorosCalle Pabellón e Independencia s/n C.P. 27440Phone: 01(871) 712 00 13 Matamoros, Coah.

Monclova Zaragoza y V. Carranza s/n C.P. 25700Phone: 01(866) 633 06 11Monclova, Coah.web. www.monclova.gob.mxe-mail [email protected]

MorelosJuárez y Rayón s/n

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C.P. 26500Phone: 01(862) 624 00 18 / 624 04 74Morelos, Coah.

MúzquizHidalgo No. 205 Norte C.P. 26340Phone: 01(864) 616 02 36 / 616 19 29Múzquiz, Coah.e-mail [email protected]

NadadoresHidalgo No. 39 C.P. 27550Phone: 01(869) 4 05 44Nadadores, Coah.

NavaZaragoza No. 105 C.P. 26170Phone: 01(862) 624 54 65 / 624 53 86Nava, Coah.web. www.nava.gob.mxe-mail [email protected]

OcampoEscobedo y E. Carranza s/n C.P. 27500Phone: 01(869) 695 00 80Ocampo, Coah.

ParrasMadero y Treviño s/n C.P. 27980Phone: 01(842) 422 00 14 /42 2 08 34Parras, Coah.e-mail [email protected]

Piedras NegrasAve. 16 de Septiembre y Calle Monterrey No. 1304 Norte C.P. 26000

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Phone: 01(878) 782 51 08 / 782 53 58Piedras Negras, Coah.e-mail [email protected]

Progreso Independencia No. 205 Norte C.P. 25420Phone: 01(861) 611 10 99Progreso, Coah.

Ramos ArizpeAllende No. 281 C.P. 25900Phone: 01(844) 488 10 80 / 488 01 73Ramos Arizpe, Coah.web. www.ramosarizpe.nete-mail [email protected]

SabinasMadero e Independencia No. 117 Norte C.P. 26700Phone: 01(861) 612 63 12 / 612 30 70Sabinas, Coah.web www.sabinas-coahuila.gob.mxe-mail [email protected]

SacramentoHidalgo s/n C.P. 27750Phone: 01(869) 694 17 42Sacramento, Coah.

SaltilloBlvd. Fco. Coss y Obregón No. 745 C.P. 25000Phone: 01(844) 414 90 15 / 414 79 89Saltillo, Coah.web. www.saltillo.gob.mxe-mail [email protected]

San BuenaventuraHidalgo No. 119

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C.P. 25500Phone: 01(869) 694 12 55San Buenaventura, Coah.

San Juan de SabinasSimpson Street s/n C.P. 26800Phone: 01(861) 614 06 30 / 614 00 46Nueva Rosita, Coah.e-mail [email protected]

San PedroAve. Juárez y Fco. I. Madero s/n C.P. 27800Phone: 01(872) 722 00 17 / 722 00 46San Pedro, Coah.

Sierra Mojada5 de Mayo s/n C.P. 27600Phone: 01(869) 695 21 76 / 695 22 81Sierra Mojada, Coah.e-mail [email protected]

TorreónMatamoros y Galeana s/n C.P. 27000Phone: 01(871) 729 23 71 / 729 23 72Torreón, Coah.web www.torreon.gob.mxe-mail [email protected]

ViescaCalle Centenario No. 1 C.P. 27480Phone: 01(671) 674 02 08 / 674 02 09Viesca, Coah.

Villa UniónHidalgo y Cuauhtémoc s/n C.P. 26600Phone: 01(862) 623 01 60 / 623 00 59Villa Unión, Coah.e-mail mvillaun@comuni_k.com

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ZaragozaAllende No. 104 C.P. 26450Phone: 01(862) 626 00 61 / 626 08 73Zaragoza, Coah.

2. Private Services

NOTARY PUBLIC DIRECTORY

Acuña, CoahuilaArea Code 01(877)

Lic. Luis Maltos Briseño Notary Office Number 1Galeana No. 132 Pte. CentroPhone: 772 61 82 / 772 55 99 Fax e-mail [email protected]

NOT OCCUPIED Notary Office Number 2

Lic. José Cuitláhuac Cordova Glz. Notary Office Number 3Rayón No. 185 Pte. CentroPhone: 772 68 76

Lic. José Telésforo VillarrealNotary Office Number 4Salinas Madero No. 282 Pte.Phone: 772 55 14

Lic. Jorge Cano Loperena Notary Office Number 5Matamoros No. 195. CentroPhone: 772 67 28 / 772 50 45 Fax

Lic. Héctor Gpe. Carmona MartínezNotary Office Number 6(ON LEAVE)Ignacio Ramírez No. 110 Pte.Phone: 772 10 95

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Lic. Armin José Valdéz Torres Notary Office Number 7Madero No. 150 Pte. CentroPhone: 772 01 02

Lic. Syria Cristina Cano TorralvaNotary Office Number 8Lerdo No. 460 Sur CentroPhone: 772 38 41

Lic. Evaristo Lenin Pérez Rivera Notary Office Number 9Allende No. 480-B CentroPhone: 772 65 10 / 772 80 93 Faxe-mail [email protected]

Allende, CoahuilaArea Code 01(862)

Lic. César Alberto Cadena Bhome Notary Office Number 9Manuel Acuña No. 401 SurPhone: 781 14 25

Francisco I. MaderoArea Code 01(872)

Lic. Modesto Adelmo Flores Flores Notary Office Number 5Ave. Zaragoza No. 28 Zona CentroPhone: 723 26 54 / 722 01 45

Frontera, CoahuilaArea Code 01(866)

Lic. José Angel Chávez Vargas Notary Office Number 25Francisco I. Madero No. 208 Sur. CentroPhone: 635 50 20e-mail [email protected]

Monclova, CoahuilaArea Code 01(866)

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Lic. Alejandro Coronado Rodríguez Notary Office Number 1Brasil No. 1007 Col. GuadalupePhone: 636 19 61 / 636 24 05 / 636 10 82 Fax

Lic. Rafael Treviño de la FuenteNotary Office Number 2De la Fuente No. 306 Pte. 1º FloorPhone: 633 29 40 / 633 00 36 Fax

Lic. José Gilberto Ríos Nañez Notary Office Number 3Guerrero Sur No. 213-B. CentroPhone: 632 09 52 / 633 32 96 Fax

Lic. Bernardo Molina DuqueNotary Office Number 4Zaragoza Sur No. 535-2 Zona CentroPhone: 632 20 42 / 632 03 87 Fax

Lic. Ana María Serrano Ramírez Notary Office Number 5Metalúrgica No. 204 Lagunas del Rey Col. Industrial

Lic. Beningo Gil de los Santos Notary Office Number 6(ON LEAVE)

Lic. Oscar R. Maldonado García Notary Office Number 7Zaragoza No. 540 Sur. CentroPhone: 632 46 23 / 633 11 40 / 632 46 24e-mail [email protected]

Lic. Silvia Acuña Escobedo Notary Office Number 8Hidalgo No. 617-B Sur Phone: 633 69 99 / 632 30 67e-mail [email protected]

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Lic. Rafael Ibarra Chacón Notary Office Number 9(ON LEAVE)Hidalgo No. 335 SurPhone: 633 20 81

Lic. Silvia Garza CalderónNotary Office Number 10(ON LEAVE)

Lic. Telémaco O. Zertuche Flores Notary Office Number 11De La Fuente No. 126 Pte. CentroPhone: 633 18 61 / 633 01 98 Fax

Lic. Alfonso Ornelas NarroNotary Office Number 12Hidalgo No. 213-2 Norte CentroPhone: 633 04 85 / 633 49 74 Faxe-mail [email protected]

Lic. Gerardo A. Valdés Calderón Notary Office Number 13Torreón No. 400 Col. GuadalupePhone: 633 07 84 / 633 30 49 Faxe-mail [email protected]

Lic. Luis Angel Martínez CamposNotary Office Number 14Allende No. 333 Ote. Despacho 5 2º Piso Zona CentroPhone: 633 17 17 / 633 76 76 / 633 49 44 Fax

Lic. José Antonio Juarísti Septién Notary Office Number 15Matamoros No. 125 Norte CentroPhone: 633 70 15 / 633 80 15 / 633 00 23 Faxe-mail [email protected]


Lic. Enrique Neaves MuñizNotary Office Number 17

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Miguel Blanco No. 233 L-5 CentroPhone: 633 70 70 / 633 73 55

Lic. Ricardo López Campos Notary Office Number 18Ave. V. Carranza No. 110 CentroPhone: 633 66 69 / 633 97 69 Fax

Lic. Francisco Xavier Ramos RamírezNotary Office Number 19Ermita No. 349 CentroPhone: 633 44 76 / 633 69 30 Fax

Lic. Roberto Moncada Mendoza Notary Office Number 20Zaragoza No. 415 Sur CentroPhone: 632 06 83 / 632 16 20 / 632 06 83 Fax

Lic. Alfonso Flores MenchacaNotary Office Number 21Zaragoza No. 306 Norte CentroPhone: 633 16 82

Lic. Felipe A. González Rodríguez Notary Office Number 22Hidalgo No. 211 Norte. CentroPhone: 633 37 00 / 633 15 13 / 633 38 00e-mail [email protected]

Lic. Jesús Gilberto Saracho NavarroNotary Office Number 23Calle De La Fuente No. 118 CentroPhone: 633 53 00 / 633 53 01e-mail [email protected] Lic. María Carolina Ríos Nañez Notary Office Number 24(ON LEAVE)

Múzquiz, CoahuilaArea Code 01(864)

Lic. Homero Hernández González Notary Office Number 1Zaragoza No. 513 Pte. CentroPhone: 616 24 58

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Lic. Patricio H. Ruiz Múzquiz Notary Office Number 13Santa Rosa No. 213 Pte. CentroPhone: 616 06 57 / 616 04 90 Faxe-mail [email protected]

Nueva Rosita, Coahuila (San Juan de Sabinas)Area Code 01(861)

Lic. Adib Name Saade Notary Office Number 8América No. 9 CentroPhone: 614 26 02 / 614 58 12 Fax

Lic. Arturo Mancha Fuentes Notary Office Number 10Acuña No. 15 Col. ComercialPhone: 614 23 31

Parras, CoahuilaArea Code 01(842)

Lic. Juan Carlos Lamas Urista Notary Office Number 1Reforma No. 15 Sur CentroPhone: 422 04 60

Lic. Fernando Orozco Cortés Notary Office Number 2(ON LEAVE)Francisco I. Madero No. 203 AltosPhone: 422 05 50

Lic. Jesús Ma. Farías Ayala Notary Office Number 3Reforma No. 3 CentroPhone: 422 25 83

Lic. Homero H. Gutiérrez FloresNotary Office Number 4Coronel Isidro Treviño No. 23 CentroPhone: 422 07 95

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Piedras Negras, CoahuilaArea Code 01(878)

Lic. José M. Maldonado Maldonado Notary Office Number 1Zaragoza No. 602 Norte CentroPhone: 782 55 55 / 782 36 10 Fax

Lic. Ernesto Vela del Campo Notary Office Number 2Zaragoza No. 514 Sur. CentroPhone: 782 70 15 / 782 71 36 / 782 70 75 Faxe-mail [email protected]

Lic. Ramón Watts García Notary Office Number 3Padre de las Casas No. 106 Norte. CentroPhone: 782 36 46 / 782 33 02 Faxe-mail [email protected]

Lic. Manuel García Bermea Notary Office Number 4Guadalajara No. 102 Col. Nisperos

Lic. Hermilo Ramos Bueno Notary Office Number 5Teran No. 106 Pte. CentroPhone: 782 16 40e-mail [email protected]

Lic. Hortencia Subealdea Narvaez Notary Office Number 6México No. 209 Col. RomaPhone: 782 84 74

Lic. Heriberto Fuentes Salazar Notary Office Number 7Juárez No. 204 Pte. CentroPhone: 782 03 10


Lic. Jesús Mario Flores Garza Notary Office Number 10Jiménez No. 507 Pte. Centro

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Lic. Humberto Villarreal Rodríguez Notary Office Number 11Morelos No. 215 Norte CentroPhone: 782 03 09

Lic. Rodolfo Briseño HermosilloNotary Office Number 12Zaragoza y Matamoros Primer PisoEdificio Farmacia del Nte.Phone: 782 04 60

Lic. Jesús Ma. Hinojosa Fajardo Notary Office Number 13Morelos Ave No. 504 Sur. CentroPhone: 782 28 44e-mail [email protected]

Lic. Mario Héctor Jáuregui PadillaNotary Office Number 14San Judas No. 511 Fracc. San JoséPhone: 783 47 81 / 783 47 82 / 783 24 84 Faxe-mail [email protected]

Lic. Jaime Juarísti Santos Notary Office Number 15Septiembre 16th Ave. No. 311 Las Fuentes ResidencialPhone: 782 15 00 / 782 15 12 Faxe-mail [email protected]

Lic. Alejo Emanuel. Saucedo OrtizNotary Office Number 16(ON LEAVE)San José No. 600 Col. San JoséPhone: 782 22 35 / 783 69 41

Lic. Heriberto M. Fuentes Maciel Notary Office Number 17(ON LEAVE)Acapulco No. 304 Col. Nísperos. Phone: 782 72 21

Lic. Jesús Chávez VillanuevaNotary Office Number 18

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(ON LEAVE)Pedro Gentil No. 13 Col. Saltillo 400

Ramos Arizpe, CoahuilaLada 01(844)

Lic. Armando M. Fernández Montoya Notary Office Number 38V. Carranza No. 114 Phone: 488 21 01 / 88 33 01 Fax

Lic. Rosa Ma. Cedillo ElizondoNotary Office Number 66Blvd. Plan de Guadalupe No. 166Phone: 488 48 48

Sabinas, CoahuilaArea Code 01(861)

Lic. José A. Dávila Montesinos (ON LEAVE)Notary Office Number 2Ave. Independencia No. 100 Pte.Phone: 612 37 98 / 612 37 99

Lic. Héctor R. Reséndiz Martínez Notary Office Number 3Gral. Bravo No. 1480Col. Jorge B. Cuellar


Lic. José Juan Castañón González Notary Office Number 5Independencia No. 283 Sur CentroPhone: 612 85 31

Lic. Luis A. Rodríguez BenavidesNotary Office Number 6May 5th No. 161 CentroPhone: 612 05 52 / 612 31 29 Faxe-mail [email protected]

NOT OCCUPIEDNotary Office Number 7

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Lic. Leopoldo S. Villarreal GonzálezNotary Office Number 9Zaragoza No. 453 Pte. CentroPhone: 612 00 87 / 612 12 93 Fax

Lic. Alejandro G. Ramos ValdésNotary Office Number 11Independencia No. 121-3 Sur CentroPhone: 612 27 02

Lic. José Luis Cárdenas DávilaNotary Office Number 12Zaragoza No. 123 Pte. CentroPhone: 612 16 11

Saltillo, CoahuilaArea Code 01(844)

Lic. Fernando Donato De las Fuentes Hdz.(ON LEAVE)Notary Office Number 1Ave. Universidad No.193 Col. República Pte. Phone: 415 75 76

Lic. Agustín de Valle RecioNotary Office Number 2Juárez No. 245 Pte. Suite 3 Centro Phone: 4112 60 54 / 412 61 06 Fax

Lic. Liana Lucía Dávila CabelloNotary Office Number 3Candela No. 1952 Col. República Pte.. Phone: 416 95 90

Lic. Francisco J. Aguirre FuentesNotary Office Number 4(ON LEAVE)Metropolitan Building C. Jesús Acuña Narro 113-201 A-B Col. República NortePhone: 416 59 46 / 416 59 81

Lic. Edilberto Leza LópezNotary Office Number 5

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Allende Sur No. 277 Interior 1, Despachos Offices 1, 2 y 4 Zona CentroPhone: 412 16 45

Lic. Magdalena S. Flores RodríguezNotary Office Number 6Blvd. Nazario Ortiz Garza No. 2250 Plaza Obelisco Suite No. 24 Phone: 416 98 98 / 439 33 33 Fax

Lic. Gilberto Garza MartínezNotary Office Number 7Chiapas No. 641 República Oriente Phone: 416 01 35 / 416 01 95 / 416 24 69 Faxe-mail [email protected]

Lic. Gilberto Garza ValdésNotary Office Number 8Cuatrociénegas No. 1691 Col. República Pte..Phone: 416 21 30 / 415 18 18 Faxe-mail [email protected]

Lic. Onésimo Flores RodríguezNumber of Notary’s office :9Monclova No. 2650 Col. República Pte. Phone: 415 01 05 / 415 09 84 / 415 02 00 Fax

Lic. Arturo Homero González RamírezNotary Office Number 10Morelos Sur No. 165 Phone: 414 96 24 / 414 10 07

Lic. Armando Javier Prado DelgadoNotary Office Number 11Emilio Carranza No. 450 Norte CentroPhone: 410 44 50 / 410 44 51 / 410 44 52 / 410 44 53e-mail [email protected]

Lic. Jesús Fco. Aguirre GarzaNotary Office Number 12Morelos Sur No. 162 Phone: 414 29 77 / 414 16 27e-mail [email protected]

Lic. Indalecio Martínez RodríguezNotary Office Number 13Victoria No. 322 Pte. Centro

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Phone: 414 87 68 / 414 98 16

Lic. José Fuentes GarcíaNotary Office Number 14(ON LEAVE)Pilares No. 278 Col. Jardines del Valle Phone: 415 59 50 Personal Address

Lic. Raúl López MercadoNotary Office Number 15La Madrid No. 1874 Col. República Pte.Phone: 439 18 16 / 417 44 44 Fax

Lic. Raúl Praxedis García ElizondoNotary Office Number 16Perif. Luis Echeverría No. 443 Col. República Pte.Phone: 415 55 13 / 415 27 59 Faxe-mail [email protected]

Lic. Alberto Fabián Villarreal FloresNotary Office Number 17Jesús Manuel Acuña Narro No. 103-102 B Tercer Piso Phone: 415 88 93 / 16 27 15 Faxe-mail [email protected]

Lic. Antonio Gutiérrez CabelloNotary Office Number 18(ON LEAVE)Perla No. 225 Col. Miravalle

Lic. Oscar Villegas RicoNotary Office Number 19Ramos Arizpe No. 376 Pte. Interior 1 Phone: 412 75 90 / 412 26 16 Faxe-mail [email protected]

Lic. Valeriano Valdés ValdésNotary Office Number 20Juárez No. 215-1 Pte. Centro Phone: 412 81 22 / 414 56 43 Faxe-mail [email protected] , [email protected]

Lic. Luis Manuel Aguirre CastroNotary Office Number 21Edificio Metropolitano Despacho 401Jesús Acuña Narro No. 113 4to Piso

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Phone: 416 70 93 / 416 86 58 Faxe-mail [email protected]

Lic. Antonio Manuel Quijano GonzálezNotary Office Number 22Allende No. 224 Norte Despacho 103 Edificio Lomeli Zona CentroPhone: 412 09 86

Lic. Angel Martínez RincónNotary Office Number 23Juárez No. 245 Local 6 y 7 Zona Centro Phone: 414 11 90

Lic. Javier Cedillo de la PeñaNotary Office Number 24Francisco Murguía No. 850-7 Privada Concepción Zona CentroPhone: 412 12 32

Lic. Nemo Strozzi TijerinaNotary Office Number 25(ON LEAVE)Ave. México No. 748 Col. Latinoamericana Phone: 412 08 73

Lic. Luis N. Dávila FloresNotary Office Number 26Candela No. 1952 Col. República Pte.Phone: 416 73 48 / 416 95 90

Lic. Raúl de la Peña FloresNotary Office Number 27Gral. Cepeda y De la Fuente

Lic. Urbano González SantosNotary Office Number 28Ramos Arizpe No. 271 CentroPhone: 412 09 18

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Lic. Homero Gómez GarcíaNotary Office Number 29Juárez No. 361 Pte. CentroPhone: 414 96 58 / 412 05 62 Faxe-mail [email protected]

Lic. José Luis Treviño MartínezNotary Office Number 30Privada Coahuila No. 2005 Col. República Pte.Phone: 439 17 40

Lic. Armando Sergio Fuentes AguirreNotary Office Number 31(ON LEAVE)Distrito Federal No. 420 Col. República Phone: 413 89 27

Lic. Alvaro Morales RodríguezNotary Office Number 32Juárez No. 237 Pte. Zona CentroPhone: 414 25 10

Lic. Luis Hernández ElguézabalNotary Office Number 33Obregón No. 106 Norte Zona CentroPhone: 414 98 57 414 23 75 Fax

Lic. José Antonio Flores GarzaNotary Office Number 34Jesús Manuel Acuña Narro No. 320Col. República Pte.Phone: 416 24 96e-mail [email protected]

Lic. Alicia Elva Barajas SosaNotary Office Number 35Carmen Aguirre de Fuentes No. 651-AZona CentroPhone: 412 63 73 / 414 77 40 / 414 77 50 / 410 25 35 Faxe-mail [email protected]

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Lic. José Humberto Salinas EverttNotary Office Number 36Bravo No. 253 NorteZona Centro Phone: 414 15 81 / 412 82 01 / 414 06 83 Fax

Lic. Raymundo Cristo del Bosque Rdz.Notary Office Number 37Canadá No. 250 Col. Virreyes Residencial Phone: 415 42 42 / 415 44 33 Fax

Lic. Ramiro Valdés de la PeñaNotary Office Number 39Av. Los Pilares No. 267 Fracc. SantiagoPhone: 416 09 59 / 416 06 59 Fax

Lic. Alfonso García Salinas(ON LEAVE)Notary Office Number 40Fco. Coss Blvd. No. 450 Pte. Interior 1 Phone: 414 50 51e-mail [email protected]

Lic. Alvaro Campos JiménezNotary Office Number 41De la Fuente No. 380 CentroPhone: 412 83 40 e-mail [email protected]

Lic. Rubén R. Sánchez MontemayorNotary Office Number 42Luis Echeverría No. 715 3er Piso Despacho BPhone: 416 62 89e-mail [email protected]

Lic. Ramón Oceguera RamosNotary Office Number 43Gral. Cepeda No. 417 Sur CentroPhone: 410 73 04

Lic. Jesús Elizondo SolisNotary Office Number 44Hidalgo No. 2575 Col. República Norte

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Phone: 416 40 30 / 416 40 90 Fax e-mail [email protected]

Lic. José Díaz MorenoNotary Office Number 45Distrito Federal No. 794 Col. República Pte.Phone: 416 26 10 / 416 72 05 / 415 69 03 Faxe-mail [email protected]

Lic. Hilario Vázquez HernándezNotary Office Number 46Chihuahua No. 664 Col. República Pte.Phone: 416 09 78 / 416 76 64 Faxe-mail [email protected] Lic. Ivan Sergio Gutiérrez VelaNotary Office Number 47Othón de Mendizabal No. 2007 Col. UniversidadPhone: 415 00 40 Fax

Lic. Segundo Carlos Francisco Javier Diez de Urdanivia Fernández(ON LEAVE)Notary Office Number 48Lago de Colorado No. 602Fracc. Valle de San Agustín

Lic. ldefonso J. Verduzco GonzálezNotary Office Number 49Blvd. V. Carranza No. 3660 2do PisoPhone: 415 96 01 / 415 96 61 Fax

Lic. Juana Valdés VillarrealNotary Office Number 50Bravo North No. 1020 CentroPhone: 410 20 13 / 410 20 14 Faxe-mail [email protected]

Lic. Hilda Elena Sánchez de LeónNotary Office Number 51Reynosa No. 548 Col. República Pte.Phone: 416 95 98 / 416 95 92 / 416 95 38e-mail [email protected]

Lic. Ma. Elena Gpe. Orozco AguirreNotary Office Number 52Blvd V. Carranza No. 3940 Local 6

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Plaza Las Vigas Phone: 415 18 52 / 416 00 46 Fax e-mail [email protected]

Lic. Victor Manuel Luna LozanoNotary Office Number 53Paseo de las Arboledas No. 1061 Fracc. ChapultepecPhone: 417 80 81

Lic. Marcos Trejo RodríguezNotary Office Number 54J. Valdés Sánchez Blvd No. 2369 Fracc. EuropaPhone: 416 63 33 / 415 21 31 Fax

Lic. Humberto R. Medina de la CruzNotary Office Number 55Benito Juárez No. 361 Pte. CentroPhone: 412 05 62 / 414 96 58

Lic. Arminda Rodríguez GilNotary Office Number 56Michoacán Pte. No. 215 Col. TecnológicoPhone: 415 12 63 / 415 54 39 / 415 71 16e-mail [email protected]

Lic. José Ricardo Martínez OrtegónNotary Office Number 57Luxemburgo e Inglaterra No. 195 Col. Virreyes ResidencialPhone: 439 13 53 / 416 58 08 Faxe-mail [email protected]

Lic. Laura Elena Garza OrtaNotary Office Number 58(ON LEAVE)Argentina No. 137 Fracc. Alamos Rancho de Peña

Lic. Gloria C. Montemayor Montemayor.Notary Office Number 59Montevideo No. 551-1 Col. LatinoamericanaPhone: 416 80 25 / 416 80 65 Faxe-mail [email protected]

Lic. Carlos Juarísti SeptiénNotary Office Number 60Laguna del Carmen No. 1120 Col. La SallePhone: 415 40 11 / 415 51 77 / 415 90 61 / 415 79 63 Fax

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Lic. Juan Gerardo Nava MuñozNotary Office Number 61Yucatán No. 764 Col. República NortePhone: 439 14 70 / 439 05 20 Faxe-mail [email protected]

Lic. Mauricio González PuenteNotary Office Number 62(ON LEAVE)Blvd. Francisco Coss No. 555Phone: 416 21 22 Lic. Regulo Gaytán RangelNotary Office Number 63Francisco de Urdiñola No. 538 Zona Centro Phone: 414 73 99

Lic. Adriana Parra FloresNotary Office Number 64Abasolo Norte No. 3788-8 Fracc. AlpesPhone: 415 36 01e-mail [email protected]

Lic. Alejandro Baragaño RosasNotary Office Number 65Luis Echeverría No. 361 Plaza Del Norte Local 3 Phone: 415 51 30 e-mail [email protected]

Lic. Alejandro Palacios OlivasNotary Office Number 67Juárez No. 245 Pte. Despacho 3Zona CentroPhone: 412 60 54 / 412 61 06 Fax

San Pedro, CoahuilaArea Code 01(872)

Lic. José Alejandro Guerrero Romo Notary Office Number 1Zaragoza No. 110 SurZona CentroPhone: 722 00 06 e-mail [email protected]

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Lic. Libardo Llanes Gómez Notary Office Number 4Acuña No. 147 Zona CentroPhone: 722 15 45 / 722 14 48

Torreón, CoahuilaArea Code 01(871)

Lic. David Rolando Cázares JuárezNotary Office Number 1Allende No. 447 Pte. Despacho 3Zona CentroPhone: 712 59 65e-mail [email protected]

Lic. Fernando González LafuenteNotary Office Number2Acuña No. 45 NorteZona CentroPhone: 712 73 23 / 716 54 04 / 712 66 11 / 712 00 87 Faxe-mail [email protected]

Lic. Jacinto Faya ViescaNotary Office Number 3Ave. Morelos No. 1320 Pte. Edificio Monterrey Despacho No.103Phone: 716 48 58 / 712 52 72 / 716 23 07 / 712 69 73 Faxe-mail [email protected]

Lic. Olivia Chibli ChibliNotary Office Number 4. Juárez Ave No. 428 Pte. Zona CentroPhone: 712 75 08 / 712 41 92 Fax

Lic. Octavio A. Orellana TrinidadNotary Office Number 5

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Degollado No.101 Norte Zona CentroPhone: 712 92 46 / 712 37 85

Lic. Tomás Matias Román MierNotary Office Number 6Cepeda No. 237 Sur Suite 407 Edificio Glz. Cárdenas 4to Piso Zona CentroPhone: 722 37 31 / 722 37 51 / 712 56 02 / 712 00 78 Faxe-mail [email protected]

Lic. Emma Laura Wong EsparzaNotary Office Number 7Galeana No. 159 Sur Zona Centro Phone:716 44 24 / 718 46 47 Fax

Lic. Hugo García SánchezNotary Office Number 8Ave. Matamoros No. 71 Pte.Zona CentroPhone:. 712 09 08 / 712 04 33 / 712 37 01 Faxe-mail [email protected]

Lic. Gustavo Muñoz DominguezNotary Office Number 9Av. Morelos No. 125 Pte. CentroTel(s: 712 74 34

Lic. Arturo Novelo GuerraNotary Office Number 10Jiménez No. 386 Pte. Zona CentroPhone: 712 94 84 / 711 05 54 Faxe-mail [email protected]

Lic. Rodolfo González TreviñoNumber of Notary’s office 11Galeana No. 211 Sur 1er PisoZona CentroPhone: 712 14 45

Lic. Carlos Gómez HernándezNotary Office Number 12Escobedo No. 52 Pte. Centro

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Phone: 716 58 50 / 716 58 95 / 716 44 36 Faxe-mail [email protected]

Lic. Eduardo Iduñate RamírezNotary Office Number 13Matamoros Ave. No. 484-A Pte. Centro Tel(s: 716 17 18 / 712 60 69

Lic. Feliciano Cordero SánchezNotary Office Number 14Av. Matamoros No. 308 Pte. CentroPhone: 716 14 80 / 712 09 30 / 716 36 59e-mail [email protected]

Lic. Salvador Sánchez y SánchezNotary Office Number 15Matamoros Ave. No. 888 Pte. CentroPhone: 712 14 14 / 712 55 91 / 712 14 24 Faxe-mail [email protected]

Lic. Bernardo Segura GarzaNotary Office Number 16Leona Vicario No. 228 Sur CentroPhone: 716 90 20 / 716 94 37 / 716 98 51 Fax

Lic. José Villalobos AmadorNotary Office Number 17Ave. Morelos No. 443 Pte. CentroPhone: 712 36 98

Lic. Manuel Leal MéndezNotary Office Number 18Ave. Juárez No. 727 Pte.Phone: 716 72 14

Lic. José Ortíz BarrosoNotary Office Number 19Ave. Matamoros No. 125 Pte. Centro Phone: 712 73 75 / 716 76 22 / 712 03 63 Faxe-mail [email protected]

Lic. Cecilia E. del Bosque Garza

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Notary Office Number 20Ave. Morelos No. 779 Pte. Centro Phone:716 52 06 / 716 53 65 / 712 01 50 Fax

Lic. Ernesto V. Sánchez Viesca Notary Office Number 21 Ildefonso Fuentes No. 208 Sur. Centro Phone: 712 19 39 / 716 65 94 Faxe-mail [email protected]

Lic. Enrique Cota AlvaradoNotary Office Number 22Ave. Allende No. 149 Pte. Centro Phone: 712 38 58 / 712 80 99 Fax

Lic. Benito E. G. Serna LicerioNotary Office Number 23 (ON LEAVE)Circuito del Patrón 40 Col. Residencia La Hacienda

Lic. Stella Dávila FuentesNotary Office Number 24Ave.Abasolo No. 35 Pte. 1er Piso 6-AZona Centro Phone: 712 29 79 / 712 21 90 Fax

Lic. Raúl Mijares ContrerasNotary Office Number 25Galeana No. 225 Sur Centro Phone: 712 08 23 / 716 76 30 Fax

Lic. Mario Canales MartínezNotary Office Number 26Ave. Abasolo No. 35 Pte. Despachos 5-A y 6-A Zona Centro Phone: 712 29 79 / 712 21 90 Fax

Lic. Héctor Siller y SillerNotary Office Number 27Jiménez No. 36 Sur Int 4 Centro Phone: 712 24 60 / 712 39 87

Lic. Eduardo Martínez SalasNotary Office Number 28

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Ave.Juárez No. 266 Pte. Centro Phone: 712 49 47 / 716 80 62 Faxe-mail [email protected]

Lic. María de la Cruz Pasos HernándezNotary Office Number 29Degollado 339 Norte Centro Phone: 712 97 64 / 712 36 36 Fax

Lic. Jesús Alfonso Zavala CortésNotary Office Number 30Falcón No. 175 Sur. Centro Tel. 711 31 11 / 716 08 18

Lic. Mario Villarreal CarrilloNotary Office Number 31Galeana No. 291 Sur 1er Piso. Centro Phone: 712 21 78 / 712 92 92 /712 93 30 Fax

Lic. José María Iduñate AcostaNotary Office Number 32Ildefonso Fuentes 100 Sur. Centro Tel.(s): 712 36 23 / 712 59 91 / 716 66 54 Fax

Lic. Casimiro Valdés de LunaNotary Office Number 33Ave.Morelos No.543 Pte. Centro Tel. 712 05 58

Lic. Jesús Cedillo GonzálezNotary Office Number 34Calle Morelos No. 675 Pte. Centro Phone: 712 56 99 / 712 13 52 Fax

Lic. Homero Héctor del Bosque GarzaNotary Office Number 35Ave.Morelos No. 779 Pte. Centro Phone: 716 53 65 / 716 52 06 / 712 01 50 Fax

Lic. José Sergio Flores AguirreNotary Office Number 36Blanco No. 74 Norte Centro Phone: 712 84 66 / 711 02 88

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e-mail [email protected]

Lic. David Ortíz RamírezNotary Office Number 37Ave. Matamoros No. 380 Norte. Centro Phone: 712 96 40 / 712 27 72 Fax

Lic. Heriberto Ramos SalasNotary Office Number 38 (ON LEAVE)Priv. Guillermo Prieto 83 Pte. Centro Tel. 16 89 97

Lic. Enrique González Sarabia y MáynezNotary Office Number 39Niños Héroes No. 273 Sur. Centro Phone: 717 83 99

Lic. Hesiquio de la Garza LópezNotary Office Number 40Calz Colón No. 79 Norte. Centro Phone: 712 29 39 / 712 43 86 Fax

Lic. Roberto Saldaña SotomayorNotary Office Number 41Morelos No.978 Pte. Centro Phone: 712 06 49 / 712 35 74 Fax

NOT OCCUPIEDNotary Office Number 42

Lic. José María Iduñate GuzmánNotary Office Number 43Pabellón No. 19 Norte. Centro Tel. 712 43 14 / 712 33 63 Fax

Lic. Fernando A. Cárdenas GonzálezNotary Office Number 44Abasolo Ave. No. 1028 Pte.Centro Phone: 718 91 00 / 713 34 78 / 718 18 08e-mail [email protected]

Lic. Fernando Muñoz Domínguez

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Notary Office Number 45Morelos No. 1320-1002 Pte. Centro Phone: 712 17 81 / 712 76 63e-mail [email protected]

Lic. Fernando Lagunas MacíasNotary Office Number 46Ave.Abasolo No. 906 Pte. Centro Phone: 717 81 56 / 717 66 77 / 717 71 06 Faxe-mail [email protected]

Lic. Víctor González AvelarNotary Office Number 47Narcizo Mendoza No. 900 Col. Ampliación Los Angeles

Lic. Claudia E. Hernández SánchezNotary Office Number 48Javier Mina No. 344 Sur. Centro Phone: 716 59 80 Fax

Lic. Gerardo Gómez EchavarriNotary Office Number 49Matamoros No. 60 Pte. 2do Piso. Centro Phone: 716 22 16 / 712 24 14 Faxe-mail [email protected]

Lic. José de Jesús Hernández Sordo Notary Office Number 50Callejón de los Secretos No. 610 Col. Campestre La RositaPhone: 721 10 20 / 715 26 29 Faxe-mail [email protected]

Lic. Oscar Enrique Guerrero GonzálezNotary Office Number 51Comonfort No. 111 Norte. Centro Fax: 713 90 11Fax

Lic. Pedro Martínez PopeNotary Office Number 52Matamoros No. 191 Ote. 1er Piso Despacho 4 Zona Centro Phone: 716 39 00 Fax

Lic. Ana Patricia Ramos Torres

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Notary Office Number 53Mariano López Ortíz No. 918 Norte. Centro Phone: 713 98 75 / 713 27 15 / 713 06 14 Faxe-mail [email protected]

Lic. Carlos García CarrilloNotary Office Number 54Jiménez No. 185 Norte. Centro Phone: 712 72 59 / 716 42 94 Fax

Lic. Armando Martínez HerreraNotary Office Number 55Blvd. Independencia No. 291 Pte. CentroPhone: 722 30 56 / 722 30 57 / 722 30 58 / 713 40 63 Faxe-mail [email protected]

Lic. Jesús G. Sotomayor GarzaNotary Office Number 56(ON LEAVE)Blvd. Revolución No. 260 Pte.Tel. 713 92 90

Lic. Jesús R. Cisneros HernándezNotary Office Number 57 (ON LEAVE)Ave. Morelos 779 Pte.

Lic. Ma. Isabel Cobo CeladaNotary Office Number 58Guillermo Prieto No. 83 Pte. Centro Phone: 716 89 97 / 716 89 95 Fax

Lic. Rosa Ma. Aguirre FuentesNotary Office Number 59Calzada Saltillo 400 No. 565 SurPhone: 720 14 81

Lic. Salvador Sánchez GuerraNotary Office Number 60Ave.Matamoros No. 888 Pte.Phone: 712 14 14 / 712 14 24 / 712 55 91e-mail [email protected]

Lic. Juan Francisco Woo Favela Page

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Notary Office Number 61 (ON LEAVE)Luis Reyes Espindola No. 248Col. Ampl. Los Angeles

Lic. Carlos Treviño MoralesNotary Office Number 62Bruselas No. 507 Col. San IsidroTel. 713 36 96

CUSTOMS AGENTS

Are those authorized by the Ministry of Federal Tax Revenue (SHCP), by means of a patent, to promote on behalf of others the transport of merchandise, under each of the different customs regimes designated by the Customs Law. Acuña, Coah.01( 877)

A. A. Benito Martínez GuajardoLamadrid 435 Nte. Col. Benito Juárez C.P. 26215Phone: 772 55 68 / 772 55 14 / 772 55 37

A.A. Raúl Henry VeraPatente 3378 Tepic No. 900 Local 8Phone: 772 64 70

Agencia Aduanal ACESA Galeana 365 Ote. Col. Centro C.P. 26200Phone: 772 69 01 / 772 66 10

Servicios Aduaneros MYCA, S.A. de C.V.Galeana 365 Ote. Col. Benito Juárez C.P. 26200Phone: 772 59 97

Servicios Internacionales MercantilesMadero 505 Ote. Col. Centro C.P. 26200Phone: 772 68 26 / 772 58 95 / 772 67 41

Asociación de Agentes Aduanales de Acuña Esq. Hidalgo y Bravo Col. Centro C.P. 26200Phone: 772 27 53

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Piedras Negras, Coah.01( 878)

A.A. Ing. Fernando Barrera Carrillo:Patente 1381 Reg. Local No. 27-A-02 Zaragoza No. 407 Sur 4º. PisoPhone: 782 10 05 / 782 47 05 Fax e-mail: [email protected]

Warehouse in the USATex. Part. Co. 3265 Hwy 57 North P.O. Box 264Phone: (830) 773 82 27 / 773 52 25 FaxEagle Pass, Tx. 78853

Railroad Service in the USATesoro Forwarding 374 Converse St. P.O. Box 264Phone: (830) 758 17 72 / 758 17 50 FaxEagle Pass, Tx. 78852

A.A. Lic. Alfonso León Bres PatiñoPatente 1059 Reg. Local No. 27-A-7Hidalgo No. 321 Sur Phone: (8) 782 14 42 / 782 20 29 Fax e-mail [email protected].

Av. Cuauhtémoc 451-204 C.P. 03000Phone: 01 (55) 56 82 23 11 / 56 82 23 81 FaxMéxico, D.FP.O Box 7386 El Indio Hwy. & Big River Rd.Phone: (830) 757 10 72Eagle Pass, Tx.

A.A. Carlos Cantú SantosPatente 3471Fuente No. 507 OrientePhone: 782 30 00 e-mail [email protected]

A.A. Eduardo Castañeda González Patente 3062, 3229Fuente No. 103 Ote. C.P. 26000Phone: 780 70 11 / 782 33 56 Fax e-mail: [email protected]

A.A. Mario Alberto Castillo GarzaPatente 3382 A.A. Morelos No. 208 Nte. Col Centro Phone: 783 68 77 / 782 31 62

A.A Homero Flores MolinaPatente 3323Mina No. 100Phone: 782 26 47 e-mail [email protected]

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A.A Miguel Angel Flores RodríguezPatente 3751Mina No. 307 OtePhone: 782 83 01 e-mail [email protected] A.A. Adolfo Víctor García JiménezPatente 3216 Fuente No. 707 OrientePhone: 782 50 25 / 782 52 93 e-mail [email protected]

A.A. Rafael Guillermo García LeosPatente 0626 Reg. Local No. 27-A-24Dr. Coss No. 508 Oriente A.P. 62 Phone: 782 03 67 / 782 47 68 e-mail [email protected]

P.O Box 1408 Industrial Park S.P. TracksPhone: (830) 773 81 42 / 773 69 70 Fax Eagle Pass, Tx 78852

A.A. Gerardo González Lozoya y Asociados, S.A. de C.V.Patente 3686Fuente y Morelos Despacho No. 35 del Edificio SalartPhone: 782 56 07 / 782 56 18 / 782 56 06 Fax e-mail [email protected]

A.A. Octavio Guillermo González OlveraPatente 1450 Mina No. 411 OrientePhone: 782 03 17 e-mail [email protected]

A.A Francisco González Quesada Patente 3068Dr. Coss No. 508 Ote Col. CentroPhone: 782 43 76 e-mail [email protected]

A.A. Ma. de los Angeles Hernández de MendozaPatente 3604 Reg. Local No. 27-A-06Hidalgo No. 500 Sur A.P. 34 C.P. 26000Phone: 782 06 15 / 782 04 62 e-mail [email protected]

Tesoro Ind. Forwarding Co. 374 Converse St. Phone: (830) 758 17 18 / 758 17 50 Fax Eagle Pass, Tx 78852

A.A. Benito Martínez GuajardoPatente 3183 Zaragoza No. 400 Sur C.P. 26000, A.P. 67Phone: 782 70 00 / 782 73 93 Fax e-mail: [email protected]

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A.A. Jorge M. Martínez GuajardoHidalgo No. 509 Sur C.P. 26000Phone: 782 77 66 / 782 03 23 e-mail jmtz@aaapn,org

1400 Industrial Park BlvdPhone: (830) 773 11 47 / 773 68 36Eagle Pass, Tx 78852

A.A. José Carlos Mendoza ChisumPatente 3232 Reg. Local No. 27-A-18Hidalgo No. 500 Sur A.P. 34 C.P. 26000Phone: 782 06 15 / 782 04 62 e-mail [email protected]

Tesoro Ind. Forwarding Co. 374 Converse St.Phone: (830) 758 17 72 / 758 17 50 FaxEagle Pass, Tx 78852

A.A. Andrés Mounetou Treviño Patente 3613Dr. Coss No. 313Phone: 782 44 46

A.A Ermilio E. Richer de LeónPatente 3630Dr. Coss No. 305 Col. CentroPhone: 782 57 89 / 782 57 96 e-mail [email protected]

A.A. Rosa Margarita Flor Rivero ColomPatente 3229Fuente No. 103-A OrientePhone: 782 75 73 / 782 33 56 e-mail [email protected]

A.A. José Antonio Rocha CruzPatente 0974 Reg. Local No. 27-A-5Zaragoza No. 312 Sur A.P. 95Phone: 782 13 13 / 782 00 70 e-mail [email protected]

603 South Montoe St. Loop FortDuncan P.O Box 519Phone: (830) 773 03 35Eagle Pass, Tx. 78852

A.A. Ernesto Vela del Campo

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Patente 0534Zaragoza Sur 514. Zona Centro. Tel 782 70 15/ 782 7816/Fax 782 70 75e-mail: velayvela.com.mx

Agencia Aduanal D.A.BPatente 3099 Morelos No. 207 SurPhone: 782 12 22 e-mail [email protected]

Agencia Aduanal De Arrigunaga Guerrero y CíaPatente 3598Dr. Coss No. 309Phone: 782 85 51 e-mail [email protected]

Agencia Aduanal Letirsa S.A de C.VPatente 3741Fuente No. 601 OtePhone: 782 35 07 / 782 35 28 e-mail [email protected]

Agencia Aduanal Levisa S.CPatente 3360Guerrero No. 513 OtePhone: 782 21 65 / 782 55 22 e-mail [email protected]

A.A. PROECIPatente 3035Morelos No. 418 y Dr. CossPhone: 782 47 00 / 782 08 94 e-mail [email protected]

Agencia Aduanal TenaPatente 3545 Dr. Coss No. 507Phone: 782 11 56 / 782 11 56 e-mail [email protected] Asesores Aduanales del Norte S.CAv. Progreso No. 1313-A Col. Buena VistaPhone: 782 70 96 / 782 58 75 e-mail [email protected]

Braniff Despachos Aduanales S.A de C.VPatente 3391Hidalgo No. 402 SurPhone: 782 51 78 / 782 51 79 e-mail [email protected]

Crass S.CPatente 3525Fuente No. 507 Ote

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Phone: 782 30 00 e-mail [email protected]

Despachos Aduaneros Asociados S.APatente 3722Morelos No. 417Sur Altos. Phone: 782 05 56 e-mail [email protected]

DICEX S.A de C.VPatente 3091Fuente No. 107 2º Piso Despacho 4Phone: 782 50 13 e-mail [email protected]

Grupo Aduanero Carmi S.CPatente 3376Galeana No. 503 Sur Interior 5Phone: 782 10 80 e-mail [email protected]

Servicios Aduanales Bosch y Gutiérrez S.A de C.VPatente 3662Dr. Coss 08 Ote 3er pisoPhone: 782 26 96 e-mail [email protected]

Servicios Aduanales Mexicanos S.CPatente 3104Dr. Coss No. 506 OtePhone: 782 52 44 e-mail [email protected]

Servicios Aduanales de Piedras Negras S.APatente 3215Padre de las Casas No. 1608 NtePhone: 782 47 42 / 782 47 43 e-mail [email protected]

Servicios Aduanales Vidales Hermanos S.C. Patente 3031 Raúl Guillermo Vidales ResendezZaragoza y Estudios s/n Col. Centro(Nueva Estación de Ferrocarril) Phone: 782 26 96 / 782 49 58 e-mail [email protected]

Asociación Agentes Aduanales Piedras Negras, A.C.:Hidalgo 502 Sur Col. Centro C.P. 26000Phone: (018) 782 41 44

Ramos Arizpe, Coah.01( 844)

Agente Aduanal Benito Martínez, S.C.

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Aeropuerto Plan de Gpe. s/n Col. Aeropuerto C.P. 25900Phone: 488 18 87 / 488 13 94

Agente Aduanal Ernesto Vela del CampoAeropuerto Plan de Gpe. Col. Aeropuerto C.P. 25900Phone: 488 22 15

Aeropuerto Plan de Guadalupe, S.A.Hangar 39 Zona C Col. Aeropuerto Internacional C.P. 25900Phone: 488 27 37

Central Aduanas de Monterrey, S.A.Carr. Monterrey Km. 13 Col. Ramos Arizpe C.P. 25900Phone: 488 17 66

Saltillo, Coah.01 (844)

Futuro del Norte, S.A. de C.V.Blvd. Pedro Figueroa 745 Loc. 11 Col. Los Doctores C.P. 25250Phone: 416 26 36

Linde Agencia AduanalNarro 113 Desp. 402 Col. Reporte C.P. 25000Phone: 416 26 36

ECOLOGICAL AND ENVIRONMENTAL SERVICES

Environmental Engineering

COMIMSA (Mexican Corporation in Materials Research, S.A. de C.V.)Manifest of environmental impact, risk analysis, accident prevention plans, risk administration, characterization, inventories and administration of dangerous waste, evaluation of impact areas, site restoration, perimeter monitoring, air quality, labor atmosphere monitoring. Address: Blvd Oceanía No. 190 Col. Saltillo 400Phone: 01(844) 411 32 00 http:\\ www.comimsa.com.mxSaltillo, Coah.

ECO Industrial de Saltillo, S.A. de C.V.Residual and industrial water treatment, integral handling of dangerous waste, monitoring of industrial water waste unloading, consulting, consulting agency and environmental management, attention to environmental emergencies.Phone: 01(844) 412 84 24 / 412 81 10 Fax Address: Victoria No. 312 Pte Desp. 603 Centro

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e-mail: [email protected], Coah.

Ecología Técnica y Servicios Ambientales (ECTESA)Environmental impact studies, audits and consulting, design of residual water treatment plants, residual water treatment feasability, consulting agency for dangerous waste matters, risk study and analysis, accident prevention programs, noise studies and training. Address: Maclovio Herrera No. 508 CentroPhone: 01(844) 412 41 46 / 044 84 27 91 49 Celular Phonee-mail: [email protected], Coah.

NOVAMBIENTE Servicios y Estudios Integrales en Ingeniería AmbientalFulfillment and environmental management, environmental studies, development and implementation of environmental ISO 14000, audits, management of dangerous and nondangerous waste, handling of chemical equipments, monitoring, gaugings, samplings and analysis, microenvironment, engineering analysis, water treatment plant operations.

Address: San Juan de Rayas No. 352 Real de PeñaPhone: 01(844) 416 22 70 / 044 84 49 42 03 Celulare-mail: [email protected], Coah.

Industrial Waste

GEN Industrial, S.A. de C.V.Handling, collecting, compacting, transporting, recycling, consulting on dangerous waste, engineering, scrap iron and waste collection.Address: Blvd. Nazario Ortíz Garza No. 572 Col. Rancho de peñaPhone: 01(844) 415 18 83 Saltillo, Coah.

Transportes José Guadalupe Jiménez, S.A. de C.V.Handling and final disposal system of nondangerous solid waste. Address: Blvd. Isidro López Zertuche No. 3800Phone: 01(844) 415 35 72 e-mail: [email protected], Coah.

Dangerous Waste

Ecolimpio de México, S.A. de C.V.Environmental services according to international norms, deep cleaning and sanitation, integral handling of dangerous solid waste and pitex, restoration of contaminated grounds.

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Address: Román Cepeda No. 25 Col. Rancho de PeñaPhone: 01(844) 416 27 00 / 01800 054 1530http:\\ www.ecolimpio.comSaltillo, Coah.

GEN Industrial, S.A. de C.V.Management, collection, compacting, transportation, recicling, consulting, dangerous waste, permits, engineering, collection of scrap iron and waste.Address: Blvd. Nazario Ortíz Garza No. 571 Col. Rancho de PeñaPhone: 01(844) 415 18 83 Saltillo, Coah.

TRISA Comercial, S.A. de C.V. (Transportación de residuos industriales y comerciales)Specialized Collection of: industrial and commercial waste, handling of dangerous waste and any other type of material, containers of all sizes, compactors, roll-off equipment and consulting. Address: Laguna de Cempoala No. 1045, La Salle Sector Industrial Phone: 01(844) 416 81 30 / 416 81 41 Fax e-mail: [email protected], Coah.

Water treatment

BIO CHEM Internacional, S.A. de C.V.Biological treatment of: residual water treatment plants, collection and repumping systems, drainage lines for industries and assembly plants, portable toilets, fat traps, water wheel hollows and septic tanks. Biorepair of contaminated grounds with hydrocarbons. Growth control of aquatic plants in natural or artificial lakes.Address: Obregón Sur No. 1351-APhone: 01(844) 417 75 25 / 417 75 15 Saltillo, Coah. http:\\ www.biochem.orge-mail: [email protected]

BUDECOYR Bufete de Ecología y Recuperación, S.A. de C.V.Engineering, design and construction of: black, industrial and potable water treatment plants. Manufacturing of water filters and softeners.Address: Calle Alamo No. 129 Col. JardínPhone: 01(844) 415 23 78 Oficina / 416 68 50 Fábrica Saltillo, Coah.

COMIMSA (Corporación Mexicana de Investigación en Materiales, S.A. de C.V.)Characterization of effluents, evaluation of efficiencies and redesign of residual water plants. Address: Blvd. Oceania No. 190 Col. Saltillo 400

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Phone: 01(844) 411 32 00 http:\\ www.comimsa.com.mxSaltillo, Coah.

ECO Industrial de Saltillo, S.A. de C.V.Residual and industrial water treatment, integral handling of dangerous waste, monitoring of industrial water waste discharge, consulting, environmental management, attention to environmental emergencies. Address: Victoria No. 312 Pte. Desp. 603 Centro Phone: 01(844) 412 84 24 / 412 81 10 Fax e-mail: [email protected], Coah.

Promotional Organisms Promoción y Fomento Económico del Centro de Coahuila A.C.President: Dr. Jesús E. Velarde AlvarezManager: Lic. Ana Calvillo TovarBlvd. Fco. I. Madero No. 800-4Col. Guadalupe C.P. 25750e mail [email protected]: 01(866) 634 04 27 / 635 09 22 Monclova, Coah.

Promoción y Desarrollo Económico de la Región Carbonifera A.CDirector: Ing. Daniel Reyes CastellanosNicolás Jiménez S/N Edificio Plaza Office 1Centro C.P. 26800Phone: 01(861) 614 32 39 / 614 31 30 Nueva Rosita, Coah.

Fomento Económico Laguna de Coahuila A.CPresident: Sr. Luis de la Rosa Córdova Director: Ing. Armando Carlos RenteríaAddress: Paseo de la Moneda No. 11Col Campestre La Rosita C.P. 27250e mail [email protected]: 01(871) 732 09 29 / 721 61 93 Fax Torreón, Coah.

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We hope that the information contained in this Manual, is of usefulness for the installation of your company or business in our state.

Let us reiterate that the Secretariat of Planning and Development, is at your service with a group of specialists in industrial and commercial development, which will be assist your company promptly and at no cost, in all procedures required by each of the offices of the different levels of government along the process of constitution, construction, operation and contracting of the services necessary for operation.

We would also like to inform you that the free enterprise Sector in the State of Coahuila, operates promotion and economic development offices in each of its different regions, through which potential investors that need information and companies in the process of installation are assisted.

The information for the above mentioned promotion organisms, can be found in the Directory of this document.

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BIBLIOGRAPHY

1. Study on Proceedings and Procedures in the matter of Foreign trade , Editorial COMCE Noreste A.C, Segunda Edición 2000.

2. Geologic-Minera monograph of the State of Coahuila , Editorial Pedagógica Iberoamericana, 1993, Pag. 1.

3. Law of Mercantile Societies .4. Mexican law of the Social Insurance .5. Regulation of Security and Hygiene .6. Federal law of the Work7. Fiscal code of the Federation8. Law of the Tax on the Rent.9. Law of the Tax to the Added Value

10. Law of the Tax to the Assets11. Law of the Special Tax on Production and Services12. Customs Law13. Federal law for Fomento of Microindustria.14. Official newspaper of the Federation.

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