the ABC’s of setting up your business in Coahuila
t h e A B C’ s o f
setting up your
business in
Coahuila
proceedings
formats
requirements
costs
contacts list
The ABC’s of setting up your business in Coahuila
INDEX
Page
INTRODUCTION
1
CHAPTER 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 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
7
1.2 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 Coahuila
2.1.1 Preventive report
8
2.1.2 Environmental impact manifest
8
2.1.3 Operational permit
9
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The ABC’s of setting up your business in Coahuila
2.2 State Water and Drainage Commission (Comision Estatal de Aguas y
Saneamiento)
2.2.1 Letter of feasibility
9
2.2.2 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
10
3.2 Building permit
10
3.3 Certificate of land alignment and official number
10
3.4 Certificate of land (ground) use
10
3.5 Change of land (ground) use, residential and traffic density
11
3.6 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
4.2 Application for services contracting
4.3 Registration and permit for discharge of residual water into
municipal sewer system
11
12
12
CHAPTER III OPERATION
1. Ministry of Federal Tax Revenue (Secretaria de Hacienda y Credito
Publico/ SHCP) (Federal)
1.1 Tax Administration Service (SAT)
13
1.2 Other obligations derived from the Tax Administration Service
1.2.1 Income tax for corporations
13
1.2.2 Income tax for individuals involved in business and
professional activities
15
1.2.3 Income tax for individuals involved in business activities
under the intermediate system
17
1.2.4 Income tax for the system of minor taxpayers
17
1.2.5 Added Value Tax (IVA)
18
1.2.6 Asset taxes (IMPAC)
19
1.2.7 Special tax on production and services.
19
2. Mexican Institute of Social Security (Instituto Mexicano del Seguro
Social/ IMSS) (Federal)
2.1 Registration
21
2.2 Payment of worker-employer fees through the Unique
System of Self-determination (SUA)
22
2.3 Other obligations
22
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The ABC’s of setting up your business in Coahuila
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
25
5.2 Safety and Hygiene in the Workplace
26
5.2.1 Safety and hygiene commissions
26
5.2.2 Containers exposed to pressure and that generate vapor
26
5.2.3 Diagnosis and program for safety and hygiene
27
5.2.4 Studies
27
5.2.5 Federal ruling on safety and hygiene and work environment
under official Mexican standards
27
5.3 Registration of training and instruction programs
27
5.4 Inspection
28
5.5 Document Handling
29
5.6 Workday
29
5.7 Salaries
30
5.8 Days off
30
5.9 Mandatory days off
30
5.10 Vacation periods
30
5.11 Worker participation in profit sharing of the company
31
5.12 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
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.
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).
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
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32
32
33
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The ABC’s of setting up your business in Coahuila
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
9.1.2 Payroll tax payment
34
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
10.1.2 Health related goods
a) Sanitary license
b) Notification of operation
c) Notification of person in charge of sanitary matters
d) Permit for the use of prescription forms with bar codes
for the prescribing of narcotics
e) 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
a) Notification of operation
10.1.4 Environmental health
a) 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.
35
35
37
37
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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The ABC’s of setting up your business in Coahuila
water for human or industrial use.
11. Official Land Registry (Direccion de Catastro) (Municipal)
11.1 Property taxes (Predial)
11.2 Real Estate purchase tax
38
38
CHAPTER IV IMPORTING AND EXPORTING
1. Import procedures (Federal)
1.1 Registration in the importers census
1.2 Importers Census
1.3 Importers Census in specific sectors
1.4 Registration in the Importers Census in specific sectors
1.5 Selection of and communication with customs agency
1.6 Merchandise classification
1.7 Non-tariff regulations and restrictions
1.8 Application for Imports
1.9 Documents that should accompany application
1.10 Automatic selection
1.11 Customs first and second examination
1.12 Document shipping
39
40
41
42
42
42
42
42
43
44
44
44
2. Export Procedures (Federal)
2.1 Merchandise clearance
2.2 Classification of exports
2.2.1 Definite exports
2.2.2 Temporary exports
2.3 Payment Resolution
2.4 Indirect exports
2.4.1 Export Certificate
2.4.2 Benefits
2.4.3 Who can benefit from the export certificate
2.4.4 Requirements
2.4.5 Categories
2.4.6 Reports
44
45
46
47
48
48
48
49
49
49
3. Programs that Promote Exporting (Federal)
3.1 Program for temporary Importing to Produce
Articles for Export (PITEX)
3.1.1 Program categories
3.1.2 Products that may be imported under PITEX
3.2 High Exporting Firms (ALTEX)
3.3 Foreign Commerce Trading Firms (ECEX)
3.3.1 Foreign Commerce Firms that consolidate exports
50
51
52
53
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The ABC’s of setting up your business in Coahuila
3.3.2 Foreign Commerce Firms that promote exporting
3.4 Maquiladora Industry for Export
54
CHAPTER V BASIC SERVICES FOR INDUSTRY
1. Water and drainage
1.1 Municipal Systems of water and drainage, drinkable
water 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)
3.2 Eco Gas DGN de la Laguna (Private)
3.3 PEMEX (Public)
64
65
65
4. Telephone Service (Private)
4.1 Teléfonos de México S.A de C.V (TELMEX)
4.2 Avantel S.A de C.V (Long distance service)
4.3 Servicios Alestra S. de R.L (Long distance service)
65
66
67
5. Railroads (Private)
5.1 Transportación Ferroviaria Mexicana (TFM)
5.2 Ferrocarriles Mexicanos (Ferromex)
67
67
CHAPTER VI DIRECTORY OF FEDERAL GOVERNMENT DEPARTMENTS
1. Government dependencies
Federal
Secretaría de Gobernación (Department of the Interior) (SEGOB)
69
Instituto Nacional de Migración (National Immigration Institute)
69
Secretaría de Relaciones Exteriores (Ministry of Foreign Affairs) (SRE)
70
Secretaría de Hacienda y Crédito Público
(Ministry of FederalTax Revenue) (SHCP)
71
Secretaría de Economía (Ministry of Economy) (SE)
73
Secretaría del Trabajo y Previsión Social (Ministry of Labor and Social
Welfare) (STPS)
72
Secretaría de Salud (Ministry of Health) (Federal)(Secretariat of Health)
(State)
73
Instituto Mexicano del Seguro Social (Mexican Institute of Social Security)
(IMSS)
74
Instituto del Fondo Nacional de la Vivienda Para los Trabajadores
(Institute for the National Workers’ Housing Fund) (INFONAVIT)
75
Comisión Nacional de Agua (National Water Comisión) (CONAGUA)
76
7
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The ABC’s of setting up your business in Coahuila
State
Secretaría de Gobierno (Department of the Interior)
Secretaría de Planeación y Desarrollo (Secretariat of Planning
and Development) (SEPLADE)
Secretaría de Urbanismo y Obras Públicas (Secretariat of Laying
Out Land for Business) (SUyOP)
Secretaría de Finanzas (Secretariat of Finance)
77
78
79
80
Municipal Government Offices (Mayors)
Presidencias Municipales
82
2. Private Services
Public Notary
Customs Agents
Ecological and Environmental Services
Promotional Organizations
BIBLIOGRAPHY
FORMS AND FORMATS
88
114
121
123
126
Annex
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the ABC’s of setting up your business in Coahuila
INTRODUCTION
The 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 Mexican
State 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. Its
surface area is151,570 km2, making it the 3rd largest state in the country.
Due its strategic geographical location, the richness of its natural resources, its
highly developed infrastructure, its qualified labor, and excellent quality of living,
Coahuila is the ideal place for establishing new enterprises.
Coahuila has an excellent highway system, railroads, and airports that allow
communication throughout the state, with the rest of the country and with areas
outside of Mexico.
The State of Coahuila composed of 38 municipalities, which are subdivided into 5
regions, each with different economic activities. These regions are:
Northern Region: The main economic activities in this region are maquiladoras,
cattle raising, commerce and services.
The municipalities in this region are:
Acuña, Allende, Guerrero, Hidalgo, Jiménez, Morelos, Nava, Piedras Negras, Villa
Unión and Zaragoza.
Carboniferous Region: The main economic activities in this region are the mining
and telecommunications industries. The municipalities forming this region are:
Juárez, Múzquiz, Progreso, Sabinas and San Juan de Sabinas.
Central Desert Region: The economic activity in this region focuses on steel
producing, automotive, textile, mining, cattle raising and agro-forestry industries.
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The ABC’s of setting up your business in Coahuila
The 13 municipalities that make up this region are: Abasolo, Candela, Castaños,
Cuatrociénegas,
Escobedo,
Frontera,
Lamadrid,
Monclova,
Nadadores,
Sacramento, San Buenaventura, Ocampo and Sierra Mojada.
Laguna Region: In this region, the economic activity centers mainly on textile and
food production, on technified agriculture, intensive cattle raising and the maquila
and automotive industries. Its population is grouped into 5 municipalities, which
are: Francisco I. Madero, Matamoros, San Pedro, Torreón y Viesca.
Southeastern Region: The economy of this region is based on the automotive and
metal-mechanic industries, commerce and services. The municipalities found in
this region are: Arteaga, General Cepeda, Parras, Ramos Arizpe y Saltillo.
In terms of economic promotion and growth, the general society and government
are making great efforts.
To promote the economic development of the State, the State Government
opened the Secretariat of Planning and Development, whose mission it is to plan,
promote, regulate, and evaluate the development of economic activities in the
State, ibcluding areas of mining, commerce, services and tourism, with the
purpose of attracting national and international investors and helping to rise the
level of living of the population of the State.
W ith the support of the State Government, the Private Sector operates economic
promotional organisms in the Northern, the Carboniferous, the Central Desert and
Laguna regions. These organisms participate in the promotion of investments and
the reactivation of economic activities in all of their regions.
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The ABC’s of setting up your business in Coahuila
There has also been an effort focused on administrative simplification in federal,
state and municipal levels in order to facilitate the formation, installation and
operation of enterprises for investors.
To follow up these actions, the Secretariat of Planning and Development has
published a manual: “The ABC’s of Setting up your Business in Coahuila”.
The 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 to
its 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 handling
requirements needed.
W e must mention that the information in this manual may change.
We
recommend that you consult with competent authorities in the course of setting up
your business, or call our office. W e will be happy to help.
W e hope that this manual will be useful and we assure you that setting up
business in Coahuila is a Profitable Investment.
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The ABC’s of setting up your business in Coahuila
CHAPTER I
CONSTITUTION
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. Ministry of Foreign Affairs
Exteriores/ SRE) (Federal)
(Secretaria de Relaciones
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 weekdays
Form(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 weekday
Form(s):
 Notification (Annex 2)
 Federal Fee (Annex 3)
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The ABC’s of setting up your business in Coahuila
2. Notary Public (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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The ABC’s of setting up your business in Coahuila
3. Public Land and Business Registry (Registro Publico del
Estado) (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
Planeacion y Desarrollo) (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 weekdays
Form(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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The ABC’s of setting up your business in Coahuila
CHAPTER II
BUILDING
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 de
Urbanismo y Obras Publicas) (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: None
Time: 5 weekdays
Form(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 weekdays
Form(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.
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The ABC’s of setting up your business in Coahuila
Cost: None
Time: 5 weekdays
Form(s):
 Requirements for obtaining a change in land use,
residential or traffic density. (Annex 10)
2. Secretariat of Planning and Development (Secretaria de
Planeacion y Desarrollo) (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 weekdays
Form(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.
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The ABC’s of setting up your business in Coahuila
Cost: $2,376.00 (pesos)
Time: 10 weekdays
Form(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)
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: None
Time: 10 weekdays
Form(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 Feasibility
Letter that indicates the possibilities of drinking water and sanitary drainage
services.
Cost: None
Time: 8 weekdays
Form(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: None
Time: 8 weekdays
Form(s):
 Policy manual for obtaining letter of feasibility of
drinking water and drainage. (Annex 14)
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The ABC’s of setting up your business in Coahuila
3. Office of Urban Development ( Direccion de Desarrollo Urbano
Municipal) (Municipal)(1)
3.1 Registration of builder
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 weekdays
Form(s):
 Application of registration of builder (Annex 15)
3.2 Building Permit
Required for buildings less than 1000 m 2. 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 weekdays
Form(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 $ 115.00
II.- For issuance of an official number
a) Very low residential density and low commercial and industrial
density.
$ 115.00
Time: 8 weekdays
Form(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
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The ABC’s of setting up your business in Coahuila
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 weekdays
Form(s):
 Requirements for application of dictation of land use
(Annex 16)
 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: None
Time: 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 weekdays
Form(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 weekdays
Form(s):
 Application for license (Annex 17)
4. Aguas de Saltillo, S.A. de C.V.(2) (Saltillo Water Company) (Joint
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: None
Time: 11 weekdays
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The ABC’s of setting up your business in Coahuila
Form(s):

Requirements for irregular
subdivisions (3) (Annex 18)
and
newly
created
4.2 Application for contracting services
Cost: Varies according to type of user and of service required.
Time: 5 weekdays
Form(s):
 Application for contracting services (Annex 19)
 Service Contract (Annex 20)
4.3 Registration and permit for discharge of residual water into municipal
drainage system.
Cost: Variable
Time: 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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The ABC’s of setting up your business in Coahuila
CHAPTER III
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 y
Credito Publico) (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: None
Time: 30 minutes
Form(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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The ABC’s of setting up your business in Coahuila
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.
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
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The ABC’s of setting up your business in Coahuila
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.
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
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The ABC’s of setting up your business in Coahuila
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.
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
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The ABC’s of setting up your business in Coahuila
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.
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
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The ABC’s of setting up your business in Coahuila
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.
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
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The ABC’s of setting up your business in Coahuila
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.
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
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The ABC’s of setting up your business in Coahuila
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.
 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.
phones with prepaid service up to $ 200.00 (pesos)
 Mobile radio locaters of people or goods
Except cellular
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The ABC’s of setting up your business in Coahuila
 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 del
Seguro Social) (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.
Cost: None
Time: Immediate
Form(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 Selfdetermination (SUA)
The SUA is meant to support companies in the simplest and most agile way in
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The ABC’s of setting up your business in Coahuila
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: None
Time: 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.
Fees are described in the following table:
Social Security Fees
Concepts
% of each worker’s base
salary
a) Retirement
b) Suspention due to old
2.0%
3.15% (employer)
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The ABC’s of setting up your business in Coahuila
age.
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)
(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.
3.1 Retirement funds Management
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.
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The ABC’s of setting up your business in Coahuila
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. Institute for the National Workers’ Housing Fund (Instituto del
Fondo Nacional de la Vivienda para los Trabajadores/ INFONAVIT)
(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.
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
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The ABC’s of setting up your business in Coahuila
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 y
Prevision Social/ STPS) (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.
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.
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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, bimonthly 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.
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
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The ABC’s of setting up your business in Coahuila
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.
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)
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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
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.
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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:
Type of workday
Day
Night
Mixed
Workday limits
Schedule
From 6:00 to 20:00 hours
From 20:00 to 6:00 hours
Mixed with fewer than 31/2
hours worked during night
shift
Workday limit
8 hours
7 hours
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
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
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The ABC’s of setting up your business in Coahuila
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 1
February 5
March 21
May 1
September 16
November 20
December 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
1
2
3
4
5
10
Paid vacation days
6
8
10
12
14
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
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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.
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. Ministry of Health (Secretaria de Salud) (Federal)
6.1 Environmental Health
6.1.1 Notification of operation of establishments that store, commercialize or
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distribute pesticides, vegetable nutrients or substances.
Cost: None
Time: 10 weekdays
Form(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.
Cost: None
Time: 10 weekdays
Form(s):
 SSA-05-003 (Annex 33)
6.1.3 Permit for person responsible for the operation and functioning of
establishments that use x-rays for medical diagnosis.
(Expedition and
Modification)
Cost: None
Time: 10 weekdays
Form(s):
 SSA-05-004 (Annex 34)
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.
Cost: None
Time: 10 weekdays
Form(s):
 SSA-05-006 (Annex 35)
7. National Water Commission ( Comision Nacional del Agua/
CONAGUA) (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 weekdays
Form(s):
 Requirements for the integration of files (Annex 36)
 Unique application for hydraulic services (Annex 37)
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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. Mexican Business Information System (Sistema de Informacion
Empresarial Mexicano/ SIEM) (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:
INDUSTRIES
Number of employees
Up to 2
3 to 5
6 or more
Cost
$ 150.00 pesos
$ 350.00 pesos
$ 670.00 pesos
COMMERCE
Number of employees
Up to 2
3 or less
4 or more
Cost: See table
Time: Immediate
Cost
$ 100.00 pesos
$ 300.00 pesos
$ 640.00 pesos
9. Secretariat of Finance (Secretaria de Finanzas) (State)
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9.1 Undersecretary of Income
9.1.1 Registration in the state taxpayers’ record and changes in fiscal situations
Cost: None
Time: 1 weekday
Form(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 weekday
Form(s):
 Declaration of Payroll Tax (Annex 39)
10. Secretariat of Health for Coahuila (Secretaria de Salud) (State)
10.1 Undersecretary of Sanitary Regulations
10.1.1 Application for the determination and evaluation of public and private
construction
Cost: None
Time: 2–8 weekdays
Form(s):
 Application for determination
construction (Annex 40)
and
evaluation
of
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
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The ABC’s of setting up your business in Coahuila
a)
b)
c)
d)
e)
Registration and address change
Modification because of new line manufacturing, change of owner,
company name.
Temporary suspension
Re-startup of activities
Cancellation
Cost: None
Time: 10 weekdays
Form(s):
 SSA-03-001 (Annex 41)
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)
b)
c)
d)
e)
Registration
Modification
Temporary suspension
Re-start of activities
Cancellation
Cost: None
Time: 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)
b)
c)
Designation
Designation of temporary representative
Cancellation
Cost: None
Time: Does not require resolution, given its advisory nature.
Form(s):
 SSA-03-003 (Annex 43)
d) Permit for the use of prescription forms with bar codes for the prescription of
narcotics
Cost: None
Time: 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)
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e) Permit for record books for control of narcotics and pyschotropic drugs.
Cost: None
Time: 1 weekday
Form(s):
 SSA-03-013 (Annex 45)
f) Notification of previsions for the purchase and sale of narcotics for pharmacies
and drugstores
Cost: None
Time: Does not require resolution, given its advisory nature.
Form(s):
 SSA-03-015 (Annex 46)
g) Advisory of suspicion of reactions to medications.
Cost: None
Time: Does not require resolution, given its advisory nature.
Form(s):
 SSA-03-021 (Annex 47)
10.1.3 Goods and Services
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 operation
a)
Registry
b)
Information Update
Cost: None
Time: Does not require resolution, given its advisory nature.
Form(s):
 SSA-04-001 (Annex 48)
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
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The ABC’s of setting up your business in Coahuila
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.
Cost: None
Time: 10 weekdays
Form(s):
 SSA-05-003 (Annex 43)
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.
Cost: None
Time: From 10 to 60 weekdays
11. Official Land Registry (Direccion de Catastro) (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
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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 IV
IMPORTS AND EXPORTS
1. Import Procedures (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 month
b).- six months
c).- one year
d).- 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.
5. Proof of address of the applicant (water bill, electric bill, phone bill, bank
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The ABC’s of setting up your business in Coahuila
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: None
Time: 15 weekdays
Form(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.
10. Books, sculptures, silk-screenings, engravings and in general works of art.
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The ABC’s of setting up your business in Coahuila
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. Fruit
4. Fats, lards and shortening
5. Beer
6. Wines and liquors
7. Cigarettes
8. Chemical products
9. Home cleaning products
10. Rubber
11. Pencils
12. Plywood
13. Diapers
14. Textiles
15. Accessories for dressmaking, luggage, shoemaking and other industries
16. Shoes
17. Steel
18. Tools
19. Locks and padlocks
20. Electronics
21. Automotvie industry
22. Bicycles
23. Toys
24. Lighters
25.Beef and Mutton meat and edible offal
1.4 Registration in the census of importers in a specific sector
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The ABC’s of setting up your business in Coahuila
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: None
Time: 14 weekdays
Form(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.
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,
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The ABC’s of setting up your business in Coahuila
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 nontariff 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
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
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The ABC’s of setting up your business in Coahuila
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 Procedures (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:
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.
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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.
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
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The ABC’s of setting up your business in Coahuila
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 containers
b) Those effectuated by residents of Mexico without permanent establishments
abroad.
c) Samples and catalogs destined for product introduction.
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
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The ABC’s of setting up your business in Coahuila
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.
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
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The ABC’s of setting up your business in Coahuila
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.
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.
One copy for the issuing company and one for SHCP.
4. Comply with the commitment made to return temporarily imported merchandise
b)
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The ABC’s of setting up your business in Coahuila
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
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.
Programs that promote exports (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
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The ABC’s of setting up your business in Coahuila
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 sales
18 months
II.
Containers and packaging
Exporters of more than
US$ 500,000 or when less
10% of sales
18 months
III.
Containers and trailers
Exporters of more than
US$ 500,000 or when less
10% of sales
2 years
III a.
Fuel and lubricants
Exporters of more than
US$ 500,000 or when less
10% of sales
18 months
III b.
Parts
Exporters of more than
US$ 500,000 or when less
10% of sales
5 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
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
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The ABC’s of setting up your business in Coahuila
incorporated into and used in the productive process of exporting merchandise.
These goods are grouped under the following 5 categories:
I.
II.
III.
IV.
V.
Raw material, parts and components that are destined in their totality to
form part of merchandise to be exported.
Containers, packaging, and trailers that are destined in their totality to
contain merchandise for export.
Fuels, lubricants, auxiliary materials, parts and equipment that shall be
consumed in the productive process of merchandise for export.
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.
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 pesos
Time: 10 weekdays
Form(s):
 Application for authorization or probate of a program for
the temporary importing for production of articles for
export (Annex 52)
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
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The ABC’s of setting up your business in Coahuila
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.
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: None
Time: 10 weekdays
Form(s):
 Application for inclusion in the registry of highly
exporting companies ALTEX and the annual report of
operations (Annex 53)
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The ABC’s of setting up your business in Coahuila
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.
2.
3.
a)
b)
Be constituted per the Law of Business Companies.
Have a minimum undersigned and paid social capital of 2 million pesos.
Have within the social objective:
Predominately the integration and consolidation of exports.
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.
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.
2.
3.
a)
b)
Be constituted under the Law of Business Companies.
Have a minimum underwritten and paid social capital of 200 thousand pesos.
Have as part of their social objective:
The commercialization of merchandise in international markets.
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:
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The ABC’s of setting up your business in Coahuila
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: None
Time: 15 weekdays
Form(s):
 Application for inclusion in the foreign commerce
company register. (Annex 54)
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).
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The ABC’s of setting up your business in Coahuila
I.
II.
III.
MERCHANDISE CATEGORIES
raw material, containers, packaging,
labels, brochures, fuel and lubricants
containers and trailers
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
STAY IN COUNTRY
18 months
2 years
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 Modification
The 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."
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 Registry
The 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.
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The ABC’s of setting up your business in Coahuila
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 authorization
The 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
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: None
Time: 10 weekdays
Form(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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The ABC’s of setting up your business in Coahuila
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The ABC’s of setting up your business in Coahuila
CHAPTER V
BASIC 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. 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 Department
Departamento de Agua Potable
Calle Nacional s/n C.P. 25540
Phone: 01(866) 695 10 22
Abasolo, Coah.
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Galeana No. 499 C.P. 26200
Phone: 01 (877) 772 54 30 / 772 53 39
Acuña, Coah.
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Hidalgo No. 501 Sur C.P. 26530
Phone: 01(862) 621 00 81 / 621 00 14
Allende, Coah.
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Ave. Román Cepeda C.P. 25350
Phone: 01(844) 483 01 78
Arteaga, Coah.
Municipal System of Water and Sanitation
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The ABC’s of setting up your business in Coahuila
Hidalgo y Matamoros No. 601 C.P.. 25870
Phone: 01(869) 697 04 67 / 697 10 10
Castaños, Coah.
Municipal System of Water and Sanitation
Juárez No. 207 Este
Phone: 01(869) 696 06 58
Cuatrociénegas, Coah.
Potable Water Department
Departamento de Agua Potable
Ejido Primero de Mayo C.P. 25490
Phone: 01(869) 695 20 44
Escobedo, Coah.
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Calle Niños Héroes s/n Col. Madero C.P. 27900
Phone: 01(872) 773 29 87 / 773 29 62
Francisco I. Madero, Coah.
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Calle 5 de mayo No. 103 Zona Centro
Phone: 01(866) 634 20 33
Frontera, Coah.
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Hidalgo s/n
Phone: 01(842) 425 01 86
General Cepeda, Coah.
Potable Water Department
Departamento de Agua Potable
Lic. Raúl López Sánchez No. 38 C.P.. 26640
Phone: 01(869) 691 14 01
Guerrero, Coah.
Potable Water Department
Departamento de Agua Potable
Porfirio Díaz y Morelos C.P. 26670
Phone: 01(867) 734 01 10
Hidalgo, Coah.
Potable Water Department
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The ABC’s of setting up your business in Coahuila
Departamento de Agua Potable
Hidalgo No. 100 C.P. 26400
Phone: 01(878) 786 00 07 / 786 00 69
Jiménez, Coah.
Water Office
Dirección de Agua
Ave. Las Flores s/n
Phone: 01(861) 612 75 22
Juárez, Coah.
Potable Water Departament
Departamento de Agua Potable
Zaragoza y Juan Antonio De La Fuente
Phone: 01(869) 694 19 02
Lamadrid, Coah.
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Av. Venustiano Carranza No.127 Pte. C.P. 27440
Phone: 01(871) 2 19 49 / 2 18 24
Matamoros, Coah.
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Blvd. Benito Juárez No. 418 1st. y 3rd. Floors
Col. La Palma C.P.. 25700
Phone: 01(866) 633 13 31 / 633 51 19
Monclova, Coah.
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Juárez y Rayón C.P. 26500
Phone: 01(862) 624 03 03 / 624 00 17
Morelos, Coah.
Potable Water Council
Junta de Agua Potable
5 de Mayo No. 203 Pte.
Phone: 01(864) 62616 15 05
Múzquiz, Coah.
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Francisco I. Madero s/n Norte C.P. 26350
Tel (s): 01 ( 864 ) 618 00 45
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The ABC’s of setting up your business in Coahuila
Palaú, Coah. (Mpio. of Múzquiz)
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Hidalgo No. 39
Tel (s): 01 ( 869 ) 694 05 44
Nadadores, Coah
Potable Water Department
Departamento de Agua Potable
Zaragoza y Jiménez
Phone: 01(862) 624 52 37
Nava, Coah.
Potable Water Department
Departamento de Agua Potable
Escobedo y Emilio Carranza C.P. 27500
Phone: 01(869) 695 00 80
Ocampo, Coah.
Potable Water Department
Departamento de Agua Potable
Ramos Arizpe y Acuña C.P. 27980
Phone: 01(842) 422 05 86
Parras, Coah.
Municipal System of Water and Sanitation
Sistema Municipal de Aguas y Saneamiento
Abasolo No. 500 Centro
Phone: 01(878) 782 14 24 / 782 41 50 / 782 11 74
Piedras Negras, Coah.
Potable Water Department
Departamento de Agua Potable
Independencia No. 205 Nte.
Phone: 01(861) 611 10 99
Progreso, Coah.
Potable Water and Sewage System of Ramos Arizpe
Sistema de Agua Potable y Alcantarillado de Ramos Arizpe
Allende No. 231 Zona Centro C.P. 25900
Phone: 01(844) 488 02 36 / 488 10 00
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The ABC’s of setting up your business in Coahuila
Ramos Arizpe, Coah.
Municipal Departament of Potable Water and Sewage
Sistema de Agua Potable y Alcantarillado de Ramos Arizpe
Independencia s/n Zona Centro C.P. 26700
Phone: 01(861)) 612 05 71 / 612 14 89
Sabinas, Coah.
Potable Water Department
Departamento de Agua Potable
Hidalgo esquina con Morelos No. 44 C.P. 27750
Phone: 01(869) 694 17 42
Sacramento, Coah.
Saltillo Water Company
Aguas de Saltillo, S.A. de C.V.
(Mixed company of municipal and private participation)
De la Fuente Street No. 433 Centro C.P. 25000
Phone: 01(844) 412 89 49 / 414 04 55
Saltillo, Coah.
Municipal Water and Sanitation System
Sistema Municipal de Aguas y Saneamiento
Alameda Juárez No. 698 Sur C.P. 25500
Phone: 01(869) 694 07 22 / 694 00 10
San Buenaventura, Coah.
Municipal Water and Sanitation System
Sistema Municipal de Aguas y Saneamiento
Calzada Simpson s/n
Phone: 01(861) 614 52 83
Nueva Rosita, Coah. (San Juan de Sabinas)
Municipal Water and Sanitation System
Sistema Municipal de Aguas y Saneamiento
Blvd. Hidalgo y Calle Adolfo López Mateos Zona Centro C.P. 27800
Phone: 01(872) 772 22 11
San Pedro, Coah.
Potable Water Department
Departamento de Agua Potable
5 de mayo s/n
Phone: 01(869) 695 21 76
Sierra Mojada, Coah
Municipal Water and Sanitation System
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Sistema Municipal de Aguas y Saneamiento
Blvd. Independencia No. 308 Pte. Centro C.P. 27000
Phone: 01(871) 716 48 96
Torreón, Coah.
Municipal Water and Sanitation System
Sistema Municipal de Aguas y Saneamiento
Ave. Industrial s/n C.P. 27480
Phone: 01(671) 764 01 55
Viesca, Coah.
Potable Water Department
Departamento de Agua Potable
Hidalgo y Cuauhtémoc C.P. 26600
Phone: 01(862) 623 01 60 / 623 00 59
Villa Unión, Coah.
Municipal Water and Sanitation System
Sistema Municipal de Aguas y Saneamiento
Allende No. 104
Phone: 01(862) 622 02 20
Zaragoza, Coah.
2. Electric Energy (Federal)
2.1 Federal Electricity Comission (Comision Federal de Electricidad/ CFE)
Central Zone Superintendent
Superintendencia Zona Centro
Calle Juárez No. 354 Sur Zona Centro C.P. 27500
Phone: 01(866) 632 05 29 / 633 12 00
Monclova, Coah.
Piedras Negras Zone Superintendent
Superintendencia Zona Piedras Negras
Veracruz No. 201 Col. Roma C.P. 26050
Phone: 01(878) 782 10 75 / 782 11 70
Piedras Negras, Coah.
Carboniferous Zone Superintendent
Superintendencia Zona Carbonífera
Carretera 57 Km. 1175 C.P. 26790
Phone: 01(861) 612 00 29
Sabinas, Coah.
Southeastern Zone Superintendent
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Superintendencia Zona Sureste
Emilio Carranza Sur No. 110 Centro C.P. 25000
Phone: 01(844) 411 52 09 / 411 52 34
Saltillo, Coah.
Torreón Zone Superintendent
Superintendencia Zona Torreón
Av. México y Calle del Desierto Col. Nueva California C.P. 27089
Phone: 01(871) 720 76 58 / 720 76 28
Torreón, Coah.
3. Natural Gas (Private and Public)
3.1 Gas Natural, S.A. de C.V. (Private)
Saltillo Delegation
Delegación Saltillo
Allende Norte No. 1270 C.P. 25000
Phone: 01(844) 414 06 60
Saltillo, Coah.
Commercial Services Area
Area de Servicios Comerciales
Allende Norte No. 1270 C.P. 25000
Phone: 01(844) 414 06 60
Saltillo, Coah.
Technical Services Area
Area de Servicios Técnicos
Allende Norte No. 1270 C.P. 25000
Phone: 01(844) 414 06 60
Saltillo, Coah.
3.2 Eco Gas DGN of La Laguna (Private)
General Direction
Direccion General
Prolongacion Mónaco No. 1000 Col. El Tajito C.P. 27100
Phone: 01(871) 713 97 87 / 713 00 27
Torreón, Coah.
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3.3 Petroleos Mexicanos (PEMEX) (Public)
Monterrey Zone Superintendent of Pipelines
Superintendencia de Ductos Zona Monterrey
Libramiento Noreste Km. 26 + 850 C.P. 66050
Phone: 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
Básica
Av. Marina Nacional No. 329 Edificio B-1 Piso 8 Col. Huasteca
C.P. 11311
Delegacion Miguel Hidalgo
Phone: 01(55) 52 32 54 80
México, D.F.
Torreón Zone Pipelines Superintendent
Superintendencia de Ductos Zona Torreón
Manuel San Félix García No. 245 Norte Ciudad Industrial Torreón C.P. 27019
Phone: 01(871) 750 64 85
Torreón, Coah.
4. Telephone Service (Private)
4.1 Teléfonos de México, S.A. de C.V. (TELMEX)
Acuña Area Management
Gerencia Area Acuña
Juárez No. 379 Sur C.P. 26200
Phone: 01(877) 772 60 00 / 772 60 06
Acuña, Coah.
Monclova Area Management
Gerencia Area Monclova
Hidalgo Norte No. 304 Centro C.P. 25700
Phone: 01(866) 632 27 86 / 632 27 85
Monclova, Coah.
Múzquiz Area Commercial Management
Gerencia Comercial Múzquiz
Allende No. 111 Pte. Centro C.P. 26340
Phone: 01(864) 616 00 00 / 616 03 00
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Múzquiz, Coah.
Piedras Negras Area Management
Gerencia Area Piedras Negras
Calle Jalisco No. 1906 Col. Bellavista C.P. 26040
Phone: 01(878) 783 34 24 / 783 34 22 / 783 38 75 / 782 15 92 / 782 64 00
Piedras Negras, Coah.
Costumer Service Management for the Central Area
Gerencia Centro Atención a Clientes
Juárez No. 245 Sur
Phone: 01(861) 612 18 10
Sabinas, Coah.
Saltillo Area Management
Gerencia Area Saltillo
Prolongación Veracruz No. 271 Col. República C.P. 25280
Phone: 01(844) 415 22 22
Saltillo, Coah.
Torreón Area Management
Gerencia Area Torreón
Abasolo No. 545 Oriente. Centro C.P. 27000
Phone: 01(871) 712 11 07 / 712 26 16
Torreón, Coah.
4.2 Avantel, S.A. de C.V.(Long Distance Service)
Main Costumer Service
Centro de Atención a Clientes
Ave. Vasconcelos No. 130 Pte. Col. Santa Engracia C.P. 66267
Phone: 01(81) 815 356 00
Garza García, N.L.
Main Costumer Service
Centro de Atención a Clientes
Carretera México-Toluca No. 5714 Col. Lomas de Metla C.P. 05330
Phone: 01(55) 58 14 40 00
México, D.F.
4.3 Servicios Alestra, S. de R. L. (Long Distance Service)
Sales Management
Gerencia Ventas
Av. Universidad No. 574 Int. 202 Col. Los Maestros C.P. 25260
Phone: 01(844) 415 40 75 / 415 33 60
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Saltillo, Coah.
Sales Management
Gerencia Ventas
Blvd. Independencia No. 746 Ote. Centro C.P. 27000
Phone: 01(871) 717 62 29 / 722 12 05
Torreón, Coah.
5. Railroad Service (Private)
5.1 Transportación Ferroviaria Mexicana (TFM)
Infrastructure Direction
Dirección de Infraestructura
Manuel M. Barragán No. 4850 Norte Col. Hidalgo C.P. 64420
Phone: 01(81) 830 577 45 / 305 57 31
Monterrey, N.L.
Projects and Permissions Direction
Dirección de Proyectos y Permisos
Manuel M. Barragán No. 4850 Norte Col. Hidalgo C.P. 64420
Phone: 01(81) 830 577 45 / 830 557 31
Monterrey, N.L.
5.2 Ferrocarriles Mexicanos (FERROMEX)
Divisional Infrastructure Engineering
Ingeniero Divisional de Infraestructura
Manuel M. Barragán No. 4850 North. Col. Hidalgo C.P. 64420
Phone: 01(81) 813 060 00
Monterrey, N.L.
Chihuahua Division (Gómez Palacio – Jiménez Tract)
División Chihuahua (Tramo Gómez Palacio – Jiménez)
Prolongación Calzada Colón No. 1013 Sur
Phone: 01(871) 712 68 55
Torreón, Coah.
Central Division (Torreón - Opal Tract)
División Chihuahua (Tramo Torreon - Opal)
Prolongación Calzada Colón No. 1013 Sur
Phone: 01(871) 712 68 55
Torreón, Coah.
Monterrey Division (Torreón - Hipólito Tract)
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División Chihuahua (Tramo Torreon - Hipólito)
Prolongación Calzada Colón No. 1013 Sur
Phone: 01(871) 712 68 55
Torreón, Coah.
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CHAPTER VI
DIRECTORY OF DEPENDENCES
AND LENDERS OF SERVICES
1. Government Offices
FEDERAL
Secretaria de Gobernacion (SEGOB)
Ministry of the Interior
National Immigration Institute
Coahuila Regional Delegation
Delegación Regional Coahuila
Salvador González Lobo No. 935
Col. República Ote. C.P. 25270
Phone: 01(844) 416 82 75 / 416 82 97 / 416 16 76 / 416 38 27 / 4 16 41 77
Saltillo, Coah.
web. www.gobernación.gob.mx
e-mail cldrcoa@inami.gob.mx
Acuña Local Delegation
Delegación Local Acuña
Garita del Puente Internacional Puerta de México
Hidalgo No. 1 Zona Centro C.P. 26200
Phone: 01(877) 772 10 52 / 772 64 28 / 772 67 72 Fax
Acuña, Coah
Monclova Local Delegation
Oficina Local Monclova
Blvd. Harold R. Pape y Fco. I. Madero Blvd s/n
Col. Guadalupe C.P. 25750
Phone: 01(866) 632 94 57 / 632 94 58
Monclova, Coahuila
Piedras Negras Local Delegation
Delegación Local Piedras Negras
Oficinas Federales Puente Internacional No. 2 Planta Baja
Zona Centro C.P. 26000
Phone: 01(878) 782 42 72 / 782 36 63 / 2 00 30
Piedras Negras, Coah.
e-mail cldlpin@inami.gob.mx
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Torreón Local Delegation
Delegación Local Torreón
Palacio Federal Primer Piso
Avenida Morelos y Galeana C.P. 27000
Phone: 01(871) 711 08 48 12 61 65
Torreón, Coah.
e-mail cldrcoa@inami.gob.mx
Ministry of Foreign Affairs (Secretaria de Relaciones Exteriores)
Delegation
Delegación
Palacio Federal Planta Baja
Avenida Morelos y Galeana C.P. 27000
Phone: 01(871) 716 29 78 / 716 47 26 / 716 47 08 Fax
Torreón, Coah.
web. www.ser.gob.mx
e-mail smgutierrez@ser.gob.mx
Acuña Liason Office
Oficina de Enlace Acuña
Carretera Presa de la Amistad
Blvd. Aeropuerto
Phone: 01(871) 773 15 59
Acuña, Coah.
Monclova Liason Office
Oficina de Enlace Monclova
Blvd. Harold R. Pape s/n
Col. Guadalupe
Phone: 01(866) 634 47 00
Monclova, Coah.
Nueva Rosita Liason Office
Oficina de Enlace Nueva Rosita
Calle Simpson s/n
Phone: 01(861) 614 10 06
Nueva Rosita, Coah.
Piedras Negras Liason Office
Oficina de Enlace Piedras Negras
Edificio PRONAF No. 15
Phone: 01(878) 782 84 87 / 782 84 88 Fax
Piedras Negras, Coah.
e-mail srepnegras@terra.com.mx
Saltillo Liason Office
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Oficina de Enlace Saltillo
Padre Flores No. 181 Centro C.P. 25000
Phone: 01(844) 412 09 25 / 412 46 49 / 412 09 05
Saltillo, Coah.
e-mail elvafdz@prodigy.net.mx
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. 2845
Colonia La Salle C.P. 25240
Phone: 01(844) 438 92 81
Saltillo, Coah.
web. www.sat.gob.mx
Local Collection Administration
Administración Local de Recaudación
Ave. El Eriazo No. 17 C.P. 27110
Phone: 01(871) 729 03 23 / 729 03 30
Torreón, Coah.
Local Collection Administration
Administración Local de Recaudación
Puente y Zaragoza s/n Centro C.P. 26000
Piedras Negras, Coah.
Ministry of Economy (Secretaria de Economia/ SE)
Coahuila Delegation
Delegación Coahuila
Blvd. Los González No. 551
Col. Cruz del Aire
Phone: 01(844) 431 31 61 / 431 16 39 / 431 30 29
Saltillo, Coah.
web. www.economia.gob.mx
e-mail agnarro@economia.gob.mx
Piedras Negras Subdelegation
Subdelegación Piedras Negras
Zaragoza No. 407 Sur Centro C.P. 26000
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Phone: 01(878) 782 26 42 / 782 20 79 / 782 43 80 Fax
Piedras Negras, Coah.
e-mail economia@pnegras.gob.mx
Torreón Subdelegation
Subdelegación Torreón
Independencia Blvd. No. 2029 Pte. C.P. 27100
Phone: 01(871) 718 88 64 / 718 58 73
Torreón, Coah.
e-mail rcepeda@economia.gob.mx
Mexican Business Information System (SIEM) (Federal)
SIEM (Sistema de Información Empresarial Mexicana)
Blvd. V. Carranza No. 2230
Col. Jardín C.P. 25240
Phone: 01(844) 416 70 92 / 416 72 12
Saltillo, Coah.
e-mail agnario@economia.gob.mx
Ministry of Labor and Social Welfare (Secretaria del Trabajo y
Prevision Social) (Federal)
Federal Delegation
Delegación Federal
Veracruz No. 725 entre Sierra Mojada y Nava C.P. 25280
Phone: 01(844) 416 54 84 / 415 88 91
Saltillo, Coah.
web. www.stps.gob.mx
e-mail coah_delegado@stps.gob.mx
Federal Subdelegation
Subdelegación Federal
Blvd. Río Nazas y Periferico Raúl López Sánchez
Edificio Coahuila A.P. 17 A
Phone: 01(871) 713 24 93
Torreón, Coah.
Sabinas Federal Office
Oficina Federal Sabinas
Palacio Municipal 2do. Piso
Madero e Independencia C.P. 26700
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Phone: 01(861) 612 31 05
Sabinas, Coah.
Ministry of Health (Federal)
Secretariat of Health (State)
Direction of Sanitary Regulation
Dirección de Regulación Sanitaria
Blvd. Nazario Ortiz Garza No. 3385 2nd Floor
Col. Doctores C.P. 25290
Phone: 01(844) 439 17 24 / 439 17 23 / 439 17 22
Saltillo, Coah.
web. www.ssa.gob.mx
e-mail sscregsa@mcsa.net.mx
Sanitary Jurisdiction No. 1
Jurisdicción Sanitaria 1
Colón No. 203 Ote. Colonia Francisco I. Madero C.P. 26000
Phone: 01(878) 782 58 33 / 782 01 02 / 782 83 17
Piedras Negras, Coah.
e-mail jurisdiccion01@prodigy.net.mx
Sanitary Jurisdiction No 2
Jurisdicción Sanitaria No. 2
Juárez No. 660 Centro C.P. 26200
Phone: 01(877) 772 41 42
Acuña, Coah.
e-mail juris02_acuna@terra.com
Sanitary Jurisdiction No. 3
Jurisdicción Sanitaria No. 3
Ing. Raymundo del Bosque No. 3073 Fracc. Del Bosque C.P. 26700
Phone: 01(861) 613 12 10
Sabinas, Coah.
Sanitary Jurisdiction No. 4
Jurisdicción Sanitaria 4
Hidalgo No. 521 Centro
Phone: 01(866) 633 35 56
Monclova, Coah.
e-mail juris4mva@prodigy.net.mx
Sanitary Jurisdiction No. 5
Jurisdicción Sanitaria No. 5
Calle Presidente Carranza s/n Col. El Pedregal. C.P. 27640
Phone: 01(869) 696 07 05
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Cuatrociénegas, Coah.
e-mail coah-cienegas@mail.ssa.gob.mx
Sanitary Jurisdiction No. 6
Jurisdicción Sanitaria No. 6
José Cueto y Serapio Santiago Esquina s/n
Col. Ampliación Los Angeles C.P. 27140
Phone: 01(871) 712 29 95 / 716 07 74
Torreón, Coah.
Sanitary Jurisdiction No. 7
Jurisdicción Sanitaria No. 7
Juárez Ave. No. 15. Centro C.P. 27900
Phone: 01(872) 773 20 44 / 773 36 92
Francisco I. Madero, Coah.
e-mail coah-madero@mail.ssa.gob.mx
Sanitary Jurisdiction No. 8
Jurisdicción Sanitaria No. 8
Isidro López Zertuche Blvd. 4295 North
Phone: 01(844) 416 92 50 / 415 56 00
Saltillo, Coah.
e-mail sscinfo@mcsa.net.mx
Mexican Institute of Social Security (IMSS)
State Delegation
Delegación Estatal
Venustiano Carranza Blvd No. 2809
Phone: 01(844) 415 55 99
Saltillo, Coah.
e-mail coadlg@imss.gob.mx
Acuña Subdelegation
Subdelegación Acuña
Lerdo and Rayón No. 555
Phone: 01(877) 772 67 24 / 772 58 77
Acuña, Coah.
Monclova Subdelegation
Subdelegación Monclova
Harold R. Pape Blvd No. 405 Sur Col. Guadalupe
Phone: 01(866) 631 14 12 / 631 31 39 Fax
Monclova, Coah.
Piedras Negras Subdelegation
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Subdelegación Piedras Negras
Eliseo Mendoza Berrueto Blvd No. 3701
Col. Las Delicias
Phone: 01(878) 783 11 53
Piedras Negras, Coah.
Sabinas Subdelegation
Subdelegación Sabinas
Amador Chapa y Mina s/n
Tel 01(861) 612 64 95
Sabinas, Coah.
Saltillo Subdelegation
Subdelegación Saltillo
Isidro López Blvd. No. 2791 Int. 1
Phone: 01(844) 416 44 19
Saltillo, Coah.
e-mail subsaltillo@hotmail.com
Torreón Subdelegation
Subdelegación Torreón
Blvd. Independencia No. 450 Pte
Phone: 01(871) 712 51 60 Ext. 101
Torreón, Coahuila
e-mail subtorre@imss.gob.mx
Institute for the National Workers’ Housing Fund (INFONAVIT)
(Federal)
Coahuila 14th. Delegation
Delegación 14 Coahuila
Manuel Acuña y Ramón Corona S/N C.P. 25000 Centro
Phone: 01(844) 412 01 40
Saltillo, Coah.
web. www.infonavit.gob.mx
e-mail ecardenas@infonavit.gob.mx
Torreón Subdelegaction
Subdelegación Torreón
Calzada Colón y Escobedo Ave C.P. 27000
Phone: 01(871) 716 14 99 / 712 62 86
Torreón, Coah.
Piedras Negras Local Office
Oficina Local Piedras Negras
Anáhuac No. 701 North. Centro C.P. 26000
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Phone: 01(878) 782 54 54 / 782 54 55
Piedras Negras, Coah.
National Water Commission (Comision Nacional del Agua/
CONAGUA)
Coahuila State Management
Gerencia Estatal Coahuila
Central Highway Km. 7.5
Phone: 01(844) 413 06 54 / 413 08 74
Saltillo, Coah.
web www.cna.gob.mx
e-mail ggarcia@grrb.cna.gob.mx
Torreón Regional Management
Gerencia Regional Torreón
Júarez Ave No. 2351 Ote. Centro C.P. 27000
Phone: 01(871) 717 51 57 / 717 52 28 / 717 42 17
Torreón, Coah.
e-mail grccn@cna.gob.mx
Users Services Unique Office
Ventanilla Unica de Servicios a Usuarios
Insurgentes No. 407
Col. Venustiano Carranza
Phone: 01(878) 783 44 88
Piedras Negras, Coah.
Users Services Unique Office
Ventanilla Unica de Servicios a Usuarios
Múzquiz No. 385 North
Phone: 01(871) 712 16 38
Torreón, Coah.
State Offices
Secretariat of State (Secretaria de Gobierno)
Palacio de Gobierno 2do Piso
Juárez e Hidalgo Zona Centro
Phone: 01(844) 411 85 25 / 411 85 30 / 410 19 95 Fax
Saltillo, Coah.
web. www.coahuila.gob.mx/sgob
e-mail sgcoah@coahuila.gob.mx
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Public Land and Business Registry (State)
Registro Público del Estado
Periferico Luis Echeverría No. 360 Pte.
Phone: 01(844) 416 70 80 / 416 94 61 / 416 70 83
Saltillo, Coah.
Public Land and Business Registry
Oficina del Registro Público del Estado
Victoria Street No. 207 Centro
Phone: 01(877) 772 10 59
Acuña, Coah.
Public Land and Business Registry
Oficina del Registro Público del Estado
Blvd. Benito Juárez No. 416
Phone: 01(866) 633 06 03
Monclova, Coah.
Public Land and Business Registry
Oficina del Registro Público del Estado
Ramos Arizpe y Guerrero No. 280 Local 6
Phone: 01(842) 422 03 63
Parras, Coah.
Public Land and Business Registry
Oficina del Registro Público del Estado
Jiménez Oficina 304 Ote.
Phone: 01(878) 782 22 35
Piedras Negras, Coah.
Public Land and Business Registry
Oficina del Registro Público del Estado
Calle Madero y Ave Benito Juárez s/n
Phone: 01(861) 612 18 56
Sabinas, Coah.
Public Land and Business Registry
Oficina del Registro Público del Estado
Ave Allende No. 143 Pte.
Phone: 01(177) 712 05 14
San Pedro, Coah.
Public Land and Business Registry
Oficina del Registro Público del Estado
Blvd. Independencia No. 428 Pte,
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Phone: 01(871) 712 86 46 / 716 98 61
Torreón, Coah.
Public Notary General Director
Dirección General de Notarias
Luis Echeverría No. 350 Pte.
Phone: 01(844) 416 82 20
Saltillo, Coah.
Secretariat of Planning and Development (SEPLADE)
Secretaría de Planeación y Desarrollo (SEPLADE)
Periférico Luis Echeverría No. 1560 Torre Saltillo Piso 11 C.P. 25286
Phone: 01(844) 415 17 14/ 415 21 62
Lada sin Costo 01 800 718 4230/ EU y Canada 1 877 257 1784
Saltillo, Coah.
web www.seplade-gob.mx
e-mail promocion@seplade-coahuila.gob.mx
Coahuila Ecology Institute
Instituto Coahuilense de Ecología
Victoria No. 608 Zona Centro 1er. Piso C.P. 25000
Phone: 01(844) 412 56 22 / 412 56 78 Fax
Saltillo, Coah.
e-mail ecologia@coah.gob.mx
State Water and Sanitation Commission
Comisión Estatal de Aguas y Saneamiento
De la Fuente No. 433. Centro C.P. 25000
Phone: 01(844) 414 04 55 / 414 66 22
Saltillo, Coah.
Secretariat of Laying Out Land for Building
Secretaría de Urbanismo y Obras Publicas (SUyOP)
Blvd. Venustiano Carranza No. 2490 esquina con Michoacán
Colonia República Edificio La Fuente 1er. Piso
Phone: 01(844) 416 55 55 / 416 13 33 / 416 08 39 / 415 64 16
Saltillo, Coah.
e-mail rociorebollo@hotmail.com
Undersecretary of Urban Development
Subsecretaría de Desarrollo Urbano
Victoria No. 608 Zona Centro 2do. Piso C.P. 25000
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Phone: 01(844) 414 19 99 / 414 21 00 Fax
Saltillo, Coah.
e-mail desaurbano@prodigy.net.mx
Carboniferous Region Residence
Residencia Región Carbonífera
Abasolo Sur No. 192
Phone: 01(861) 612 33 12
Sabinas, Coah.
Central-Desert Region Residence
Residencia Región Centro-Desierto
Barranquilla and Zacatecas No. 417
Col. Guadalupe
Phone: 01(866) 636 07 86
Monclova, Coah.
e-mail sriacomunicaciones@prodigy.net.mx
Laguna Region Residence
Residencia Región Laguna
Edificio Coahuila 1er Piso Periférico López Sánchez
Phone: 01(871) 717 19 68 / 713 47 60
Torreón, Coah.
e-mail constlaguna@hotmail.com
Northern Region Residence
Residencia Región Norte
Matamoros No. 312 Pte.
Phone: 01(878) 782 55 25
Piedras Negras, Coah.
Secretariat of Finance
Secretaría de Finanzas
Castelar and General Cepeda S/N Centro
Phone: 01(844) 411 95 00
Saltillo, Coah.
web www.sfcoahuila.gob.mx
e-mail jjperez@sfcoahuila.gob.mx
Tax Collection Office
Oficina de Recaudación de Rentas
Guerrero y Galeana S/N
Phone: 01(877) 772 63 47 / 772 53 88 Fax
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Acuña, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
Guerrero No. 601 Nte.
Phone: 01(862) 861 00 18 / 861 00 20
Allende, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
Presidente Carranza and Juárez
Phone: 01(869) 696 06 55
Cuatrociénegas, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
16 de Septiembre y Zaragoza
Phone: 01(872) 723 27 95
Francisco I. Madero, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
Ave.Cuauhtémoc No. 10 Interior 12-15
Phone: 01(871) 712 00 09 / 712 16 80
Matamoros, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
Blvd. Pape No. 605
Phone: 01(866) 632 16 80 / 632 40 19
Monclova, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
Morelos y 5 de Mayo s/n
Phone: 01(864) 644 03 45 / 646 23 45
Múzquiz, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
V. Carranza No. 195 Pte.
Phone: 01(862) 624 50 72 / 624 53 87
Nava, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
Page
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The ABC’s of setting up your business in Coahuila
Allende No. 22
Phone: 01(842) 422 05 45
Parras, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
Abasolo y Zaragoza Altos s/n
Phone: 01(878) 782 60 22
Piedras Negras, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
Ocampo No. 320 Int. 1 y 3
Phone: 01(844) 488 01 34 / 488 22 90
Ramos Arizpe, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
La Madrid and Juárez S/N
Phone: 01(861) 612 03 44
Sabinas, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
President Cárdenas No. 278
Phone: 01(844) 410 50 45 / 410 52 25
Saltillo, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
Calle Simpson s/n
Phone: 01(861) 614 50 15 / 614 05 12
Nueva Rosita, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
Ave. Morelos y Zaragoza s/n
Phone: 01(872) 722 34 22 / 722 08 01
San Pedro, Coah.
Tax Collection Office
Oficina de Recaudación de Rentas
Diagonal Reforma No. 2323 Pte.
Phone: 01(871) 718 79 32 / 718 79 80
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The ABC’s of setting up your business in Coahuila
Torreón, Coah.
MUNICIPALITIES
Mayoral Offices
Abasolo
Calle Nacional s/n
C.P. 25540
Phone: 01(866) 665 10 23
Abasolo, Coah.
Acuña
Guerrero y Galeana Sur
Centro C.P. 26200
Phone: 01(877) 772 61 30 / 2 35 11
Acuña, Coah.
e-mail pmpala@unite.com
Allende
Guerrero No. 601 Norte
Centro C.P. 26530
Phone: 01(862) 861 00 64 / 861 06 21
Allende, Coah.
e-mail prefmpal@comuni-k.com
Arteaga
General Cepeda e Hidalgo s/n
C.P. 25350
Phone: 01(844) 483 00 96 / 483 00 33
Arteaga, Coah.
Candela
Ave. Juárez s/n C.P. 25570
Phone: 01(873) 736 01 21 / 736 02 56
Candela, Coah.
Castaños
Hidalgo No. 100 Norte
C.P. 25870
Phone: 01(869) 697 03 64 / 697 10 10
Castaños, Coah.
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The ABC’s of setting up your business in Coahuila
Cuatrociénegas
Juárez y Presidente Carranza s/n
C.P. 27640
Phone: 01(869) 696 06 50
Cuatrociénegas, Coah.
e-mail pmcuatrocienegas@yahoo.com.mx
Escobedo
Diagonal Reforma No. 2323 Ote.
Phone: 01(871) 718 79 32 / 718 79 80
Torreón, Coah.
Francisco I. Madero
Plutarco Elías Calles s/n
C.P. 27900
Phone: 01(872) 723 21 43 / 723 28 48
Francisco I. Madero, Coah.
Frontera
Progreso y Cuauhtémoc s/n Centro
C.P. 25600
Phone: 01(866) 635 00 45 / 635 08 45
Frontera, Coah.
General Cepeda
Hidalgo s/n
C.P. 25950
Phone: 01(842) 425 01 94 / 425 01 87
General Cepeda, Coah.
Guerrero
Raúl López Sánchez s/n
C.P. 26640
Phone: 01(862) 626 40 76
Guerrero, Coah.
Hidalgo
Morelos y Porfirio Díaz s/n
C.P. 26670
Phone: 01(867) 674 01 10
Hidalgo, Coah.
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The ABC’s of setting up your business in Coahuila
Jiménez
Hidalgo No. 100 s/n
C.P. 26400
Phone: 01(878) 786 00 07 / 786 00 69
Jiménez, Coah.
Juárez
Avenida Las Flores s/n
C.P. 25400
Juárez, Coah.
Lamadrid
Zaragoza y Juan Antonio de la Fuente s/n Centro
C.P. 27700
Phone: 01(869) 694 21 74
Lamadrid, Coah.
Matamoros
Calle Pabellón e Independencia s/n
C.P. 27440
Phone: 01(871) 712 00 13
Matamoros, Coah.
Monclova
Zaragoza y V. Carranza s/n
C.P. 25700
Phone: 01(866) 633 06 11
Monclova, Coah.
web. www.monclova.gob.mx
e-mail presidencia@monclova.gob.mz
Morelos
Juárez y Rayón s/n
C.P. 26500
Phone: 01(862) 624 00 18 / 624 04 74
Morelos, Coah.
Múzquiz
Hidalgo No. 205 Norte
C.P. 26340
Phone: 01(864) 616 02 36 / 616 19 29
Múzquiz, Coah.
e-mail rueda_irma@hotmail.com
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The ABC’s of setting up your business in Coahuila
Nadadores
Hidalgo No. 39
C.P. 27550
Phone: 01(869) 4 05 44
Nadadores, Coah.
Nava
Zaragoza No. 105
C.P. 26170
Phone: 01(862) 624 54 65 / 624 53 86
Nava, Coah.
web. www.nava.gob.mx
e-mail nava@nava.gob.mx
Ocampo
Escobedo y E. Carranza s/n
C.P. 27500
Phone: 01(869) 695 00 80
Ocampo, Coah.
Parras
Madero y Treviño s/n
C.P. 27980
Phone: 01(842) 422 00 14 /42 2 08 34
Parras, Coah.
e-mail municipioparras@yahoo.com.mx
Piedras Negras
Ave. 16 de Septiembre y Calle Monterrey No. 1304 Norte
C.P. 26000
Phone: 01(878) 782 51 08 / 782 53 58
Piedras Negras, Coah.
e-mail setecnica@infosel.net.mx
Progreso
Independencia No. 205 Norte
C.P. 25420
Phone: 01(861) 611 10 99
Progreso, Coah.
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The ABC’s of setting up your business in Coahuila
Ramos Arizpe
Allende No. 281
C.P. 25900
Phone: 01(844) 488 10 80 / 488 01 73
Ramos Arizpe, Coah.
web. www.ramosarizpe.net
e-mail presidencia@rain.com.mx
Sabinas
Madero e Independencia No. 117 Norte
C.P. 26700
Phone: 01(861) 612 63 12 / 612 30 70
Sabinas, Coah.
web www.sabinas-coahuila.gob.mx
e-mail planeacion@sabinas-coahuila.gob.mx
Sacramento
Hidalgo s/n
C.P. 27750
Phone: 01(869) 694 17 42
Sacramento, Coah.
Saltillo
Blvd. Fco. Coss y Obregón No. 745
C.P. 25000
Phone: 01(844) 414 90 15 / 414 79 89
Saltillo, Coah.
web. www.saltillo.gob.mx
e-mail info@saltillo.gob.mx
San Buenaventura
Hidalgo No. 119
C.P. 25500
Phone: 01(869) 694 12 55
San Buenaventura, Coah.
San Juan de Sabinas
Simpson Street s/n
C.P. 26800
Phone: 01(861) 614 06 30 / 614 00 46
Nueva Rosita, Coah.
e-mail jfsr50@hotmail.com
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The ABC’s of setting up your business in Coahuila
San Pedro
Ave. Juárez y Fco. I. Madero s/n
C.P. 27800
Phone: 01(872) 722 00 17 / 722 00 46
San Pedro, Coah.
Sierra Mojada
5 de Mayo s/n
C.P. 27600
Phone: 01(869) 695 21 76 / 695 22 81
Sierra Mojada, Coah.
e-mail msm034@prodigy.net.mx
Torreón
Matamoros y Galeana s/n
C.P. 27000
Phone: 01(871) 729 23 71 / 729 23 72
Torreón, Coah.
web www.torreon.gob.mx
e-mail salomon@torreon.gob.mx
Viesca
Calle Centenario No. 1
C.P. 27480
Phone: 01(671) 674 02 08 / 674 02 09
Viesca, Coah.
Villa Unión
Hidalgo y Cuauhtémoc s/n
C.P. 26600
Phone: 01(862) 623 01 60 / 623 00 59
Villa Unión, Coah.
e-mail mvillaun@comuni_k.com
Zaragoza
Allende No. 104
C.P. 26450
Phone: 01(862) 626 00 61 / 626 08 73
Zaragoza, Coah.
2. Private Services
NOTARY PUBLIC DIRECTORY
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The ABC’s of setting up your business in Coahuila
Acuña, Coahuila
Area Code 01(877)
Lic. Luis Maltos Briseño
Notary Office Number 1
Galeana No. 132 Pte. Centro
Phone: 772 61 82 / 772 55 99 Fax
e-mail luismaltos@unete.com
NOT OCCUPIED
Notary Office Number 2
Lic. José Cuitláhuac Cordova Glz.
Notary Office Number 3
Rayón No. 185 Pte. Centro
Phone: 772 68 76
Lic. José Telésforo Villarreal
Notary Office Number 4
Salinas Madero No. 282 Pte.
Phone: 772 55 14
Lic. Jorge Cano Loperena
Notary Office Number 5
Matamoros No. 195. Centro
Phone: 772 67 28 / 772 50 45 Fax
Lic. Héctor Gpe. Carmona Martínez
Notary Office Number 6
(ON LEAVE)
Ignacio Ramírez No. 110 Pte.
Phone: 772 10 95
Lic. Armin José Valdéz Torres
Notary Office Number 7
Madero No. 150 Pte. Centro
Phone: 772 01 02
Lic. Syria Cristina Cano Torralva
Notary Office Number 8
Lerdo No. 460 Sur Centro
Phone: 772 38 41
Lic. Evaristo Lenin Pérez Rivera
Notary Office Number 9
Allende No. 480-B Centro
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The ABC’s of setting up your business in Coahuila
Phone: 772 65 10 / 772 80 93 Fax
e-mail notario9@prodigy.net.mx
Allende, Coahuila
Area Code 01(862)
Lic. César Alberto Cadena Bhome
Notary Office Number 9
Manuel Acuña No. 401 Sur
Phone: 781 14 25
Francisco I. Madero
Area Code 01(872)
Lic. Modesto Adelmo Flores Flores
Notary Office Number 5
Ave. Zaragoza No. 28 Zona Centro
Phone: 723 26 54 / 722 01 45
Frontera, Coahuila
Area Code 01(866)
Lic. José Angel Chávez Vargas
Notary Office Number 25
Francisco I. Madero No. 208 Sur. Centro
Phone: 635 50 20
e-mail notaria25_@hotmail.com
Monclova, Coahuila
Area Code 01(866)
Lic. Alejandro Coronado Rodríguez
Notary Office Number 1
Brasil No. 1007 Col. Guadalupe
Phone: 636 19 61 / 636 24 05 / 636 10 82 Fax
Lic. Rafael Treviño de la Fuente
Notary Office Number 2
De la Fuente No. 306 Pte. 1º Floor
Phone: 633 29 40 / 633 00 36 Fax
Lic. José Gilberto Ríos Nañez
Notary Office Number 3
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The ABC’s of setting up your business in Coahuila
Guerrero Sur No. 213-B. Centro
Phone: 632 09 52 / 633 32 96 Fax
Lic. Bernardo Molina Duque
Notary Office Number 4
Zaragoza Sur No. 535-2 Zona Centro
Phone: 632 20 42 / 632 03 87 Fax
Lic. Ana María Serrano Ramírez
Notary Office Number 5
Metalúrgica 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 7
Zaragoza No. 540 Sur. Centro
Phone: 632 46 23 / 633 11 40 / 632 46 24
e-mail osrom@prodigy.net.mx
Lic. Silvia Acuña Escobedo
Notary Office Number 8
Hidalgo No. 617-B Sur
Phone: 633 69 99 / 632 30 67
e-mail acuna@prodigy.net.mx
Lic. Rafael Ibarra Chacón
Notary Office Number 9
(ON LEAVE)
Hidalgo No. 335 Sur
Phone: 633 20 81
Lic. Silvia Garza Calderón
Notary Office Number 10
(ON LEAVE)
Lic. Telémaco O. Zertuche Flores
Notary Office Number 11
De La Fuente No. 126 Pte. Centro
Phone: 633 18 61 / 633 01 98 Fax
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The ABC’s of setting up your business in Coahuila
Lic. Alfonso Ornelas Narro
Notary Office Number 12
Hidalgo No. 213-2 Norte Centro
Phone: 633 04 85 / 633 49 74 Fax
e-mail alfonso_ornelas@infosel.net.mx
Lic. Gerardo A. Valdés Calderón
Notary Office Number 13
Torreón No. 400 Col. Guadalupe
Phone: 633 07 84 / 633 30 49 Fax
e-mail notario_gvaldes@infosel.net.mx
Lic. Luis Angel Martínez Campos
Notary Office Number 14
Allende No. 333 Ote. Despacho 5 2º Piso Zona Centro
Phone: 633 17 17 / 633 76 76 / 633 49 44 Fax
Lic. José Antonio Juarísti Septién
Notary Office Number 15
Matamoros No. 125 Norte Centro
Phone: 633 70 15 / 633 80 15 / 633 00 23 Fax
e-mail jusa@prodigy.net.mx
NOT OCCUPIED
Notary Office Number 16
Lic. Enrique Neaves Muñiz
Notary Office Number 17
Miguel Blanco No. 233 L-5 Centro
Phone: 633 70 70 / 633 73 55
Lic. Ricardo López Campos
Notary Office Number 18
Ave. V. Carranza No. 110 Centro
Phone: 633 66 69 / 633 97 69 Fax
Lic. Francisco Xavier Ramos Ramírez
Notary Office Number 19
Ermita No. 349 Centro
Phone: 633 44 76 / 633 69 30 Fax
Lic. Roberto Moncada Mendoza
Notary Office Number 20
Zaragoza No. 415 Sur Centro
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The ABC’s of setting up your business in Coahuila
Phone: 632 06 83 / 632 16 20 / 632 06 83 Fax
Lic. Alfonso Flores Menchaca
Notary Office Number 21
Zaragoza No. 306 Norte Centro
Phone: 633 16 82
Lic. Felipe A. González Rodríguez
Notary Office Number 22
Hidalgo No. 211 Norte. Centro
Phone: 633 37 00 / 633 15 13 / 633 38 00
e-mail fgzlz@prodigy.net.mx
Lic. Jesús Gilberto Saracho Navarro
Notary Office Number 23
Calle De La Fuente No. 118 Centro
Phone: 633 53 00 / 633 53 01
e-mail jgsn@hotmail.com
Lic. María Carolina Ríos Nañez
Notary Office Number 24
(ON LEAVE)
Múzquiz, Coahuila
Area Code 01(864)
Lic. Homero Hernández González
Notary Office Number 1
Zaragoza No. 513 Pte. Centro
Phone: 616 24 58
Lic. Patricio H. Ruiz Múzquiz
Notary Office Number 13
Santa Rosa No. 213 Pte. Centro
Phone: 616 06 57 / 616 04 90 Fax
e-mail patriciohruiz@yahoo.com
Nueva Rosita, Coahuila (San Juan de Sabinas)
Area Code 01(861)
Lic. Adib Name Saade
Notary Office Number 8
América No. 9 Centro
Phone: 614 26 02 / 614 58 12 Fax
Lic. Arturo Mancha Fuentes
Notary Office Number 10
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The ABC’s of setting up your business in Coahuila
Acuña No. 15 Col. Comercial
Phone: 614 23 31
Parras, Coahuila
Area Code 01(842)
Lic. Juan Carlos Lamas Urista
Notary Office Number 1
Reforma No. 15 Sur Centro
Phone: 422 04 60
Lic. Fernando Orozco Cortés
Notary Office Number 2
(ON LEAVE)
Francisco I. Madero No. 203 Altos
Phone: 422 05 50
Lic. Jesús Ma. Farías Ayala
Notary Office Number 3
Reforma No. 3 Centro
Phone: 422 25 83
Lic. Homero H. Gutiérrez Flores
Notary Office Number 4
Coronel Isidro Treviño No. 23 Centro
Phone: 422 07 95
Piedras Negras, Coahuila
Area Code 01(878)
Lic. José M. Maldonado Maldonado
Notary Office Number 1
Zaragoza No. 602 Norte Centro
Phone: 782 55 55 / 782 36 10 Fax
Lic. Ernesto Vela del Campo
Notary Office Number 2
Zaragoza No. 514 Sur. Centro
Phone: 782 70 15 / 782 71 36 / 782 70 75 Fax
e-mail vvd@velaivela.com.mx
Lic. Ramón Watts García
Notary Office Number 3
Padre de las Casas No. 106 Norte. Centro
Phone: 782 36 46 / 782 33 02 Fax
e-mail rwatts@comuni-k.com
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The ABC’s of setting up your business in Coahuila
Lic. Manuel García Bermea
Notary Office Number 4
Guadalajara No. 102 Col. Nisperos
Lic. Hermilo Ramos Bueno
Notary Office Number 5
Teran No. 106 Pte. Centro
Phone: 782 16 40
e-mail hjramos@comuni-k.com
Lic. Hortencia Subealdea Narvaez
Notary Office Number 6
México No. 209 Col. Roma
Phone: 782 84 74
Lic. Heriberto Fuentes Salazar
Notary Office Number 7
Juárez No. 204 Pte. Centro
Phone: 782 03 10
NOT OCCUPIED
Notary Office Number 8
Lic. Jesús Mario Flores Garza
Notary Office Number 10
Jiménez No. 507 Pte. Centro
Lic. Humberto Villarreal Rodríguez
Notary Office Number 11
Morelos No. 215 Norte Centro
Phone: 782 03 09
Lic. Rodolfo Briseño Hermosillo
Notary Office Number 12
Zaragoza y Matamoros Primer Piso
Edificio Farmacia del Nte.
Phone: 782 04 60
Lic. Jesús Ma. Hinojosa Fajardo
Notary Office Number 13
Morelos Ave No. 504 Sur. Centro
Phone: 782 28 44
e-mail notpubl3@comuni-k.com
Lic. Mario Héctor Jáuregui Padilla
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The ABC’s of setting up your business in Coahuila
Notary Office Number 14
San Judas No. 511 Fracc. San José
Phone: 783 47 81 / 783 47 82 / 783 24 84 Fax
e-mail mario-jauregui@hotmail.com
Lic. Jaime Juarísti Santos
Notary Office Number 15
Septiembre 16th Ave. No. 311 Las Fuentes Residencial
Phone: 782 15 00 / 782 15 12 Fax
e-mail np15pnc@prodigy.net.mx
Lic. Alejo Emanuel. Saucedo Ortiz
Notary Office Number 16
(ON LEAVE)
San José No. 600 Col. San José
Phone: 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 Villanueva
Notary Office Number 18
(ON LEAVE)
Pedro Gentil No. 13 Col. Saltillo 400
Ramos Arizpe, Coahuila
Lada 01(844)
Lic. Armando M. Fernández Montoya
Notary Office Number 38
V. Carranza No. 114
Phone: 488 21 01 / 88 33 01 Fax
Lic. Rosa Ma. Cedillo Elizondo
Notary Office Number 66
Blvd. Plan de Guadalupe No. 166
Phone: 488 48 48
Sabinas, Coahuila
Area Code 01(861)
Lic. José A. Dávila Montesinos
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The ABC’s of setting up your business in Coahuila
(ON LEAVE)
Notary Office Number 2
Ave. Independencia No. 100 Pte.
Phone: 612 37 98 / 612 37 99
Lic. Héctor R. Reséndiz Martínez
Notary Office Number 3
Gral. Bravo No. 1480
Col. Jorge B. Cuellar
NOT OCCUPIED
Notary Office Number 4
Lic. José Juan Castañón González
Notary Office Number 5
Independencia No. 283 Sur Centro
Phone: 612 85 31
Lic. Luis A. Rodríguez Benavides
Notary Office Number 6
May 5th No. 161 Centro
Phone: 612 05 52 / 612 31 29 Fax
e-mail luis_rdz@weboffice.com
NOT OCCUPIED
Notary Office Number 7
Lic. Leopoldo S. Villarreal González
Notary Office Number 9
Zaragoza No. 453 Pte. Centro
Phone: 612 00 87 / 612 12 93 Fax
Lic. Alejandro G. Ramos Valdés
Notary Office Number 11
Independencia No. 121-3 Sur Centro
Phone: 612 27 02
Lic. José Luis Cárdenas Dávila
Notary Office Number 12
Zaragoza No. 123 Pte. Centro
Phone: 612 16 11
Saltillo, Coahuila
Area Code 01(844)
Lic. Fernando Donato De las Fuentes Hdz.
(ON LEAVE)
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The ABC’s of setting up your business in Coahuila
Notary Office Number 1
Ave. Universidad No.193 Col. República Pte.
Phone: 415 75 76
Lic. Agustín de Valle Recio
Notary Office Number 2
Juárez No. 245 Pte. Suite 3 Centro
Phone: 4112 60 54 / 412 61 06 Fax
Lic. Liana Lucía Dávila Cabello
Notary Office Number 3
Candela No. 1952 Col. República Pte..
Phone: 416 95 90
Lic. Francisco J. Aguirre Fuentes
Notary Office Number 4
(ON LEAVE)
Metropolitan Building C. Jesús Acuña Narro 113-201 A-B
Col. República Norte
Phone: 416 59 46 / 416 59 81
Lic. Edilberto Leza López
Notary Office Number 5
Allende Sur No. 277 Interior 1, Despachos Offices 1, 2 y 4
Zona Centro
Phone: 412 16 45
Lic. Magdalena S. Flores Rodríguez
Notary Office Number 6
Blvd. Nazario Ortiz Garza No. 2250
Plaza Obelisco Suite No. 24
Phone: 416 98 98 / 439 33 33 Fax
Lic. Gilberto Garza Martínez
Notary Office Number 7
Chiapas No. 641 República Oriente
Phone: 416 01 35 / 416 01 95 / 416 24 69 Fax
e-mail gilbertomartinez@prodigy.net.mx
Lic. Gilberto Garza Valdés
Notary Office Number 8
Cuatrociénegas No. 1691 Col. República Pte..
Phone: 416 21 30 / 415 18 18 Fax
e-mail gilbertogarzav@prodigy.net.mx
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The ABC’s of setting up your business in Coahuila
Lic. Onésimo Flores Rodríguez
Number of Notary’s office :9
Monclova No. 2650 Col. República Pte.
Phone: 415 01 05 / 415 09 84 / 415 02 00 Fax
Lic. Arturo Homero González Ramírez
Notary Office Number 10
Morelos Sur No. 165 Phone: 414 96 24 / 414 10 07
Lic. Armando Javier Prado Delgado
Notary Office Number 11
Emilio Carranza No. 450 Norte Centro
Phone: 410 44 50 / 410 44 51 / 410 44 52 / 410 44 53
e-mail ajprado@prodigy.net.mx
Lic. Jesús Fco. Aguirre Garza
Notary Office Number 12
Morelos Sur No. 162
Phone: 414 29 77 / 414 16 27
e-mail not12@prodigy.net.mx
Lic. Indalecio Martínez Rodríguez
Notary Office Number 13
Victoria No. 322 Pte. Centro
Phone: 414 87 68 / 414 98 16
Lic. José Fuentes García
Notary Office Number 14
(ON LEAVE)
Pilares No. 278 Col. Jardines del Valle
Phone: 415 59 50 Personal Address
Lic. Raúl López Mercado
Notary Office Number 15
La Madrid No. 1874 Col. República Pte.
Phone: 439 18 16 / 417 44 44 Fax
Lic. Raúl Praxedis García Elizondo
Notary Office Number 16
Perif. Luis Echeverría No. 443 Col. República Pte.
Phone: 415 55 13 / 415 27 59 Fax
e-mail garciael@prodigy.net.mx
Lic. Alberto Fabián Villarreal Flores
Notary Office Number 17
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The ABC’s of setting up your business in Coahuila
Jesús Manuel Acuña Narro No. 103-102 B Tercer Piso
Phone: 415 88 93 / 16 27 15 Fax
e-mail notaria17@infosel.com
Lic. Antonio Gutiérrez Cabello
Notary Office Number 18
(ON LEAVE)
Perla No. 225 Col. Miravalle
Lic. Oscar Villegas Rico
Notary Office Number 19
Ramos Arizpe No. 376 Pte. Interior 1
Phone: 412 75 90 / 412 26 16 Fax
e-mail oscarvillegas@prodigy.net.mx
Lic. Valeriano Valdés Valdés
Notary Office Number 20
Juárez No. 215-1 Pte. Centro
Phone: 412 81 22 / 414 56 43 Fax
e-mail cvaldes@mcsa.net.mx, vvaldes@prodigy.net.mx
Lic. Luis Manuel Aguirre Castro
Notary Office Number 21
Edificio Metropolitano Despacho 401
Jesús Acuña Narro No. 113 4to Piso
Phone: 416 70 93 / 416 86 58 Fax
e-mail lumac21@terra.com.mx
Lic. Antonio Manuel Quijano González
Notary Office Number 22
Allende No. 224 Norte Despacho 103
Edificio Lomeli Zona Centro
Phone: 412 09 86
Lic. Angel Martínez Rincón
Notary Office Number 23
Juárez No. 245 Local 6 y 7
Zona Centro
Phone: 414 11 90
Lic. Javier Cedillo de la Peña
Notary Office Number 24
Francisco Murguía No. 850-7 Privada Concepción
Zona Centro
Phone: 412 12 32
Lic. Nemo Strozzi Tijerina
Notary Office Number 25
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The ABC’s of setting up your business in Coahuila
(ON LEAVE)
Ave. México No. 748 Col. Latinoamericana
Phone: 412 08 73
Lic. Luis N. Dávila Flores
Notary Office Number 26
Candela No. 1952
Col. República Pte.
Phone: 416 73 48 / 416 95 90
Lic. Raúl de la Peña Flores
Notary Office Number 27
Gral. Cepeda y De la Fuente
Lic. Urbano González Santos
Notary Office Number 28
Ramos Arizpe No. 271 Centro
Phone: 412 09 18
Lic. Homero Gómez García
Notary Office Number 29
Juárez No. 361 Pte. Centro
Phone: 414 96 58 / 412 05 62 Fax
e-mail lic_hgomez@hotmail.com
Lic. José Luis Treviño Martínez
Notary Office Number 30
Privada Coahuila No. 2005
Col. República Pte.
Phone: 439 17 40
Lic. Armando Sergio Fuentes Aguirre
Notary Office Number 31
(ON LEAVE)
Distrito Federal No. 420
Col. República
Phone: 413 89 27
Lic. Alvaro Morales Rodríguez
Notary Office Number 32
Juárez No. 237 Pte.
Zona Centro
Page 100
The ABC’s of setting up your business in Coahuila
Phone: 414 25 10
Lic. Luis Hernández Elguézabal
Notary Office Number 33
Obregón No. 106 Norte
Zona Centro
Phone: 414 98 57 414 23 75 Fax
Lic. José Antonio Flores Garza
Notary Office Number 34
Jesús Manuel Acuña Narro No. 320
Col. República Pte.
Phone: 416 24 96
e-mail not34jafg@hotmail.com
Lic. Alicia Elva Barajas Sosa
Notary Office Number 35
Carmen Aguirre de Fuentes No. 651-A
Zona Centro
Phone: 412 63 73 / 414 77 40 / 414 77 50 / 410 25 35 Fax
e-mail alitia@hotmail.com
Lic. José Humberto Salinas Evertt
Notary Office Number 36
Bravo No. 253 Norte
Zona Centro
Phone: 414 15 81 / 412 82 01 / 414 06 83 Fax
Lic. Raymundo Cristo del Bosque Rdz.
Notary Office Number 37
Canadá No. 250 Col. Virreyes Residencial
Phone: 415 42 42 / 415 44 33 Fax
Lic. Ramiro Valdés de la Peña
Notary Office Number 39
Av. Los Pilares No. 267 Fracc. Santiago
Phone: 416 09 59 / 416 06 59 Fax
Lic. Alfonso García Salinas
(ON LEAVE)
Notary Office Number 40
Fco. Coss Blvd. No. 450 Pte. Interior 1
Phone: 414 50 51
e-mail alfgarcias@terra.com.mx
Lic. Alvaro Campos Jiménez
Notary Office Number 41
Page 101
The ABC’s of setting up your business in Coahuila
De la Fuente No. 380 Centro
Phone: 412 83 40 e-mail notaria41@lawyer.com
Lic. Rubén R. Sánchez Montemayor
Notary Office Number 42
Luis Echeverría No. 715 3er Piso Despacho B
Phone: 416 62 89
e-mail rubensm@prodigy.net.mx
Lic. Ramón Oceguera Ramos
Notary Office Number 43
Gral. Cepeda No. 417 Sur Centro
Phone: 410 73 04
Lic. Jesús Elizondo Solis
Notary Office Number 44
Hidalgo No. 2575 Col. República Norte
Phone: 416 40 30 / 416 40 90 Fax
e-mail not44jes@infosel.com
Lic. José Díaz Moreno
Notary Office Number 45
Distrito Federal No. 794 Col. República Pte.
Phone: 416 26 10 / 416 72 05 / 415 69 03 Fax
e-mail not45@prodigy.net.mx
Lic. Hilario Vázquez Hernández
Notary Office Number 46
Chihuahua No. 664 Col. República Pte.
Phone: 416 09 78 / 416 76 64 Fax
e-mail hilariovazquezmx@yahoo.com
Lic. Ivan Sergio Gutiérrez Vela
Notary Office Number 47
Othón de Mendizabal No. 2007 Col. Universidad
Phone: 415 00 40 Fax
Lic. Segundo Carlos Francisco Javier Diez de Urdanivia Fernández
(ON LEAVE)
Notary Office Number 48
Lago de Colorado No. 602
Fracc. Valle de San Agustín
Page 102
The ABC’s of setting up your business in Coahuila
Lic. ldefonso J. Verduzco González
Notary Office Number 49
Blvd. V. Carranza No. 3660 2do Piso
Phone: 415 96 01 / 415 96 61 Fax
Lic. Juana Valdés Villarreal
Notary Office Number 50
Bravo North No. 1020 Centro
Phone: 410 20 13 / 410 20 14 Fax
e-mail a5923@prodigy.net.mx
Lic. Hilda Elena Sánchez de León
Notary Office Number 51
Reynosa No. 548 Col. República Pte.
Phone: 416 95 98 / 416 95 92 / 416 95 38
e-mail hesl@mcsa.net
Lic. Ma. Elena Gpe. Orozco Aguirre
Notary Office Number 52
Blvd V. Carranza No. 3940 Local 6
Plaza Las Vigas
Phone: 415 18 52 / 416 00 46 Fax
e-mail meorozco@prodigy.net.mx
Lic. Victor Manuel Luna Lozano
Notary Office Number 53
Paseo de las Arboledas No. 1061
Fracc. Chapultepec
Phone: 417 80 81
Lic. Marcos Trejo Rodríguez
Notary Office Number 54
J. Valdés Sánchez Blvd No. 2369 Fracc. Europa
Phone: 416 63 33 / 415 21 31 Fax
Lic. Humberto R. Medina de la Cruz
Notary Office Number 55
Benito Juárez No. 361 Pte. Centro
Phone: 412 05 62 / 414 96 58
Lic. Arminda Rodríguez Gil
Notary Office Number 56
Michoacán Pte. No. 215 Col. Tecnológico
Phone: 415 12 63 / 415 54 39 / 415 71 16
e-mail armindarodriguez@prodigy.net.mx
Lic. José Ricardo Martínez Ortegón
Page 103
The ABC’s of setting up your business in Coahuila
Notary Office Number 57
Luxemburgo e Inglaterra No. 195 Col. Virreyes Residencial
Phone: 439 13 53 / 416 58 08 Fax
e-mail rortegon@prodigy.net.mx
Lic. Laura Elena Garza Orta
Notary Office Number 58
(ON LEAVE)
Argentina No. 137 Fracc. Alamos Rancho de Peña
Lic. Gloria C. Montemayor Montemayor.
Notary Office Number 59
Montevideo No. 551-1 Col. Latinoamericana
Phone: 416 80 25 / 416 80 65 Fax
e-mail montemayorgloria@hotmail.com
Lic. Carlos Juarísti Septién
Notary Office Number 60
Laguna del Carmen No. 1120 Col. La Salle
Phone: 415 40 11 / 415 51 77 / 415 90 61 / 415 79 63 Fax
Lic. Juan Gerardo Nava Muñoz
Notary Office Number 61
Yucatán No. 764 Col. República Norte
Phone: 439 14 70 / 439 05 20 Fax
e-mail nava@prodigy.net.mx
Lic. Mauricio González Puente
Notary Office Number 62
(ON LEAVE)
Blvd. Francisco Coss No. 555
Phone: 416 21 22
Lic. Regulo Gaytán Rangel
Notary Office Number 63
Francisco de Urdiñola No. 538
Zona Centro Phone: 414 73 99
Lic. Adriana Parra Flores
Notary Office Number 64
Abasolo Norte No. 3788-8 Fracc. Alpes
Phone: 415 36 01
e-mail adparra@yahoo.com
Lic. Alejandro Baragaño Rosas
Notary Office Number 65
Luis Echeverría No. 361
Plaza Del Norte Local 3
Page 104
The ABC’s of setting up your business in Coahuila
Phone: 415 51 30
e-mail notariapublica@prodigy.net.mx
Lic. Alejandro Palacios Olivas
Notary Office Number 67
Juárez No. 245 Pte. Despacho 3
Zona Centro
Phone: 412 60 54 / 412 61 06 Fax
San Pedro, Coahuila
Area Code 01(872)
Lic. José Alejandro Guerrero Romo
Notary Office Number 1
Zaragoza No. 110 Sur
Zona Centro
Phone: 722 00 06
e-mail joalguero@terra.com
NOT OCCUPIED
Notary Office Number 2
NOT OCCUPIED
Notary Office Number 3
Lic. Libardo Llanes Gómez
Notary Office Number 4
Acuña No. 147
Zona Centro
Phone: 722 15 45 / 722 14 48
Torreón, Coahuila
Area Code 01(871)
Lic. David Rolando Cázares Juárez
Notary Office Number 1
Allende No. 447 Pte. Despacho 3
Zona Centro
Phone: 712 59 65
e-mail notaria1dc@prodigy.net.mx
Lic. Fernando González Lafuente
Notary Office Number2
Acuña No. 45 Norte
Zona Centro
Phone: 712 73 23 / 716 54 04 / 712 66 11 / 712 00 87 Fax
e-mail notpublico2@prodigy.net.mx
Page 105
The ABC’s of setting up your business in Coahuila
Lic. Jacinto Faya Viesca
Notary Office Number 3
Ave. Morelos No. 1320 Pte.
Edificio Monterrey Despacho No.103
Phone: 716 48 58 / 712 52 72 / 716 23 07 / 712 69 73 Fax
e-mail faya1234@prodigy.net.mx
Lic. Olivia Chibli Chibli
Notary Office Number 4.
Juárez Ave No. 428 Pte.
Zona Centro
Phone: 712 75 08 / 712 41 92 Fax
Lic. Octavio A. Orellana Trinidad
Notary Office Number 5
Degollado No.101 Norte
Zona Centro
Phone: 712 92 46 / 712 37 85
Lic. Tomás Matias Román Mier
Notary Office Number 6
Cepeda No. 237 Sur Suite 407
Edificio Glz. Cárdenas 4to Piso
Zona Centro
Phone: 722 37 31 / 722 37 51 / 712 56 02 / 712 00 78 Fax
e-mail troman1@prodigy.net.mx
Lic. Emma Laura Wong Esparza
Notary Office Number 7
Galeana No. 159 Sur
Zona Centro
Phone:716 44 24 / 718 46 47 Fax
Lic. Hugo García Sánchez
Notary Office Number 8
Ave. Matamoros No. 71 Pte.
Zona Centro
Phone:. 712 09 08 / 712 04 33 / 712 37 01 Fax
e-mail lichugos@prodigy.net.mx
Lic. Gustavo Muñoz Dominguez
Notary Office Number 9
Av. Morelos No. 125 Pte. Centro
Tel(s: 712 74 34
Page 106
The ABC’s of setting up your business in Coahuila
Lic. Arturo Novelo Guerra
Notary Office Number 10
Jiménez No. 386 Pte.
Zona Centro
Phone: 712 94 84 / 711 05 54 Fax
e-mail novelo@coah1.prodigy.net.mx
Lic. Rodolfo González Treviño
Number of Notary’s office 11
Galeana No. 211 Sur 1er Piso
Zona Centro
Phone: 712 14 45
Lic. Carlos Gómez Hernández
Notary Office Number 12
Escobedo No. 52 Pte. Centro
Phone: 716 58 50 / 716 58 95 / 716 44 36 Fax
e-mail nota12@prodigy.net.mx
Lic. Eduardo Iduñate Ramírez
Notary Office Number 13
Matamoros Ave. No. 484-A Pte. Centro
Tel(s: 716 17 18 / 712 60 69
Lic. Feliciano Cordero Sánchez
Notary Office Number 14
Av. Matamoros No. 308 Pte. Centro
Phone: 716 14 80 / 712 09 30 / 716 36 59
e-mail mfelipes@halcon.laguna.web.mx
Lic. Salvador Sánchez y Sánchez
Notary Office Number 15
Matamoros Ave. No. 888 Pte. Centro
Phone: 712 14 14 / 712 55 91 / 712 14 24 Fax
e-mail bsanysan@prodigy.net.mx
Lic. Bernardo Segura Garza
Notary Office Number 16
Leona Vicario No. 228 Sur Centro
Phone: 716 90 20 / 716 94 37 / 716 98 51 Fax
Lic. José Villalobos Amador
Page 107
The ABC’s of setting up your business in Coahuila
Notary Office Number 17
Ave. Morelos No. 443 Pte. Centro
Phone: 712 36 98
Lic. Manuel Leal Méndez
Notary Office Number 18
Ave. Juárez No. 727 Pte.
Phone: 716 72 14
Lic. José Ortíz Barroso
Notary Office Number 19
Ave. Matamoros No. 125 Pte. Centro
Phone: 712 73 75 / 716 76 22 / 712 03 63 Fax
e-mail joseortiz@infosel.net.mx
Lic. Cecilia E. del Bosque Garza
Notary Office Number 20
Ave. 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 Fax
e-mail notariapublica21@prodigy.net.mx
Lic. Enrique Cota Alvarado
Notary Office Number 22
Ave. Allende No. 149 Pte. Centro
Phone: 712 38 58 / 712 80 99 Fax
Lic. Benito E. G. Serna Licerio
Notary Office Number 23
(ON LEAVE)
Circuito del Patrón 40 Col. Residencia La Hacienda
Lic. Stella Dávila Fuentes
Notary Office Number 24
Ave.Abasolo No. 35 Pte. 1er Piso 6-A
Zona Centro
Phone: 712 29 79 / 712 21 90 Fax
Lic. Raúl Mijares Contreras
Notary Office Number 25
Galeana No. 225 Sur Centro
Page 108
The ABC’s of setting up your business in Coahuila
Phone: 712 08 23 / 716 76 30 Fax
Lic. Mario Canales Martínez
Notary Office Number 26
Ave. Abasolo No. 35 Pte. Despachos 5-A y 6-A
Zona Centro
Phone: 712 29 79 / 712 21 90 Fax
Lic. Héctor Siller y Siller
Notary Office Number 27
Jiménez No. 36 Sur Int 4 Centro
Phone: 712 24 60 / 712 39 87
Lic. Eduardo Martínez Salas
Notary Office Number 28
Ave.Juárez No. 266 Pte. Centro
Phone: 712 49 47 / 716 80 62 Fax
e-mail lic_eduardoms@hotmail.com
Lic. María de la Cruz Pasos Hernández
Notary Office Number 29
Degollado 339 Norte Centro
Phone: 712 97 64 / 712 36 36 Fax
Lic. Jesús Alfonso Zavala Cortés
Notary Office Number 30
Falcón No. 175 Sur. Centro
Tel. 711 31 11 / 716 08 18
Lic. Mario Villarreal Carrillo
Notary Office Number 31
Galeana No. 291 Sur 1er Piso. Centro
Phone: 712 21 78 / 712 92 92 /712 93 30 Fax
Lic. José María Iduñate Acosta
Notary Office Number 32
Ildefonso Fuentes 100 Sur. Centro
Tel.(s): 712 36 23 / 712 59 91 / 716 66 54 Fax
Lic. Casimiro Valdés de Luna
Notary Office Number 33
Ave.Morelos No.543 Pte. Centro
Tel. 712 05 58
Page 109
The ABC’s of setting up your business in Coahuila
Lic. Jesús Cedillo González
Notary Office Number 34
Calle Morelos No. 675 Pte. Centro
Phone: 712 56 99 / 712 13 52 Fax
Lic. Homero Héctor del Bosque Garza
Notary Office Number 35
Ave.Morelos No. 779 Pte. Centro
Phone: 716 53 65 / 716 52 06 / 712 01 50 Fax
Lic. José Sergio Flores Aguirre
Notary Office Number 36
Blanco No. 74 Norte Centro
Phone: 712 84 66 / 711 02 88
e-mail s_flores36@hotmail.com
Lic. David Ortíz Ramírez
Notary Office Number 37
Ave. Matamoros No. 380 Norte. Centro
Phone: 712 96 40 / 712 27 72 Fax
Lic. Heriberto Ramos Salas
Notary Office Number 38
(ON LEAVE)
Priv. Guillermo Prieto 83 Pte. Centro
Tel. 16 89 97
Lic. Enrique González Sarabia y Máynez
Notary Office Number 39
Niños Héroes No. 273 Sur. Centro
Phone: 717 83 99
Lic. Hesiquio de la Garza López
Notary Office Number 40
Calz Colón No. 79 Norte. Centro
Phone: 712 29 39 / 712 43 86 Fax
Lic. Roberto Saldaña Sotomayor
Notary Office Number 41
Morelos No.978 Pte. Centro
Phone: 712 06 49 / 712 35 74 Fax
NOT OCCUPIED
Notary Office Number 42
Page 110
The ABC’s of setting up your business in Coahuila
Lic. José María Iduñate Guzmán
Notary Office Number 43
Pabellón No. 19 Norte. Centro
Tel. 712 43 14 / 712 33 63 Fax
Lic. Fernando A. Cárdenas González
Notary Office Number 44
Abasolo Ave. No. 1028 Pte.Centro
Phone: 718 91 00 / 713 34 78 / 718 18 08
e-mail not44@prodigy.net.mx
Lic. Fernando Muñoz Domínguez
Notary Office Number 45
Morelos No. 1320-1002 Pte. Centro
Phone: 712 17 81 / 712 76 63
e-mail fermunoz@prodigy.net.mx
Lic. Fernando Lagunas Macías
Notary Office Number 46
Ave.Abasolo No. 906 Pte. Centro
Phone: 717 81 56 / 717 66 77 / 717 71 06 Fax
e-mail not46@hotmail.com
Lic. Víctor González Avelar
Notary Office Number 47
Narcizo Mendoza No. 900
Col. Ampliación Los Angeles
Lic. Claudia E. Hernández Sánchez
Notary Office Number 48
Javier Mina No. 344 Sur. Centro
Phone: 716 59 80 Fax
Lic. Gerardo Gómez Echavarri
Notary Office Number 49
Matamoros No. 60 Pte. 2do Piso. Centro
Phone: 716 22 16 / 712 24 14 Fax
e-mail hgoray@terra.com
Lic. José de Jesús Hernández Sordo
Notary Office Number 50
Callejón de los Secretos No. 610
Col. Campestre La Rosita
Phone: 721 10 20 / 715 26 29 Fax
e-mail jjhernandezsordo@hotmail.com
Page 111
The ABC’s of setting up your business in Coahuila
Lic. Oscar Enrique Guerrero González
Notary Office Number 51
Comonfort No. 111 Norte. Centro
Fax: 713 90 11Fax
Lic. Pedro Martínez Pope
Notary Office Number 52
Matamoros No. 191 Ote. 1er Piso Despacho 4
Zona Centro
Phone: 716 39 00 Fax
Lic. Ana Patricia Ramos Torres
Notary Office Number 53
Mariano López Ortíz No. 918 Norte. Centro
Phone: 713 98 75 / 713 27 15 / 713 06 14 Fax
e-mail anaramos@halcon.laguna.web.mx
Lic. Carlos García Carrillo
Notary Office Number 54
Jiménez No. 185 Norte. Centro
Phone: 712 72 59 / 716 42 94 Fax
Lic. Armando Martínez Herrera
Notary Office Number 55
Blvd. Independencia No. 291 Pte. Centro
Phone: 722 30 56 / 722 30 57 / 722 30 58 / 713 40 63 Fax
e-mail 5599@prodigy.net.mx
Lic. Jesús G. Sotomayor Garza
Notary Office Number 56
(ON LEAVE)
Blvd. Revolución No. 260 Pte.
Tel. 713 92 90
Lic. Jesús R. Cisneros Hernández
Notary Office Number 57
(ON LEAVE)
Ave. Morelos 779 Pte.
Lic. Ma. Isabel Cobo Celada
Notary Office Number 58
Guillermo Prieto No. 83 Pte. Centro
Phone: 716 89 97 / 716 89 95 Fax
Page 112
The ABC’s of setting up your business in Coahuila
Lic. Rosa Ma. Aguirre Fuentes
Notary Office Number 59
Calzada Saltillo 400 No. 565 Sur
Phone: 720 14 81
Lic. Salvador Sánchez Guerra
Notary Office Number 60
Ave.Matamoros No. 888 Pte.
Phone: 712 14 14 / 712 14 24 / 712 55 91
e-mail sangernp60@prodigy.net.mx
Lic. Juan Francisco Woo Favela
Notary Office Number 61
(ON LEAVE)
Luis Reyes Espindola No. 248
Col. Ampl. Los Angeles
Lic. Carlos Treviño Morales
Notary Office Number 62
Bruselas No. 507 Col. San Isidro
Tel. 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 Guajardo
Lamadrid 435 Nte. Col. Benito Juárez C.P. 26215
Phone: 772 55 68 / 772 55 14 / 772 55 37
A.A. Raúl Henry Vera
Patente 3378
Tepic No. 900 Local 8
Phone: 772 64 70
Agencia Aduanal ACESA
Galeana 365 Ote. Col. Centro C.P. 26200
Phone: 772 69 01 / 772 66 10
Servicios Aduaneros MYCA, S.A. de C.V.
Page 113
The ABC’s of setting up your business in Coahuila
Galeana 365 Ote. Col. Benito Juárez C.P. 26200
Phone: 772 59 97
Servicios Internacionales Mercantiles
Madero 505 Ote. Col. Centro C.P. 26200
Phone: 772 68 26 / 772 58 95 / 772 67 41
Asociación de Agentes Aduanales de Acuña
Esq. Hidalgo y Bravo Col. Centro C.P. 26200
Phone: 772 27 53
Piedras Negras, Coah.
01( 878)
A.A. Ing. Fernando Barrera Carrillo:
Patente 1381 Reg. Local No. 27-A-02
Zaragoza No. 407 Sur 4º. Piso
Phone: 782 10 05 / 782 47 05 Fax e-mail: fbarre@aaapn.org
Warehouse in the USA
Tex. Part. Co. 3265 Hwy 57 North P.O. Box 264
Phone: (830) 773 82 27 / 773 52 25 Fax
Eagle Pass, Tx. 78853
Railroad Service in the USA
Tesoro Forwarding 374 Converse St. P.O. Box 264
Phone: (830) 758 17 72 / 758 17 50 Fax
Eagle Pass, Tx. 78852
A.A. Lic. Alfonso León Bres Patiño
Patente 1059 Reg. Local No. 27-A-7
Hidalgo No. 321 Sur
Phone: (8) 782 14 42 / 782 20 29 Fax e-mail abres@aaapn.org.
Av. Cuauhtémoc 451-204 C.P. 03000
Phone: 01 (55) 56 82 23 11 / 56 82 23 81 Fax
México, D.F
P.O Box 7386 El Indio Hwy. & Big River Rd.
Phone: (830) 757 10 72
Eagle Pass, Tx.
A.A. Carlos Cantú Santos
Patente 3471
Fuente No. 507 Oriente
Phone: 782 30 00 e-mail ccantu@aaapn.org
A.A. Eduardo Castañeda González
Patente 3062, 3229
Fuente No. 103 Ote. C.P. 26000
Page 114
The ABC’s of setting up your business in Coahuila
Phone: 780 70 11 / 782 33 56 Fax e-mail: pn@ecg.com.mx
A.A. Mario Alberto Castillo Garza
Patente 3382 A.A.
Morelos No. 208 Nte. Col Centro
Phone: 783 68 77 / 782 31 62
A.A Homero Flores Molina
Patente 3323
Mina No. 100
Phone: 782 26 47 e-mail hflores@aaapn.org
A.A Miguel Angel Flores Rodríguez
Patente 3751
Mina No. 307 Ote
Phone: 782 83 01 e-mail mflores@aaapn.org
A.A. Adolfo Víctor García Jiménez
Patente 3216
Fuente No. 707 Oriente
Phone: 782 50 25 / 782 52 93 e-mail agarcia@aaapn.org
A.A. Rafael Guillermo García Leos
Patente 0626 Reg. Local No. 27-A-24
Dr. Coss No. 508 Oriente A.P. 62
Phone: 782 03 67 / 782 47 68 e-mail rgarcia1@aaapn.org
P.O Box 1408 Industrial Park S.P. Tracks
Phone: (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 3686
Fuente y Morelos Despacho No. 35 del Edificio Salart
Phone: 782 56 07 / 782 56 18 / 782 56 06 Fax e-mail gglz@aaapn.org
A.A. Octavio Guillermo González Olvera
Patente 1450
Mina No. 411 Oriente
Phone: 782 03 17 e-mail oglz@aaapn.org
A.A Francisco González Quesada
Patente 3068
Dr. Coss No. 508 Ote Col. Centro
Phone: 782 43 76 e-mail fgonza1@aaapn.org
A.A. Ma. de los Angeles Hernández de Mendoza
Patente 3604 Reg. Local No. 27-A-06
Hidalgo No. 500 Sur A.P. 34 C.P. 26000
Page 115
The ABC’s of setting up your business in Coahuila
Phone: 782 06 15 / 782 04 62 e-mail mhdz1@aaapn.org
Tesoro Ind. Forwarding Co. 374 Converse St.
Phone: (830) 758 17 18 / 758 17 50 Fax
Eagle Pass, Tx 78852
A.A. Benito Martínez Guajardo
Patente 3183
Zaragoza No. 400 Sur C.P. 26000, A.P. 67
Phone: 782 70 00 / 782 73 93 Fax e-mail: central57@worldnet.attnet
A.A. Jorge M. Martínez Guajardo
Hidalgo No. 509 Sur C.P. 26000
Phone: 782 77 66 / 782 03 23 e-mail jmtz@aaapn,org
1400 Industrial Park Blvd
Phone: (830) 773 11 47 / 773 68 36
Eagle Pass, Tx 78852
A.A. José Carlos Mendoza Chisum
Patente 3232 Reg. Local No. 27-A-18
Hidalgo No. 500 Sur A.P. 34 C.P. 26000
Phone: 782 06 15 / 782 04 62 e-mail emendoza@aaapn.org
Tesoro Ind. Forwarding Co. 374 Converse St.
Phone: (830) 758 17 72 / 758 17 50 Fax
Eagle Pass, Tx 78852
A.A. Andrés Mounetou Treviño
Patente 3613
Dr. Coss No. 313
Phone: 782 44 46
A.A Ermilio E. Richer de León
Patente 3630
Dr. Coss No. 305 Col. Centro
Phone: 782 57 89 / 782 57 96 e-mail ericher@aaapn.org
A.A. Rosa Margarita Flor Rivero Colom
Patente 3229
Fuente No. 103-A Oriente
Phone: 782 75 73 / 782 33 56 e-mail rflor@aaapn.org
A.A. José Antonio Rocha Cruz
Patente 0974 Reg. Local No. 27-A-5
Page 116
The ABC’s of setting up your business in Coahuila
Zaragoza No. 312 Sur A.P. 95
Phone: 782 13 13 / 782 00 70 e-mail jrocha@aaapn.org
603 South Montoe St. Loop Fort
Duncan P.O Box 519
Phone: (830) 773 03 35
Eagle Pass, Tx. 78852
A.A. Ernesto Vela del Campo
Patente 0534
Zaragoza Sur 514. Zona Centro. Tel 782 70 15/ 782 7816/Fax 782 70 75
e-mail: velayvela.com.mx
Agencia Aduanal D.A.B
Patente 3099
Morelos No. 207 Sur
Phone: 782 12 22 e-mail rpart@aaapn.org
Agencia Aduanal De Arrigunaga Guerrero y Cía
Patente 3598
Dr. Coss No. 309
Phone: 782 85 51 e-mail jarrigunaga@aaapn.org
Agencia Aduanal Letirsa S.A de C.V
Patente 3741
Fuente No. 601 Ote
Phone: 782 35 07 / 782 35 28 e-mail letirsa@aaapn.org
Agencia Aduanal Levisa S.C
Patente 3360
Guerrero No. 513 Ote
Phone: 782 21 65 / 782 55 22 e-mail lvilla@aaapn.org
A.A. PROECI
Patente 3035
Morelos No. 418 y Dr. Coss
Phone: 782 47 00 / 782 08 94 e-mail proeci2@aaapn.org
Agencia Aduanal Tena
Patente 3545
Dr. Coss No. 507
Phone: 782 11 56 / 782 11 56 e-mail jtena1@aaapn.org
Asesores Aduanales del Norte S.C
Av. Progreso No. 1313-A Col. Buena Vista
Phone: 782 70 96 / 782 58 75 e-mail mandrade@aaapn.org
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Braniff Despachos Aduanales S.A de C.V
Patente 3391
Hidalgo No. 402 Sur
Phone: 782 51 78 / 782 51 79 e-mail fbrani@aaapn.org
Crass S.C
Patente 3525
Fuente No. 507 Ote
Phone: 782 30 00 e-mail jbarberena@aaapn.org
Despachos Aduaneros Asociados S.A
Patente 3722
Morelos No. 417Sur Altos. Phone: 782 05 56 e-mail daasa@aaapn.org
DICEX S.A de C.V
Patente 3091
Fuente No. 107 2º Piso Despacho 4
Phone: 782 50 13 e-mail dicez1@aaapn.org
Grupo Aduanero Carmi S.C
Patente 3376
Galeana No. 503 Sur Interior 5
Phone: 782 10 80 e-mail emoreno@aaapn.org
Servicios Aduanales Bosch y Gutiérrez S.A de C.V
Patente 3662
Dr. Coss 08 Ote 3er piso
Phone: 782 26 96 e-mail agtz@aaapn.org
Servicios Aduanales Mexicanos S.C
Patente 3104
Dr. Coss No. 506 Ote
Phone: 782 52 44 e-mail jleon1@aaapn.org
Servicios Aduanales de Piedras Negras S.A
Patente 3215
Padre de las Casas No. 1608 Nte
Phone: 782 47 42 / 782 47 43 e-mail hgfernando@aaapn.org
Servicios Aduanales Vidales Hermanos S.C.
Patente 3031 Raúl Guillermo Vidales Resendez
Zaragoza y Estudios s/n Col. Centro
(Nueva Estación de Ferrocarril)
Phone: 782 26 96 / 782 49 58 e-mail hvidales1@aaapn.org
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Asociación Agentes Aduanales Piedras Negras, A.C.:
Hidalgo 502 Sur Col. Centro C.P. 26000
Phone: (018) 782 41 44
Ramos Arizpe, Coah.
01( 844)
Agente Aduanal Benito Martínez, S.C.
Aeropuerto Plan de Gpe. s/n Col. Aeropuerto C.P. 25900
Phone: 488 18 87 / 488 13 94
Agente Aduanal Ernesto Vela del Campo
Aeropuerto Plan de Gpe. Col. Aeropuerto C.P. 25900
Phone: 488 22 15
Aeropuerto Plan de Guadalupe, S.A.
Hangar 39 Zona C Col. Aeropuerto Internacional C.P. 25900
Phone: 488 27 37
Central Aduanas de Monterrey, S.A.
Carr. Monterrey Km. 13 Col. Ramos Arizpe C.P. 25900
Phone: 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. 25250
Phone: 416 26 36
Linde Agencia Aduanal
Narro 113 Desp. 402 Col. Reporte C.P. 25000
Phone: 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
400
Phone: 01(844) 411 32 00
http:\\ www.comimsa.com.mx
Saltillo, Coah.
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The ABC’s of setting up your business in Coahuila
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
e-mail: ecoind@mcsa.net.mx
Saltillo, 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 Centro
Phone: 01(844) 412 41 46 / 044 84 27 91 49 Celular Phone
e-mail: gera_gudino@hotmail.com
Saltillo, Coah.
NOVAMBIENTE Servicios y Estudios Integrales en Ingeniería Ambiental
Fulfillment 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 Peña
Phone: 01(844) 416 22 70 / 044 84 49 42 03 Celular
e-mail: waguirre@prodigy.net.mx
Saltillo, 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 peña
Phone: 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. 3800
Phone: 01(844) 415 35 72
e-mail: trajimsa@prodigy.net.mx
Saltillo, Coah.
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The ABC’s of setting up your business in Coahuila
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.
Address: Román Cepeda No. 25 Col. Rancho de Peña
Phone: 01(844) 416 27 00 / 01800 054 1530
http:\\ www.ecolimpio.com
Saltillo, 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 Peña
Phone: 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: trisacomercial1@hotmail.com
Saltillo, 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-A
Phone: 01(844) 417 75 25 / 417 75 15
Saltillo, Coah.
http:\\ www.biochem.org
e-mail: biochem@prodigy.net.mx
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. Jardín
Phone: 01(844) 415 23 78 Oficina / 416 68 50 Fábrica
Saltillo, Coah.
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The ABC’s of setting up your business in Coahuila
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
Phone: 01(844) 411 32 00
http:\\ www.comimsa.com.mx
Saltillo, 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: ecoind@mcsa.net.mx
Saltillo, Coah.
Promotional Organisms
Promoción y Fomento Económico del Centro de Coahuila A.C.
President: Dr. Jesús E. Velarde Alvarez
Manager: Lic. Ana Calvillo Tovar
Blvd. Fco. I. Madero No. 800-4
Col. Guadalupe C.P. 25750
e mail monclova@infosel.net.mx
Phone: 01(866) 634 04 27 / 635 09 22
Monclova, Coah.
Promoción y Desarrollo Económico de la Región Carbonifera A.C
Director: Ing. Daniel Reyes Castellanos
Nicolás Jiménez S/N
Edificio Plaza Office 1
Centro C.P. 26800
Phone: 01(861) 614 32 39 / 614 31 30
Nueva Rosita, Coah.
Fomento Económico Laguna de Coahuila A.C
President: Sr. Luis de la Rosa Córdova
Director: Ing. Armando Carlos Rentería
Address: Paseo de la Moneda No. 11
Col Campestre La Rosita C.P. 27250
e mail fomec@prodigy.net.mx
Phone: 01(871) 732 09 29 / 721 61 93 Fax
Torreón, Coah.
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The ABC’s of setting up your business in Coahuila
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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The ABC’s of setting up your business in Coahuila
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 Work
7. Fiscal code of the Federation
8. Law of the Tax on the Rent.
9. Law of the Tax to the Added Value
10. Law of the Tax to the Assets
11. Law of the Special Tax on Production and Services
12. Customs Law
13. Federal law for Fomento of Microindustria.
14. Official newspaper of the Federation.
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