PROBLEMATIC.
Our client is a customs broker who provides services for the processing of the Customs Clearance of goods; among the import operations that it processes is the importation of used and new vehicles; therefore, this activity is regulated by the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin (hereinafter LFPIORPI), since in terms of article 17, section XIV of the aforementioned Law, it is provided that vulnerable activities are, among others, the provision of foreign trade services carried out by customs agents and attorneys-in-fact, to promote, on behalf of others, the clearance of goods, in the different customs regimes provided for in the Customs Law, of the following goods: land, air and sea vehicles, new and used, whatever the value of the goods.
Due to the above, the Administration of Legal Affairs of Vulnerable Activities “2”, of the Central Administration of Legal Affairs of Vulnerable Activities of the General Legal Administration, by means of an official letter of November 28, 2019, issued a verification visit order to review our client’s correct compliance with the obligations provided for in the LFPIORPI.
Due to the development of the inspection procedure and prior to the corresponding procedural stages, the tax authority through a resolution of June 12, 2020, determined that our client incurred the obligations to integrate the single identification files, to request information on the owner and beneficiary, as well as to meet the requirement made by the authority, provided for in articles 18, sections I and III and 25, sanctioned in the various 53, sections I and II, both of the aforementioned Law, for which it determined various fines at the rate of $9,****,***.00 pesos (figures in millions, expressed with ***).
ACTIONS AND STRATEGIES IMPLEMENTED BY OUR FIRM.
The specialists of the legal area of St Stratego, filed a Nullity Trial against the decisive resolution issued by the Administration of Legal Affairs of Vulnerable Activities “2”, of the Central Administration of Legal Affairs of Vulnerable Activities, in which various evidence was offered to demonstrate the inadmissibility of the sanctions determined by the supervisory authority and grievances were formulated tending to demonstrate the illegality of the sanctions determined.
It should be noted that, in the initial statement of claim, various concepts of challenge were asserted, such as that the defendant authority did not properly analyze the evidence offered both in the verification and in the review; such as the supports that documented the obligations reviewed, thereby violating Articles 14 and 16, of the Political Constitution of the United Mexican States, in relation to numeral 35, of the Federal Law for the Prevention and Identification of Resource Operations of Illicit Origin, as well as Article 16, section V and 72, of the Federal Law of Administrative Procedure, being that with the evidence offered and not evaluated by the defendant authority, it was demonstrated that our client did comply with the obligations to which he is subject in the LFPIORPI.
For the purpose of the above, and as part of the Legal Defense strategy, a meticulous integration of the documentary supports that effectively supported the fulfillment of the revised obligations was generated.
RESULT.
It is the case that, prior to the corresponding procedural stages, the Administrative Chamber issued the judgment dated October 4, 2023, declaring the nullity of the contested resolution; with which the legal contingency initiated was avoided as well as the determination and payment of the tax credit. In addition, the determination of the debt could have caused consequences on the continuity of the Customs Agent’s patent.
At ST STRATEGO, we are specialists in Legal Defense in Tax and Customs matters, with extensive experience in the public and private sectors.
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