The purpose of the Desk Audit procedure was to verify the correct compliance with the taxpayer’s tax and customs obligations, with special emphasis on the Special Tax on Production and Services (IEPS) applicable to foreign trade goods classified as non-basic foods with a high caloric density. The legal defense service in charge of ST STRATEGO lasted approximately one year, starting on January 28, 2025 and concluding on June 3, 2026, developing both in the instance of Conclusive Agreement before PRODECON and in the DESK AUDIT procedure itself.

The legal defense strategies implemented by ST STRATEGO made it possible to achieve a 97.76% reduction of the tax contingency estimated by the Supervisory Authority: from an initial estimate of a tax credit of $2,800,000.00 pesos, the company only made a final payment of $62,680.00 pesos — figures that make this matter a success story that reflects the technical and legal effectiveness of the firm in the attention of inspection procedures in matters of foreign trade and special contributions such as the IEPS.

On January 8, 2024, the Foreign Trade Audit Administration “2”, of the Decentralized Administration of Foreign Trade Audit of the North Pacific, based in Baja California, attached to the General Administration of Foreign Trade Audit (AGACE) of the Tax Administration Service, issued the order for request for information and documentation number CGA5800001/***,  contained in official letter number 110-08-02-00-00-2024-***, within file number 7S.2-2024-***, for the purpose of exercising powers of verification in its Desk Audit modality and verifying compliance with the tax and customs provisions to which our client is subject as a direct subject in matters of Special Tax on Production and Services, Value Added Tax, as well as non-tariff regulations and restrictions, including official Mexican standards corresponding to foreign trade operations carried out during fiscal years 2019, 2020, 2021, 2022 and 2023.

Following the procedural sequel, by means of official letter number 110-08-02-00-00-2024-*** dated December 11, 2024, notified by tax mailbox on December 17, 2024, the supervisory authority recorded the facts and omissions detected on the occasion of the review.

From the observations made by the authority, it was clear that, allegedly, the company failed to pay the IEPS on the grounds that the imported goods corresponded to non-basic foods with a high caloric density — specifically milk-based ice cream and water-based ice cream (different flavors), classified under tariff item 00.01 — because they contained 100 g of solid product with a total quantity equal to or greater than 275 Kcal, in accordance with the provisions of Article 1, section I, in relation to Article 2, section I, subsection J), of the Law on the Special Tax on Production and Services in force at the time of the procedures under review.

The observations detected by the authority, corresponding to the fiscal years reviewed, were integrated as follows:

The observations detected by the authority on the 426 cases represented an estimated total tax credit of $2,800,000.00 pesos.

The purpose of the Desk Audit procedure was to verify the correct compliance with the taxpayer’s tax and customs obligations, with special emphasis on the Special Tax on Production and Services (IEPS) applicable to foreign trade goods classified as non-basic foods with a high caloric density. The legal defense service in charge of ST STRATEGO lasted approximately one year, starting on January 28, 2025 and concluding on June 3, 2026, developing both in the instance of Conclusive Agreement before PRODECON and in the DESK AUDIT procedure itself.

The legal defense strategies implemented by ST STRATEGO made it possible to achieve a 97.76% reduction of the tax contingency estimated by the Supervisory Authority: from an initial estimate of a tax credit of $2,800,000.00 pesos, the company only made a final payment of $62,680.00 pesos — figures that make this matter a success story that reflects the technical and legal effectiveness of the firm in the attention of inspection procedures in matters of foreign trade and special contributions such as the IEPS.

On January 8, 2024, the Foreign Trade Audit Administration “2”, of the Decentralized Administration of Foreign Trade Audit of the North Pacific, based in Baja California, attached to the General Administration of Foreign Trade Audit (AGACE) of the Tax Administration Service, issued the order for request for information and documentation number CGA5800001/***,  contained in official letter number 110-08-02-00-00-2024-***, within file number 7S.2-2024-***, for the purpose of exercising powers of verification in its Desk Audit modality and verifying compliance with the tax and customs provisions to which our client is subject as a direct subject in matters of Special Tax on Production and Services, Value Added Tax, as well as non-tariff regulations and restrictions, including official Mexican standards corresponding to foreign trade operations carried out during fiscal years 2019, 2020, 2021, 2022 and 2023.

Following the procedural sequel, by means of official letter number 110-08-02-00-00-2024-*** dated December 11, 2024, notified by tax mailbox on December 17, 2024, the supervisory authority recorded the facts and omissions detected on the occasion of the review.

From the observations made by the authority, it was clear that, allegedly, the company failed to pay the IEPS on the grounds that the imported goods corresponded to non-basic foods with a high caloric density — specifically milk-based ice cream and water-based ice cream (different flavors), classified under tariff item 00.01 — because they contained 100 g of solid product with a total quantity equal to or greater than 275 Kcal, in accordance with the provisions of Article 1, section I, in relation to Article 2, section I, subsection J), of the Law on the Special Tax on Production and Services in force at the time of the procedures under review.

The observations detected by the authority, corresponding to the fiscal years reviewed, were integrated as follows:

The observations detected by the authority on the 426 cases represented an estimated total tax credit of $2,800,000.00 pesos.

As a result of the analysis of the evidence and allegations offered within the inspection procedure, the authority determined that, of the 85 persistent cases observed, an additional 65 were distorted.

As only 20 observed cases persisted, on March 30, 2026, ST STRATEGO submitted a brief to the same office of parties, requesting the self-correction of the products that were effectively exceeded in kilocalories and subject to the payment of the IEPS, with respect to cases: 10, 29, 48, 85, 106 and 165 of Chapter II; 3, 5, 6, 7, 8, 9, 11, 31, 43, 44, 49 and 54 of Chapter III; and 30 and 33 of Chapter IV.

In response to this, the supervisory authority issued the form for payment of federal taxes with capture line number 0426 04VV 8144 ***, dated April 22, 2026, for the amount of $62,680.00 (Sixty-two thousand six hundred and eighty pesos 00/100 M.N.) , which was paid by our client.

By means of official letter number 110-08-02-00-00-2026-*** dated June 3, 2026, personally notified on June 5, 2026, the Decentralized Administration of Foreign Trade Audit of the North Pacific communicated the conclusion of the Desk Audit by self-correction, concluding the audit procedure with the single integer of $62,680.00 pesos.

(The extract corresponding to the resolution is reproduced below, for reference; for reasons of confidentiality the personal and official data are deleted.)

Of a tax contingency estimated at $2,800,000.00 pesos, our client only paid the amount of $62,680.00 pesos, which represents a reduction of 97.76% of the originally presumed contingency, concluding the administrative procedure with no remaining tax contingency for our client.

As a result of the analysis of the evidence and allegations offered within the inspection procedure, the authority determined that, of the 85 persistent cases observed, an additional 65 were distorted.

As only 20 observed cases persisted, on March 30, 2026, ST STRATEGO submitted a brief to the same office of parties, requesting the self-correction of the products that were effectively exceeded in kilocalories and subject to the payment of the IEPS, with respect to cases: 10, 29, 48, 85, 106 and 165 of Chapter II; 3, 5, 6, 7, 8, 9, 11, 31, 43, 44, 49 and 54 of Chapter III; and 30 and 33 of Chapter IV.

In response to this, the supervisory authority issued the form for payment of federal taxes with capture line number 0426 04VV 8144 ***, dated April 22, 2026, for the amount of $62,680.00 (Sixty-two thousand six hundred and eighty pesos 00/100 M.N.) , which was paid by our client.

By means of official letter number 110-08-02-00-00-2026-*** dated June 3, 2026, personally notified on June 5, 2026, the Decentralized Administration of Foreign Trade Audit of the North Pacific communicated the conclusion of the Desk Audit by self-correction, concluding the audit procedure with the single integer of $62,680.00 pesos.

(The extract corresponding to the resolution is reproduced below, for reference; for reasons of confidentiality the personal and official data are deleted.)

Of a tax contingency estimated at $2,800,000.00 pesos, our client only paid the amount of $62,680.00 pesos, which represents a reduction of 97.76% of the originally presumed contingency, concluding the administrative procedure with no remaining tax contingency for our client.