PROBLEMS
An Audit in Foreign Trade was initiated by our client in charge of the “Corporate taxpayer”, by a Unit dependent on the General Administration of Foreign Trade Audit of the SAT, with the objective or purpose of verifying compliance with the tax and customs provisions: General Import Tax, General Export Tax, Value Added Tax and Customs Processing Fee, as well as with the purpose of verifying the legal importation, possession or stay in the country of goods of foreign origin and compliance with the corresponding non-tariff regulations or restrictions and official Mexican standards.
Preliminarily, the supervisory authority announced through the Last Partial Act, the possible irregularities in which “the taxpayer morale” incurred in the period subject to review, which consisted of the following: “… OMISSION OF TEMPORARY IMPORTS WITH PEDIMENTOS WITH CODE IN AND V1 OF MERCHANDISE NOT RETURNED WITHIN THE CORRESPONDING LEGAL PERIOD…” with a total of 630 cases that resulted in a possible determination for omission of contributions for an amount of $110,000.00.00 pesos.
ACTIONS AND STRATEGIES EXECUTED BY ST STRATEGO
In order to implement the most appropriate defense strategies within the Home Visit Procedure, our group of specialists immediately proceeded to carry out a comprehensive analysis and assessment of the information related to the case.
Following the above, the information related to the discharges of the ANNEX 24 File, for the period reviewed by the authority, was analyzed, detecting various inconsistencies that resulted in the omission of the returns observed by the visiting authority.
In general, the following actions were carried out:
- Each of the operations observed by the authority was thoroughly verified, both documentarily and analytically in the information contained in the download file, detecting the aspects that caused the preliminary result of the failure to return the goods within the corresponding period.
- An in-depth comparison of the documentary information and that contained in the information of the downloads of the aforementioned Annex was carried out, through a cross-checking and validation of the data contained in each of the observed Customs Declarations of the period reviewed.
- As a result of the analysis carried out, the adjustments were made to the download file of ANNEX 24.
- Finally, legal defense strategies were designed, which allowed us to accredit the corrective actions before the authority, within the legal framework that is applicable and attached to a punctual and timely follow-up, we arrived at the next one.
RESULT
By means of a final resolution, the supervisory authority duly determined the following:
“… in relation to the observation of the OMISSION IN TEMPORARY IMPORTS WITH PEDIMENTOS WITH CODE IN AND V1, OF GOODS NOT RETURNED WITHIN THE LEGAL PERIOD FOR IT, after having carried out an analysis and verification of the inventory control and bill of materials (BILL-BOOM), presented by the company on a magnetic disk in excel format, it was possible to corroborate that the goods imported under the code IN and V1 were returned within the legal period established in the Customs Law…”
By virtue of the foregoing, the reviewing authority resolved that the irregularities found within the home visit procedure WERE FULLY DISTORTED.
With the strategy implemented, we avoid a relevant legal contingency for our client and by resolving the matter in the administrative stage, we prevent the beginning of a contentious, long and complex stage.
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