PROBLEMATIC. Our client filed a request for a refund of the General Import Tax, due to the application of Article 502 of the North American Free Trade Agreement (NAFTA), entered into between Canada, the United States of America and Mexico, which establishes that when...
Application of surcharges on the tax on remuneration for personal work – The application of surcharges whose purpose is purely collection and not extra-fiscal is not appropriate, since they become simple percentages of the taxable base of the tax, which violates the...
Non-return -Annex 24-, Precautionary seizure, Inaccurate data (Added Value and Identifiers). BACKGROUND By means of a Home Visit order contained in official letter 110-08-01-00-00-**, with order number CCE58000**/**, issued within file 7S.-2****, issued by the...
PROBLEMATIC. In the explanatory memorandum of the Customs Law of September 8, 2013, it was incorporated, as a means of obtaining the customs broker patent, that natural persons comply with various legal requirements, as well as those established in the Call issued for...
PROBLEMATIC. Through a customs clearance, our client hereinafter “the company” proceeded to submit the return of goods to the Automated Selection Mechanism of the Tijuana Customs, which resulted in customs recognition. These goods consisted of electronic...
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