Thursday, May 19th, 2022

SAT REGISTERS 80.4 MILLION TAXPAYERS.

As of september 2021, such taxpayer roll is formed by 80.4 million taxpayers
according to SAT in its latest tax report

TAX REVENUES REACHED 2 TRILLION PESOS

During 2020, the federal government collect 2 trillion 702.1 billion pesos,
which represented a nominal increase of 2.5% with respect to the previous year's

263 INVOICES PER SECOND

As of september 2021, 6 billion 213 million invoices were issued
which means that, in average, 263 invoices were processed each second.

THE SEIZURE OF MERCHANDISE BY THE SERVICE OF TRIBUTARY ADMINISTRATION. A RISK FOR THE MANUFACTURING INDUSTRY?
Published: 2008-08-15

Whit in the exercise of the authorities of verification of the fiscal authorities, is common that the Secretary of Treasury and Public Credit to practice the seizure of merchandise.

The regularly practice seizure on the domicile visits of divers merchandise, equipment and raw material, is an important bother for the manufacturing sector, because to say the truth, it is deprive of the use as long as the process of verification is not final.

A lost of times, the abuses or demands of the treasury authorities, had caused an instability to the manufacturing sector, because with the machinery seizure, equipment, merchandise or goods of the companies, it is impossible to continue with the daily development of its functions.

For that, it is necessary the companies take in consideration diverse recommendations of those basic aspects as to consider in a situation like this one.

Nevertheless, we should consider the following.

For what causes could the merchandise be seized?
The merchandise could be seized only in the following cases:

When they are introduce to the country trough non authorized places, for not having the customs documentation that proves the legal stay, property or possession of the same, for not returning it on the terms established by law, dealing with temporary importations; because of diverting them from the fiscal routs, dealing with international transit; because of transporting them by different means of the authorized, dealing with internal transit; when dealing with prohibited importation or exportation, when the compliment with the regulation and restrictions of non duty is not accredited; by not proving the compliment of the Mexican official rulings (except of commercial information), also, when omitting the payment of compensatory quotas or is not proved by the corresponding customs documentation that the merchandise were subject to the procedures provided for its introduction or admission to the national territory, when is discovered merchandise not declare on the customs acknowledgement, second acknowledgment or verification of merchandise in transit; when an excess is detected on more than a 10% of the declared total value or when the invoice is false, among other cases.

What can be done for the merchandise not be extracted?

According to article 182 of the Regulation of the Customs Law in force, the authority is obligated to leave the contributor as a depositary of the same, as long as this one accredits that is current with its fiscal obligations and there is no imminent danger of realizing any maneuver leaning to evade the compliance of its fiscal obligations.

From which is release, that by the Fact of the contributor is regular on the payment of taxes, this will prevent the authority to abuse from him, pulling out with no reason, the seized merchandise.

News of the Rules of the Foreign Commerce in the year 2006

Departing from the prior premise, the manufacturing industry should not be frighten by an act of authority, since now in days exist diverse mechanisms that not only prevent the treasury authority from extracting the merchandise from the company address, but allows it to regularize them, even when the administrative proceeding on customs matters has began and the merchandise has being seized.

In effect, since the year tax 2005, and with more strength on 2006, rulings in matters of foreign trade have being emitted, on which the treasury authority is prevented from abusing from the companies, on the manufacturing sector above all, including, those certified, since evidently in this branch is not dealing with smugglers or criminals, but with companies that comply with multiple requirements to operate with their respective programs and that search by all means to continue complying with all its fiscal obligations. Which does not justify that a formal mistake, to be translated in to a seizure with extraction of goods?

Currently is important that all company that feels affected by the irregular activity of the federal treasury, indicate its advisors that they are willing to interest to the rules 1.5.2. a 1.5.4 of the general foreign trade character rulings on the matters. This, because on them is established a proceeding beneficent to the companies that allows the

regularization of any formal omission of the same.

Reason why if the authority persists on such irregular act, is convenient to turn to your advisors or to the industrial chambers or business to which it belongs to, to confront this irregularity.

By: Grupo Farías, Tax Attorneys

One problem. One solution.
Grupo Farías, Tax Attorneys.