SAT and AGACE in the audit acts.

The Tax Administration Service (SAT), in 2012, created the General Administration of Foreign Trade Auditing (AGACE), with the purpose of strengthening the acts of auditing in Foreign Trade, restructuring and creating new areas that would provide better control, direction and organization before, during and after executing the acts of auditing.

Such inspection acts are directed by the authority for the verification and examination of the correct compliance with the tax and customs obligations to which the individuals and companies that carry out foreign trade operations are subject, with the firm purpose of preventing illicit conduct, smuggling and tax evasion, therefore, it is vital to know their objectives in detail:

  1. Establish strict measures and controls for goods imported and exported in national territory.
  2. Prevent undervaluation of goods.
  3. Promote and incentivize voluntary compliance with the tax and customs obligations to which individuals and companies are subject in foreign trade matters.
  4. Promote international cooperation.
  5. Verify compliance with the provisions of free trade agreements.
  6. Analyze the origin verifications.
  7. Corroborate the correct use and application of development programs.
  8. Determine the omitted contributions and their respective sanctions.

In order to achieve its objectives, AGACE has several faculties:

  • Issuance of invitation letters,
  • Cabinet reviews,
  • Field visits and electronic reviews,
  • Verifications of goods of foreign origin, the latter involving quick visits and roadside operations known as MOVISAT.

Some of the auditing schemes used by the authority involve the review of taxes related to foreign trade and those related to internal taxes, including the following:

  • Non-Return of Temporary Imports by IMMEX Companies,
  • Destination of IMMEX Companies’ Merchandise, Undervaluation of Merchandise and Vehicles,
  • Expenses not Added to Customs Value,
  • Import Purchases,
  • Inaccurate tariff classification,
  • Improper deductions,
  • Verification of the legal stay of foreign merchandise,
  • Mexican official standards,
  • Irregularities in regulations and non-tariff restrictions, among others.

Considering that the authority has mechanisms in place to monitor and supervise foreign trade operations.

Foreign trade is a sensitive sector, which is why the tax authority has the mechanisms to monitor and supervise the operations developed in this sector. For this reason, some of the companies engaged in foreign trade seek companies specialized in providing advice and even perform preventive audits in the same area.

Preventive audits.

A preventive audit is a review that makes it possible to ensure that individuals and companies in foreign trade matters comply in due time and form with the tax and customs obligations to which they are subject, as well as to ensure that they are well informed about their operations and what causes them to fail to comply with their obligations.

The general objective of the preventive audit is to detect any irregularities before the authority exercises its verification powers.

The main objective of conducting preventive audits is that before the SAT carries out an audit, individuals or companies engaged in foreign trade can detect any irregularity and correct it before the inspection powers are initiated and they are subject to any applicable sanction.

Undoubtedly, preventive foreign trade audits have the following advantages:

  1. Correct irregularities detected before they are audited by the tax authority.
  2. Make interim reports so as not to neglect your operations and monitor them constantly.
  3. To avoid the imposition of sanctions by the authority.

In conclusion, a preventive audit will allow an early evaluation of possible omissions and, if necessary, to correct them in advance, which will be directly reflected by the fact of not having to deal with the disbursement and payment of the costs associated with an omission (Surcharges, Fines, Updates, Penalties, etc.).

Stratego has specialized in generating a detailed analysis of all the components involved in the foreign trade of goods in Mexico, including regimes, drawback, goods transfer, import, and export, among many others. If you have any doubts in your operations, do not hesitate to approach us.


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