Those companies that have the authorization of the Registry of the Business Certification Scheme, VAT and IEPS modality in any of its items, are subject to receive a compliance supervision visit, since this is derived from not having a correct compliance in all the obligations and / or requirements acquired at the time of being authorized in said certification, so we must question various questions and their scope in order to validate our correct compliance with the regulations, What is a compliance supervision visit?, What does a visit by the authority derive?, What are the main points that are audited in it?, Do we have a correct compliance?, among others.
However, a compliance supervision visit consists of the appearance of the competent authority, in order to validate and verify in a personal way that compliance with the requirements for which the aforementioned certification was obtained is maintained, this visit is carried out in the property where its foreign trade operations are carried out, it must be authorized by the Tax Administration Service. In case it is a company that has an IMMEX Program, it must have the authorization of both the administration indicated above and the Ministry of Economy.
It should be noted that such visits could be considered “surprising”, since the competent authority has the capacity to appear at the property of the companies without prior notification to them; It should be noted that there is a possibility that legal entities could be notified, but such notification can be made one day before the visit, so this generates a challenge for those companies that must attend it, since this results in a cluster of documentaries to be presented.
These visits are generated randomly in the best of cases, however, we could comment that most of the audited companies arose because they were not in the correct fulfillment of the requirements acquired in their certification, such as any of the following: positive opinion, correct compliance with Annex 24 and 30 of the General Rules of Foreign Trade, have the minimum number of employees requested by the authority and that these are hired directly, registration of all addresses, have the legal use and / or enjoyment of the properties authorized for the purpose of carrying out foreign trade operations, and that said documentation complies with what is requested by the authority. IEPS
Among the main requirements audited and verified in a compliance monitoring visit we can point out: IEPS
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- Have the necessary infrastructure to carry out the production processes and / or authorized services. Within this point you must have all the documentation that protects the legal use and / or enjoyment of the machinery and / or equipment used, so we could question if the machinery and / or equipment installed is regularized?
- Validation of the inventory control system in accordance with Annex 24 of the General Rules of Foreign Trade. Within the verification of the same, an analysis of each of the catalogs, modules and reports is carried out, which must contain the minimum information required, as well as the registration of all foreign trade operations carried out; Now, we can question whether The Annex 24 with which we have complies with the requirements requested by the authority, and in it, we have registered all the foreign trade operations carried out?
- Structure of the company, which is made up of the legal representative(s); members of the board of directors and / or sole administrator; general managers and / or sole manager; partners and / or shareholders, this in accordance with the type of company with which it is counted. In this regard, it could be pointed out that those companies in charge of foreign trade procedures do not know their structure, or where appropriate, do not have access to the public deeds of morality; so it could cause a great inconvenience in a visit by the authority, since to accredit this requirement the authority requests the original documentaries, as well as the documentation that proves that the members are up to date in the fulfillment of their tax obligations. Therefore, we can ask ourselves if we know the structure of the company?, and how is it proven that the members of it are up to date in the fulfillment of their tax obligations? IEPS
The points indicated above are in which the authority detects greater inconsistencies, however, these are only a minimum percentage of all verified requirements. IEPS
However, having a correct compliance in the requirements acquired when obtaining the Registration in the Certification Scheme of Companies, determine that this can be considered as a means of defense before the authority since, in a strict sense, all the morals should attend a compliance supervision visit without major problem and in an agile way. IEPS
Therefore, it is suggested to carry out internal audits on a monthly basis within our companies, constantly reviewing all the documents related to each of the requirements, carry out an inventory of the machinery and / or equipment that is available; likewise, validate that it has the documentation that proves its legal stay in the country, validate the foreign trade operations carried out and that they are registered correctly in the inventory control system; in addition to validating what was transmitted to the authority in Annex 30, also known as the Credit and Guarantee Accounts Control System (SCCCyG), among others. All this without losing sight of the fact that not having the Registration in the Business Certification Scheme, VAT and IEPS modality, can cause inconveniences in our trade operations, since it is a tax credit that allows us to carry out a large volume of foreign trade operations in an agile way and in turn allows us to have a growth in our organizations. IEPS
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