Every company oriented to import and export operations knows that the foreign trade area of the SAT monitors day by day all foreign trade operations performed by individuals or companies, always looking for any inconsistency, any inaccurate data that may trigger an audit and is in compliance with its tax collection goals.
Foreign trade operations are grouped into: definitive, virtual, temporary, IMMEX, tax warehouse (Almacenes generales de depósito (AGD)), warehouse (for international exhibitions of goods that enter the bonded warehouse regime), automotive industry (IA), for exhibition and sale of goods in duty free stores (duty free), transformation in bonded warehouse, strategic bonded warehouses (RFE), transits and others. All of these types of operations have different keys to carry out their foreign trade operations.
Derived from the context described above; on this occasion we will talk about foreign trade operations, code V5 (Transfer of goods from certified companies (virtual return for definitive import)), of which most of the individuals or legal entities that carry them out, fail to pay the corresponding VAT, which is derived from the acquisition of merchandise or goods sold in Mexican National Territory by a foreigner without an establishment in the country.
For the aforementioned, it is necessary to establish that IMMEX companies that import goods under the temporary system have the facility to return the goods in a legal manner only, that is, without actually exporting them, through the V5 customs declaration, which means that they will be considered to have been returned abroad, even if they do not actually leave the country.
In this sense, it is important to mention the documentation that we must always have in order if we carry out operations of this type or if at any time we are sent an invitation or reviewed by the authority in order to be able to respond correctly and avoid problems with the authority, the following are the necessary documents to include in the file of each one of these operations:
(The documents may vary as required by the authority, however, according to the operations that are key to the support of the activity.).
Likewise, V5 operations are among the virtual operations, in which the goods or merchandise related to the operation are not physically presented to the customs authorities; they are simply processed electronically until they are paid and modulated; Unlike the other virtual operations, these usually derive from individuals or legal entities that made virtual returns of merchandise or goods that were temporarily imported under an IMMEX program, for elaboration, transformation and/or repair, from which also derives its definitive import of finished products with V5 code, (however, the people that make these operations leave aside that although it is a virtual operation it does not work like the others. )
In this regard, when performing a transaction of this type, the individual or legal entity that performs it must consider the withholding of Value Added Tax for the acquisition of merchandise from foreigners without a permanent establishment in the country.
Now, particularly in these types of V5 operations, the authority will always monitor the Value Added Tax, stated in the monthly or complementary returns, since it will validate that the amount is correct, if not, the authority will proceed to determine the amount and, as the case may be, it will have to pay the differences
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