The federal tax authority emphasized identifying evasive behaviors in high-risk sectors such as steel, textiles and clothing, electronics, wines and liquors, used vehicles, and hydrocarbons.
The Tax Administration Service (SAT) reported that secondary revenue, income from audit actions in foreign trade, reached 26,472 million pesos in the first quarter, representing a 30.3% annual increase in real terms.
Despite the growth observed in the first three months of this year, the variation was below the 47.1% recorded in the same period last year.
The Tax and Management Report for the first quarter of 2023 detailed that «with the goal of supporting the institution’s objectives, the annual program for foreign trade audit is focused on increasing revenue through automation and data modeling to improve and streamline processes.”
The report states that in the first quarter of the year, there was a special emphasis on identifying evasive behaviors in high-risk sectors such as steel, textiles and clothing, electronics, wines and spirits, used vehicles, and hydrocarbons.
In addition, there was constant monitoring of taxpayers operating under authorizations, certifications, or foreign trade promotion programs such as IMMEX, IVA/IEPS certification, among others.
In addition to the above, the authority monitored operations to combat smuggling, even contributing to public health and national security tasks.
It is worth remembering that the General Administration of Foreign Trade Audit is one of the four General Administrations that are part of the federal tax authority’s «Plan Maestro de Fiscalización y Recaudación 2023”
In this regard, one of the six audit actions in the mentioned plan is the strengthening of foreign trade operation reviews, mainly for temporary imports and origin verification.
Th plan also includes 15 concepts and behaviors used to intensify audit and revenue efforts. Undervaluation in foreign trade operations and the improper use of treaties is one of them.
Administrative Procedures:
“PAMA” is a legal procedure in foreign trade that consists of drawing up minutes and taking precautionary measures against importers, exporters, customs agents, holders, or possessors who have failed to comply with tax or import procedures.
However, SAT detailed 100 reviews were carried out, from which 121 Administrative Procedures in Customs Matters (PAMA) were initiated with an approximate value of 1,747 million pesos.
The numbers for the first quarter of this year is higher than the 87 PAMA initiated in the same period last year, but the value was lower than the 1,831.7 million pesos in 2022.
The PAMAs executed this year resulted in unannounced visits, verification of foreign-origin goods in transit, and verification of foreign-origin vehicles in transit for not proving the legal importation, stay, or possession of goods in national territory, all aimed at inhibiting informal trade.