Las infracciones se dividen en cuatro categorías principales:

1. Contrabando.

2. Defraudación fiscal.

3. Actos u omisiones realizadas por negligencia.

4. Incumplimiento de prohibiciones formales.

•ILÍCITO Prohibido por la leyes

•ILEGÍTIMO No cumple con las condiciones requeridas por la ley

•MEDIACIÓN. Las partes encuentran una solución con la intervención profesional de un mediador.

•CASO FORTUITO. Lo que ocurre inesperadamente, se pudo prever pero no evitar e impide hacer algo. “Act of god” en inglés.

•CONCILIACIÓN. Un tercero imparcial sugiere opciones de solución a las partes.

•FUERZA MAYOR. Lo que no se puede prever, algo inevitable e impide hacer algo “Force Majeure” en francés

•ARBITRAJE. Un tercero designado por las partes impone una solución que puede ser ejecutada en Tribunales

•CADÁVER. Es el cuerpo sin vida de una persona.

•DIFUNTO. Persona que murió por causas naturales.

•OCCISO. Persona que murió violentamente pero no por homicidio.  (Atropellado).

•INTERFECTO. Persona que murió de forma violenta, víctima de actos delictivos

Además, comprender las sanciones evita impactos financieros negativos al permitir presupuestar adecuadamente, evitar multas costosas y gestionar riesgos financieros. Este conocimiento mejora la competitividad empresarial al optimizar la planificación estratégica, reducir costos operativos y mantener una reputación sólida.

1 facultad de comprobacion

2 facultad de verificacion

3 facultad de revision

Que es ?

La Administración General de Auditoria de Comercio Exterior (AGACE) para determinar si aceptará la garantía ofrecida por el contribuyente a que se refiere la fracción anterior, contará con un plazo de 30 días contados a partir del día siguiente a aquél en el que el contribuyente presente a través de la Ventanilla

HIPOTESIS

Por omision

Por Error

Por Divergencia

1. Verificación de mercancías

2. Revisión de documentos

3. Inspección de instalaciones

4. Auditoría fiscal

5. Toma de muestras

6. Detención de mercancías

7. Revisión de operaciones virtuales

Verification of documentation, review of regulations, request for information, customs inspection, determination of customs value, and the imposition of sanctions.

BASICALLY, IT CAN BE A BURDEN FOR THE TAXPAYER.

The Administrative Procedure for Omitted Taxes (PACO) focuses on the determination of unpaid foreign trade and fiscal taxes, as well as the imposition of penalties, but without the possibility of preventive seizure of goods.

The PAMA is distinguished by the verification of legal compliance and the potential withholding of goods, while the PACO is oriented to the recovery of omitted payments without such withholding. Both are distinct administrative processes under Mexican customs law.

In the PACO, a precautionary seizure of the goods is not carried out instead, the procedure is focused on determining the contributions that were omitted and, if applicable, penalties are imposed.

The main purpose of this visit is to verify compliance with tax and customs obligations of taxpayers, jointly and severally liable parties or third parties related to them.

Translated with DeepL.com (free version)

In tax matters, according to articles 38, 42 Fracc III and 43 of the Federal Tax Code (CFF), the visit order must have the following elements:

Be in writing.

Place and date of issuance.

The name of the company or person to be visited.

The tax authorities must complete the visit to the taxpayers' tax domicile within a maximum period of 12 months, counted from the date of notification to the taxpayers of the initiation of the verification powers.

The first paragraph of article 16 of the Constitution establishes the requirements that must be met by acts of nuisance, as in the case of home visits.

Articles 38, 42 Fracc III , 43 and 46-A of the Federal Fiscal Code (CFF).

The PAMA proceeds in cases such as:

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Introduction of goods through unauthorized points.

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Diversion of goods in international transit.

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Transportation of goods by unauthorized means.

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Introduction or extraction of prohibited goods.

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Non-compliance with Mexican Official Standards (NOM).

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Lack of accreditation of procedures of the Customs Law.

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Undeclared merchandise.

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Cargo vehicles without pedimento.

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Non-compliance with Non-Tariff Regulations or Restrictions (NTR).

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Failure to demonstrate the legal stay of foreign merchandise.

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Declaration of false information from the supplier or importer.

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Undervaluation (declaring a value 50% lower than the real value).

Importers/exporters have rights before a PAMA, such as receiving a copy of the record, participating in the procedure, freeing the transport by fulfilling requirements, replacing the merchandise with a guarantee and the resolution in a maximum of 4 months.

The PAMA is activated in customs inspections, verification of goods in transport and home visits.

Customs authorities identify irregularities during the review of goods.

Circumstantiated Act

A report is drawn up with the facts or omissions detected.

Defense Period

The interested party has 10 working days to provide evidence and arguments.

Resolution

The authority determines the omitted taxes and applicable sanctions.

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Incorrect Description of Goods: Failure to correctly declare the description of goods.

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Improper Tariff Classification: An incorrect tariff classification resulting in the omission of duty or countervailing duty payments.

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Failure to Pay Duties: If the payment of duties or countervailing duties is omitted.

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Invalid Certificates of Origin: The presentation of invalid certificates of origin attached to the import customs declaration.

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Goods of Difficult Identification: When the merchandise requires a laboratory analysis to determine its composition, use or characteristics. In these cases, samples are taken for analysis and the interested party is notified once the results are available.

1.

Initiation of the Procedure: It begins with the detection of irregularities and the seizure of goods.

2.

Administrative Record: The goods are seized preventively and a record is drawn up with specific information, such as the identification of the authority, description of the goods, place, date and time of the inspection, and any other relevant information.

3.

Notification of the initiation of the PAMA: The interested party or its legal representative is given a copy of the initiation record and the attached documents, and the notification is recorded in the record upon signature of receipt.

4.

Notice to present allegations and offer evidence: The interested parties are notified to present allegations and evidence within 10 working days from the day after the notification takes effect.

5.

Receipt, appraisal and presentation of evidence: The customs authority receives, evaluates and discloses the evidence presented by the interested party, in accordance with articles 123 and 130 of the Federal Fiscal Code.

6.

Substitution of the precautionary seizure (optional).

7.

Resolution of the PAMA: Once the investigation is completed, the customs authority issues an administrative resolution that may determine the delivery of the merchandise or the continuation of the legal proceeding.

8.

Notification of the PAMA Resolution: The PAMA resolution is notified to the interested party or its legal representative.

The PAMA involves seizure of goods; PIMA does not contemplate it.

Seriousness of infringements

PAMA for serious irregularities; PIMA for minor formal infractions.

Procedural deadlines

Different terms for presentation of evidence and issuance of resolutions.