Mexico City.- The Tax Administration Service (SAT) modified its rules to combat abusive practices in foreign trade, so it will strengthen supervision so that courier companies identify those who import goods from Asia without paying corresponding taxes.
Through a statement, the agency added that it will verify that the declared goods are the same as those that were sent from the Asian continent.
In other points to be reinforced, the treasury will implement new requirements so that companies that carry out temporary imports obtain registration as a certified company, or the acceptance of the guarantee of the Value Added Tax (VAT) and Special Tax on Production and Services ( IEPS) in order to ensure that the goods return abroad. He also specified that customs agents and agencies can be sanctioned for committing infractions related to import or export, given that they participate in customs clearance.
Regarding internal taxes, the SAT stressed that online stores that operate as intermediaries must also register in the Federal Taxpayer Registry (RFC) and withhold the taxes that correspond to the operations in which they participate as intermediaries.
Furthermore, the deduction of expenses in contracting services in the determination of Income Tax (ISR) proceeds when it is demonstrated that the service was actually provided, and that taxpayers who acquire goods in Mexico owned by a foreigner must withhold VAT. Starting in October 2024, the SAT clarified, new audit and review programs are launched to ensure compliance with all these measures focused on detecting and sanctioning smuggling, evasion and tax avoidance practices.
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