Control System for the Credit Accounts and

Report
www.pwc.com
Control System for the
Credit Accounts and
Guarantees (SCCCyG)
regarding VAT Certification
Conference given by the Tax Authority
(SAT) on October 6th, 2014
Conference Main Topics – General Background
 913 Companies certified for VAT purposes.
 Executive (from SAT) will be assigned to each certified Company as
main contact for queries.
 “Semaphore” to monitor the positive opinions of fiscal obligations
compliance of national suppliers (inside SAT website – “Mi portal”)
PwC
2
Conference Main Topics – SCCCyG
 3rd modification of 2014 GFTR will be published in the next days
and it will include the Annex 31 with the details of the SCCCyG.
 The open balances report and the back flush reports will be
presented through the SAT website (“Mi portal”), not through the
VUCEM.
 The Authority is working on a prototype of the SCCCyG, the official
formats and manuals will be published later.
PwC
3
Conference Main Topics – SCCCyG
Ammendments to the open balances presented within the first
15 days of January 2015 could be performed through
communication with the executive assigned – deadline January
30, 2015.
 Open balances report may include raw materials and fixed
assets pending to be returned.
 Layout of the open balances report:
Customs
Broker code
PwC
Pedimento
number
Custom code
Date
HTS code
Historical
Commecial
Value
Fixed Asset
(Yes / No)
4
Conference Main Topics – SCCCyG
 The monthly/bimonthly back flush reports will have to be
presented no later than the last day of the following month.
 They could be ammended as many times as needed.
 One back flush report per each “type of discharging document”
or customs destination (pedimento RT, F4, V1, CTM,
destruction letter, etc.).
PwC
5
Conference Main Topics – SCCCyG
 Layouts of the tables of the back flush reports:
• Pedimento or document to be discharged
Pedimento or document number (CTM,
destruction letter, etc.)
Pedimento or document number replacing
the original
• Detail of the HTS codes associated to the pedimento code to
be discharged
Import HTS code to be
discharged
PwC
Historical Commercial
Value to be discharged
Fixed Asset (Yes /
No)
Type of movement
(delete, modify, no
changes)
6
Conference Main Topics – SCCCyG
 The SCCCyG will work in a debit and credit mechanism
regarding “HTS code – Commercial Value” under a FIFO basis.
 The SCCCyG will consider all the applicable timeframes
established in the legal provisions.
 The open balances report and the back flush reports will be
filled directly in the SAT website “Mi Portal” or uploaded
through an specific layout in Excel files.
PwC
7
Conference Main Topics – SCCCyG
Type of information
Information
Font
Open balances
Taxpayer report
Temporary imports subject to credit
Back flush reports
SAAI
Taxpayer report
Account per month and HTS code
Credit
Debit
+ Open balance
+ IN + V1 + …
- RT – V1 – F4 - …
= Balance
PwC
8
Conference Main Topics – SCCCyG
 The SCCCyG will allow the consultation of several information
such as:
• Credits with a 3 month timeframe or less.
• Global summary of credits.
• Status by HTS code.
• Among others.
PwC
9
Thanks…
This publication has been prepared for general guidance on matters of interest only, and does not
constitute professional advice. You should not act upon the information contained in this
publication without obtaining specific professional advice. No representation or warranty (express
or implied) is given as to the accuracy or completeness of the information contained in this
publication, and, to the extent permitted by law, PricewaterhouseCoopers, S.C., its members,
employees and agents do not accept or assume any liability, responsibility or duty of care for any
consequences of you or anyone else acting, or refraining to act, in reliance on the information
contained in this publication or for any decision based on it.
PwC
© 2014 PricewaterhouseCoopers, S.C. All rights reserved. In this document, “PwC” refers to
PricewaterhouseCoopers, S.C. which is a member firm of PricewaterhouseCoopers International
Limited, each member firm of which is a separate legal entity.

similar documents