Bryan, Gonzalez Vargas & Gonzalez Baz, SC 2014

Report
VAT CERTIFICATION OBLIGATIONS
AND CUSTOMS UPDATE
Western Maquiladora Trade Association
Lic. Judith A. Wilson
Bryan, Gonzalez Vargas & Gonzalez Baz, S.C.
Blvd. Agua Caliente #10611-303
Tijuana, Baja California, Mex. 22420
October 15, 2014
BGV&GB
VAT CERTIFICATION -ANNEX 31
Effective January 1, 2015, companies that have been certified for
VAT and IEPS, and those under bond for VAT shall comply with
Annex 31 of the General Rules on Foreign Trade (to be
published):
• Submit an initial inventory of raw materials imported under
temporary regime to December 31, 2014
• Submit an initial inventory of fixed assets imported under
temporary regime to December 31, 2014
• Submit on a monthly basis thereafter, Backflush Reports
(descargas).
These reports will be submitted via Internet for which formats will
BGV&GBbe published in Annex 31.
© Bryan, Gonzalez Vargas & Gonzalez Baz, S.C. 2014
VAT CERTIFICATION -ANNEX 31
Customs Values:
The value declared on temporary imports in 2015
may not be a provisional value;
As a result, companies must closely analyze the
method of their customs valuations (as
established in Mexican Customs Law) to allow for
the use of the taxable base to be declared at the
time of importation.
BGV&GB
© Bryan, Gonzalez Vargas & Gonzalez Baz, S.C. 2014
VAT CERTIFICATION -ANNEX 31
Monitoring of Compliance Requirements:
Companies that fail to comply with Annex 31 will be subject
to the payment of VAT on non-returned goods and to the
loss of the VAT Certification.
• At the moment the legal term for the merchandise
expires (18 months + 1 day), if the exportation
cannot be proven, the VAT credit will be
automatically cancelled and the VAT will become
due and payable.
BGV&GB
© Bryan, Gonzalez Vargas & Gonzalez Baz, S.C. 2014
VAT CERTIFICATION -ANNEX 31
In conclusion:
• Start analyzing inventories before the end of
the year.
• Do an Inventory Reconciliation against
Customs Manifests.
• Implement a Customs Compliance Program.
The above to avoid any grounds for cancellation of the VAT
Certification.
BGV&GB
© Bryan, Gonzalez Vargas & Gonzalez Baz, S.C. 2014
Customs Centralized Online Payment
(PECA)
As of September 1, 2014 companies are required to
have their own customs account for payment of
customs duties for “Sensitive Products” (Productos
Sensibles).
Those that are identified as undertaking “Vulnerable
Activities” are subject, per the Federal Law for the
Prevention and Identification of Transactions from
Illegal Funds (Anti-Money Laundering Law).
BGV&GB
© Bryan, Gonzalez Vargas & Gonzalez Baz, S.C. 2014
Customs Centralized Online Payment
(PECA)
Sensitive Products:
•
•
•
•
•
•
•
Cigarettes
Steel
Land, air and marine vehicles
Gambling and slot machines
Jewels, watches and precious stones and metals
Works of art
Materials and equipment for Armoring, among others…
*These regulations do not apply to IMMEX Companies,
Certified Companies and Automobile Assemblers.
BGV&GB
© Bryan, Gonzalez Vargas & Gonzalez Baz, S.C. 2014
Customs Centralized Online Payment
(PECA)
Legal Basis:
Chapter 1.6. General Regulations for Foreign Trade
1.6.2. …contributions, taxes and related
charges will be paid with a personal check from
the importer’s or exporter’s account, or through
the Customs Centralized On Line Payment
service (Pago Electronico Centralizado Aduanal “PECA”)
with an authorized banking institution.
BGV&GB
© Bryan, Gonzalez Vargas & Gonzalez Baz, S.C. 2014
Customs Centralized Online Payment
(PECA)
Procedure:
1. The importer/exporter opens a checking account and enters
into a tax payment service contract with the Bank.
2. The importer/exporter authorizes the Customs Broker to make
payments through the account and gives the “Account
Identifier” to the Customs Broker.
3. The Customs Broker makes the customs declaration (manifest)
payment online specifying the importer/exporter Account
Identifier.
4. When the bank receives the online application, the system
verifies it through the importer/exporter’s identifier stating that
the Customs Broker is authorized to make such payment.
5. The importer/exporter can check the charges made by the
Customs Broker on its account online.
6. The date, customs patent, customs declaration and amount
BGV&GB can be verified for each debited transaction.
© Bryan, Gonzalez Vargas & Gonzalez Baz, S.C. 2014
PAGO ELECTRÓNICO CENTRALIZADO
ADUANAL
Benefits:
1. The main objective of these provisions is to avoid the
triangulation of funds, by charging the duties directly to
checking account of the importer/exporter.
2. It allows for better identification of the importer/exporter and
transparency, efficiency, security and ease of the transaction.
3. It streamlines the payment process, allowing it to be made
directly and thereby eliminating differences in the amount that
was paid and the amount reflected on the Import Manifest, as
well as on the Customs Payment Forms that are used.
BGV&GB
© Bryan, Gonzalez Vargas & Gonzalez Baz, S.C. 2014
Office Locations
Wells Fargo Plaza
221 North Kansas St.
El Paso, TX 79901 USA
Tel.: +1 (915) 351-9300
Fax.: +1 (915) 351-9500
[email protected]
Edificio CNCI
Av. Batallón de San Patricio 109 Sur
Piso 17, Valle Oriente
66240 San Pedro Garza García,
(Monterrey), N.L., México
Tel.: +52 (81) 8048-4500
Fax: +52 (81) 8048-4509
[email protected]
Calle Lilas 7
87330 H. Matamoros, Tamaulipas, México
Tel.: +52 (868) 813-6000
Fax: +52 (868) 813-7000
US Mailing Address: 1474 West Price Rd.
Suite #464
Brownsville, TX 78520
[email protected]
Av. Ejército Nacional 6515
Col. El Marqués
32607 Ciudad Juárez, Chihuahua, México
Tel.: +52 (656) 649-6500
Fax: +52 (656) 649-6544
US Mailing Address: P.O. Box 1501
El Paso, TX 79948-1501
[email protected]
Calle Ignacio Allende No. 490-19
Esq. Guillermo Prieto
Plaza Bonita
23000 La Paz, BCS, México
Tel.: +52 (612) 123-3000
Fax: +52 (612) 122-4932
[email protected]
BGV&GB
Merrill Lynch Building
701 B Street, Suite 236
San Diego, CA 92101 USA
Tel.: +1 (619) 233-0000
Fax: +1 (619) 230-8800
[email protected]
Moliere # 13, Suite 301-A
Col. Chapultepec Polanco
11560 Mexico, D.F., México
Tel.: +52 (55) 5279-3600
Fax: +52 (55) 5279-3610
[email protected]
Centro Corporativo Centura
Blvd. Agua Caliente 10611, 3er. Piso
22014 Tijuana, Baja California, México
Tel.: +52 (664) 686-4924
Fax: +52 (664) 686-1984
US Mailing Address: P.O. Box AA
Chula Vista, CA 91912
[email protected]
Edificio González Elizondo
Calle Ortiz Rubio 801-11
88501 Reynosa, Tamaulipas, México
Tel.: +52 (899) 922-7101
Fax +52 (899) 922-7105
U.S. Mailing Address:
PMB 119 4009 N. 23rd. St. Suite B
McCallen, TX 78504-4104
[email protected]
Calzada Independencia 1211-C
Centro Cívico
21000 Mexicali, B.C., México
Tel.: +52 (686) 582-3680
U.S. Mailing Address:
P.O. Box 2028
Calexico, CA 92232
[email protected]

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