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Alerta 38

Tax authorities release about the changes of the RGCE for 2024

Through our Tax Alert number 36, we commented about the changes related to the compliance of certain obligations of the VAT Certification, among others, published in the Second Resolution of Amendments to the General Rules of Foreign Trade (RGCE by its acronym in Spanish), for 2024 and its Annexes 1, 2, 5 and 24.

In this regard, the tax authorities (SAT by its acronym in Spanish) has been sending communications through the tax mailbox, to remind the taxpayers about the new obligations that they must fulfill with. Some of them are the following:

  • Present the information related to the username and password of the automated inventory control system (Annex 24), whose deadline is the next November 15th, 2024.
  • The taxpayers who carry out temporarily importations or are planning to perform importations of goods that are considered sensitive, must prove the return of at least the 80% of the total value of temporary imports during the last 12 months.

In the release, the authority invites the importers of record to comply with the requirements and obligations of the VAT Certification, to avoid any administrative act, such as the request of information or an audit, and continue enjoying the benefits of the VAT Certification.

Therefore, we suggest reviewing whether these changes apply to you and, if applicable, make sure to fulfill them on time.

The purpose of this document is to inform, in general terms, the most relevant aspects of the release, so it does not include a depth analysis of it and in each case its specific effects and consequences must be reviewed.

Our Firm, through its International Trade and Customs practice, is at your service to assist you with any questions related to this, as well as in any other subject related to this matter.

If you require further information, please contact us at the following email address:

Mario Echagaray

Mario.Echagaray@mx.gt.com

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