Suspension of the Importer’s Registry.
There are more than 35 causes for the suspension of a company’s importer registry and that the Tax Administration Service (“SAT”) makes effective when a taxpayer falls on one of such causes.
One must consider that any suspension of the importer’s registry may last for more than one month. That is, a taxpayer that suffers the suspension of its importer’s registry, will not be able to carry out importations during the suspension.
What are the most common causes for suspension?
In our experience the most common causes that the SAT uses to suspend the registry are the following:
- Failure to file federal taxes, or failure to comply with other tax obligations.
- The taxpayer is not located in its tax domicile, or when the registered tax domicile does not meet the requirements provided in the Federal Fiscal Code.
- Failure to comply with the requests from the tax or customs authorities to present the documentation and information that proves the compliance of the tax or customs obligations, or when such filing is not complete.
- When the legal representative, partner, or shareholder is a member of a company or is a natural person that has been suspended and such company has not been reinstated.
- When IMMEX companies do not have the necessary infrastructure to carry out the maquila operations of the temporarily imported merchandise.
What do I need to do if our importer’s registry is suspended?
It is important to verify the reason causing the suspension of the importer’s registry. If the taxpayer cannot prove that the reason causing such suspension has been resolved, the suspension will not be lifted.
Once the taxpayer proves that the reason causing such suspension has been resolved, the procedure established in the foreign trade rules must be followed in order to nullify the suspension of the importers’ registry. This process is performed on the webpage of the SAT.
In addition, it is extremely important to follow the process established by the SAT in order to avoid delays in reactivation.
How much time does the SAT have to cancel the suspension?
SAT has 30 days to reinstate taxpayers in the importer’s registry.
Is there anything that can be done to speed up the reinstatement process?
Evaluate the commencement of a “conclusive agreement” with the Taxpayers’ Ombudsman. This is since the SAT has the obligation to respond to the request of information carried out by such Ombudsman.
If your company’s importer’s registry has been suspended, we can certainly carry out actions in order to assist you.
For any questions or comments, please do not hesitate to contact us.
Alejandro Pedrín | firstname.lastname@example.org
Héctor Torres-López | email@example.com
Leobardo Tenorio-Malof | firstname.lastname@example.org
Mauricio Tortolero | email@example.com
Daniel Gancz-Kahan | firstname.lastname@example.org
Alejandro Ceballos | email@example.com
Elio Sánchez | firstname.lastname@example.org
Iván Curiel-Villaseñor | email@example.com
Raúl Escamilla-Sanromán | firstname.lastname@example.org