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| titulo | RULE 7.4.10: CANCELLATION OF THE GUARANTEE |
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| nombre_clave | Regla 7.4.10 |
| contenido | RULE 7.4.10: CANCELLATION OF THE GUARANTEE The cancellation of the guarantee of fiscal interest granted in accordance with the rules 7.4.1.
font-family:; The companies that have chosen to guarantee the tax interest in accordance with rule 7.4.1.
font-family:; The taxpayer who has established the guarantee of fiscal interest in terms of the aforementioned rules
font-family:; The General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) must issue the corresponding resolution within a period that will not exceed 4 months, counted from the day following the day on which the taxpayer submits the cancellation request through the Digital Window, as long as it complies with all the requirements. If the authority detects the lack of any requirement and / or that it did not comply with the terms of this rule, it will require the taxpayer on one-time occasion the information and / or documentation that proves that it has proceeded in accordance with the provisions of this rule, to For such purposes, the taxpayer will have a period of 15 days to pay attention to the requirement, otherwise, it will be understood that the promotion was abandoned. The term of 4 months will be computed from the day following the one on which the taxpayer responds to the request made by this authority. The cancellation of the guarantee, in no case will be understood as a resolution in favor of the taxpayer. Likewise, the cancellation will proceed in terms of this rule, without prejudice to the fact that the authority may subsequently exercise its faculties of verification. When the authority notifies the Bond Institution of the beginning of its faculties to verify the merchandise covered by the bond, the cancellation of the guarantee will not proceed, until the authority reports the conclusion of the act of inspection. The guarantees of the fiscal interest will subsist until their cancellation in the terms of the present rule. Federal Fiscal Code (CFF)Regulation 89, 90, General Rules of Foreign Trade (RGCE) 1.2.1.
font-family:; |
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