RULE 1.6.6: PAYMENT OF DIFFERENCES OF THE CUSTOMS PROCESSING LAW (DTA), CONTRIBUTIONS TO FOREIGN TRADE AND EXPLOITATIONS, WITH MULTIPLE PAYMENT FORMAT

When differences in contributions result, because the corresponding minimum Customs Processing Law (Derecho de Trámite Aduanero) has not been correctly covered, the entire amount of said differences must be made using the electronic format "Multiple payment form for foreign trade" in Annex 1 (RGCE 2020: Anexo 1), as well as the differences of the other corresponding contributions in accordance with the provisions of rule 1.6.2 (RGCE 2020: Regla 1.6.2).

The taxpayer who is in the exercise of faculties of verification, may request the correction of its tax situation, making the payment of contributions to foreign trade or omitted exploitations, as well as fines, surcharges and updates through the electronic format "Multiple payment form for foreign trade" of Annex 1 (RGCE 2020: Anexo 1), without being obliged to pay the Customs Processing Law (Derecho de Trámite Aduanero) that is caused by the presentation of the same, as long as it complies with the provisions of procedure file 127 / LA (Customs Law) of Annex 1 -A (RGCE 2020: Anexo 1A).

In the event that the taxpayer does not submit the information indicated in procedure file 127 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A), the customs authority that is exercising the faculties of verification, may require the taxpayer, granting it a period of 5 days counted from the notification of the requirement to provide the omitted or not present information; When the taxpayer does not provide the required information within the established period, said request will be considered not submitted, so the electronic format "Multiple payment form for foreign trade" of Annex 1 (RGCE 2020: Anexo 1), must be submitted again, as well as the request for fiscal correction in accordance with the previous paragraph, so that the customs authority revalues ..the information presented.

Once the request has been submitted and all the requirements for such purposes have been met, or if there is any requirement, it must be fulfilled with the required information, the taxpayer will have a period of 10 days from the date the authority consider the request submitted, to carry out before the credit institution authorized for the collection of foreign trade contributions the payment of foreign trade contributions or omitted exploitations, as well as fines, surcharges and updates through the electronic format "Multiple payment form for foreign trade "of Annex 1 (RGCE 2020: Anexo 1).

Law 144-II, XV (LA: Art. 144), Federal Rights Law (Ley Federal de Derechos) 49 (LFD: Art. 49), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), 1.6.2. (RGCE 2020: Regla 1.6.2), Annexes 1 (RGCE 2020: Anexo 1) y 1-A (RGCE 2020: Anexo 1A), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) Annex 19