RULE 6.2.3: CONCLUSIVE AGREEMENT IN THE ADMINISTRATIVE PROCEDURE IN CUSTOMS MATTERS (PAMA)

Taxpayers subject to a Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera), derived from the faculties established in article 42, section III (CFF: Art. 42) of the Federal Fiscal Code (Código Fiscal de la Federación), who do not agree with the facts or omissions established in the Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera) initiation act, which may entail non-compliance with tax and customs provisions, may choose to request the adoption of a conclusive agreement referred to Article 69-C (CFF: Art. 69C) of the aforementioned ordinance. Said agreement may deal with one or more of the facts or omissions recorded and will be final as regards the fact or omission on which to be seen.

The adoption of a conclusive resolution may be requested at any time from the beginning of the faculties established in article 42, section III (CFF: Art. 42) of the Federal Fiscal Code (Código Fiscal de la Federación) and within 20 days following the one in which the notification of the embargo act and initiation of the Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera) takes effect.

The procedure of a conclusive agreement suspends the term referred to in article 155 (LA: Art. 155) of the Law, from the moment the taxpayer submits the request for a conclusive agreement before the Taxpayer Defense Office (Procuraduría de la Defensa del Contribuyente) and until the review authority is notified of the conclusion.

For the purposes of this rule, the procedure established in Title III, Chapter II of the Federal Fiscal Code (Código Fiscal de la Federación) will be followed.

Law 150 (LA: Art. 150), 155 (LA: Art. 155), Federal Fiscal Code (CFF) 42-III (CFF: Art. 42), 69-C (CFF: Art. 69C), 69-D (CFF: Art. 69D), 69-E (CFF: Art. 69E), 69-F (CFF: Art. 69F), 69-G (CFF: Art. 69G), 69-H (CFF: Art. 69H)