CDMX.- Fiscal functions in charge of Antonio Martínez Dagnino, Head of the Tax Administration Service (SAT), were delegated to public servants of the organization.
Among its powers are the cancellation of digital stamps, home visits, reduction of fines for taxpayers and the declaration of embargoes, in addition to the suspension of import authorizations.
“By virtue of the reforms to various tax provisions and in order to facilitate the fulfillment of the objectives of this decentralized administrative body and improve efficiency in the development of the functions in charge of it, it is necessary to delegate powers to the public servants of the SAT”, indicates the agreement published in the Official Gazette of the Federation (DOF).
With these changes, now the heads of the Large Taxpayers, Federal Tax Audit, Foreign Trade and Hydrocarbons administrations will have the power to render digital seal certificates void, as well as restrict the use of the e.firma certificate or any other mechanism allowed in the applicable legal provisions for the issuance of CFDI.
The Federal Tax Audit, Foreign Trade and Hydrocarbons administrations may reduce the fines determined and imposed in the exercise of their powers or those determined by the taxpayers on whom they are being applied.
Additionally, the head of the Federal Tax Audit is granted the power to carry out home visits and request reports, data or documents to verify compliance with obligations of financial entities and cooperative societies.
The Collection holder will be in charge, among other functions, of issuing the declaration of seizure of assets, as well as processing and resolving the requests for reduction of fines determined and imposed by the competent authorities or those determined by the taxpayers.
You may also donate or destroy the seized assets, when they cannot be transferred to the competent authority.
The Hydrocarbons Administrator may issue taxpayers the resolution by which they are informed that they do not meet the requirements to be beneficiaries of the incentives for the southern border region.
While the holder of Foreign Trade may grant, modify, renew, extend, suspend or cancel temporary import and export authorizations.
It may also authorize the return of merchandise, including the safe return of vehicles of foreign origin; final importation of goods destined for national security; Re-dispatch and transfer to the border strip or region or to the rest of the national territory of imported merchandise, as appropriate.
The central administrators of internal areas of the aforementioned administrations will also have new powers, among them to record the facts detected in the development of the verification visits to taxpayers.
This agreement was published this Thursday and will enter into force as of tomorrow.
