Mexico increases its import invoices by 0.3%

The Mexican government received 6.8 million import invoices in 2019, a growth of 0.3% year-on-year.

For its part, in terms of exports, 2.6 million invoices were presented, an increase of 0.9 percent.

In general, a commercial invoice is a kind of tax declaration related to compliance with tax obligations in foreign trade, through which the importer or exporter declares to customs the merchandise to be imported or exported.

The Commercial invoice is a fiscal document prepared in a format approved by the Ministry of Finance and Public Credit (SHCP), this format is dynamic, made up of blocks in which importers, exporters, and customs agents or customs attorney, must only print the corresponding blocks. to the information that must be declared.

This information can be: the quantity and type of merchandise, the data that allows the identification of the merchandise, the origin, value and taxable base, in addition to compliance with non-tariff regulations and restrictions, the customs or customs section of entry, type of operation, customs regime, among other data and documents that must be attached to the aforementioned request.

Import invoices and coffers

The SHCP stressed that tax collection is a primary source of government financing. An efficient and progressive tax system allows the State to provide public services and infrastructure to raise the level of well-being of the population.

To do this, the practices through which some taxpayers avoid or decrease their tax payment must be eradicated, so that each taxpayer pays the corresponding taxes.

In 2020, the Tax Administration Service (SAT) will focus its efforts, mainly, on three lines of action to achieve its objectives, the “ABC” of the SAT:

Increase collection efficiency

– Collect more efficiently under current legislation.

– Facilitate the relationship of taxpayers with the tax administration.

– Encourage voluntary compliance with tax and customs obligations of taxpayers, through digital tools and the facilitation of procedures.

– Improve communication remotely with the taxpayer so that it is clear, timely and close.

Lower tax evasion and avoidance

– Combat tax avoidance and evasion through comprehensive strategies throughout the tax cycle that allow for the timely detection and combat of these improper practices.

– Implement the use of technological tools that allow better control in sectors susceptible to illegal practices.

– Strengthen customs inspection and control through more assertive risk models and analytical intelligence based on data science.

Fight corruption

– Integrate the fight against corruption with the objective of zero impunity.

– Coordinate efforts with other National Security agencies in order to implement intelligence and operational actions aimed at improving processes and generating anti-corruption tactics.

– Strengthen transparency and citizen participation mechanisms so that taxpayers are certain that their contributions are being used for the purposes established by law.

Import invoices

According to the Mexican Customs Law, those who introduce or extract goods from the national territory destined for a customs regime, are obliged to transmit to the customs authorities, through the electronic customs system, in an electronic document, a request with information regarding said goods .

This in the terms established by the SAT through rules, using the advanced electronic signature, digital seal or other technological means of identification.

This request will be filed in a technological device or electronic medium, together with the goods, in order to activate the automated selection mechanism.

The device or medium must have the technical elements that allow the reading of the information, including that related to the import invoices. This will be except in the cases in which a print of the petition must be provided, which will have the barcode printed. The foregoing in the terms and conditions that the Tax Administration Service establishes through rules.