The SAT of Mexico reported that it initiated 4,278 Administrative Procedures in Customs Matters (PAMAS) on import in the first semester of 2021, which represented 17.8% more than those carried out in the same period of 2020.
The PAMAS are procedures established in the customs law through which the customs authorities precautionary seizure of foreign trade goods, when exercising verification powers or when carrying out customs recognition, second recognition, or verification of goods in transport.
Number of Administrative Procedures in Customs Matters (PAMAS)
In general, the SAT carries out control processes that seek to reduce illicit trade and position the country on a par with the best international practices.
Thus, the SAT maintains an exchange of information with other tax and customs administrations to jointly combat commercial fraud and inhibit smuggling, money laundering and fraud.
In 2021, in order to give continuity to the objectives pursued by the present administration and respecting the constitutional principles of contributing to public spending in a proportional and equitable manner, the SAT performs its functions by establishing “an even floor for all taxpayers, that is, without privileges or persecution for anyone”.
From the government’s perspective, this strategy guarantees the same treatment for everyone, consolidating the ABC as the guiding principle, Increasing tax collection efficiency, Lowering tax evasion and avoidance, and Combating corruption.
In the first semester of 2021, 1 trillion 856,200 million pesos were collected, which represented a growth in real terms of 1.1 percent.
Regarding the Income Law of the Federation 2021 (LIF 2021), a compliance progress of 100.3% was obtained, that is, 5,100 million pesos in addition to what was programmed.
These additional revenues are the result of the continuation of the collection and inspection strategies to strengthen tax collection, as well as the economic reactivation of the country, largely due to the progress in the vaccination program.
The SAT also directed its collection effort to obtain 247.7 million pesos of additional income to strengthen collection and offset the impact of the pandemic on revenues.
On the one hand, for efficiency actions and coercive collection, 59.4 billion pesos were obtained, while, through inspection strategies, or collection without the need for judicialization, 188.3 billion pesos were obtained.